What exactly is Modelo 238 (OLD Modelo 179)?

What is Modelo 238?

Modelo 238 is a Spanish tax declaration form that replaced Modelo 179 starting in fiscal year 2024. It is used to report holiday rental activities to the Spanish Tax Agency. For Holidu hosts, this means rental and leasing information is now reported under the European DAC7 directive to German tax authorities instead of directly to Spanish authorities.

Frequently Asked Questions

Do I as a host need to fill in Modelo 238?

No, if you are not an intermediary yourself. Only platforms providing intermediary services are required to submit this declaration. Holidu handles the submission on your behalf. If you operate as an intermediary, contact your tax advisor to evaluate your specific situation.

My property is in Spain, but I am not a Spanish resident. Does this apply to me?

Yes. Modelo 238 and DAC7 apply to all properties located within Spanish territory, regardless of where you reside. Learn more about DAC7 in our Help Center.

Why does Holidu need to send this data to German tax authorities?

Holidu has a legal obligation to do this under the DAC7 European directive. This directive requires platforms to report rental activities to the appropriate tax authorities.

Why is Holidu sharing my personal information with German tax authorities?

Holidu is legally required to share this information under the DAC7 European directive. This is a mandatory compliance requirement, not optional.

Will Holidu use my tax information for any other purposes?

No. Holidu will only use your information where there is a legal obligation to do so. It will not be used for any other purposes.

What should I do if my personal or property data changes?

Update your information immediately in your Holidu Account. This ensures your records remain accurate for tax reporting purposes.

How to Update Your Information

How to add your cadastral reference number:

1. Log in to your Holidu account
2. Go to "Properties"
3. Select your property (if you have more than one)
4. Select "General information"
5. Add the cadastral reference number
6. Save your changes

How to add your Tax Identification Number (TIN):

1. Log in to your Holidu account
2. Go to the upper right side where the Holidu Logo is and select "Account"
3. Scroll down to "Personal information"
4. Click "Edit" on the "Billing information" section
5. Scroll down to "Tax identification number" and "TIN issued by"
6. Add your TIN and country
7. Save your changes

Note: If you cannot see the Tax Identification Number field, you may need to mark the question "Do you have a valid EU VAT number?" as "No" (if you are not registered for VAT reverse), ensure the "Tax identification number" field is empty, then add your TIN and country.

Need more help?

Keep your Holidu account information current to ensure smooth tax compliance. For additional questions about DAC7 reporting or your tax obligations, contact our support team.