What exactly is Modelo 238 (OLD modelo 179)?

Starting in fiscal year 2024, the Spanish Tax Agency eliminated the requirement to report holiday rental activities using Form 179. This information must now be reported using Form 238.

For Holidu, this means the company reports relevant rental and leasing information under the European DAC7 directive to the German tax authorities instead of submitting data directly to Spanish authorities.

Learn more: DAC7 FAQ

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

Short answer: Only if you are an intermediary yourself—contact your tax advisor to evaluate your case.

If you are not an intermediary, you do not need to fill in Modelo 238. Only platforms providing intermediary services are required to submit this declaration.

Does this apply if my property is in Spain but I'm not a Spanish resident?

Short answer: Yes, it applies to all properties located within Spanish territory.

Modelo 238 and DAC7 apply regardless of your residency status, as long as your rental property is in Spain.

Why does Holidu send this data to German tax authorities?

Short answer: Holidu has a legal obligation under the DAC7 European directive.

This is a regulatory requirement, not a choice. Holidu complies with EU tax reporting standards by submitting the required information to German tax authorities on behalf of all hosts with Spanish properties.

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

Short answer: Due to legal obligations under the DAC7 European directive.

Holidu shares only the information legally required for tax compliance purposes. This is a mandatory process for all platforms facilitating holiday rentals in Spain.

Will Holidu use my tax information for other purposes?

Short answer: No—only where legally required.

Holidu uses your information exclusively for legal obligations. It will not be used for marketing, analytics, or any other purposes beyond tax reporting compliance.

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

Short answer: Update it immediately in your Holidu Account to ensure accurate tax reporting.

If any of your personal or property information changes, follow these steps:

1. Log in to your Holidu Account
2. Go to the upper right side where the Holidu Logo is and select "Account"
3. Update your information promptly

How do I add a cadastral reference number?

Short answer: Add it through your property settings in your Holidu Account.

Follow these steps:

1. Log in to your Holidu Account
2. Click "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 do I add my Tax Identification Number (TIN)?

Short answer: Add it through your account's billing information section.

Follow these steps:

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 save the changes

If you cannot see this 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 field "Tax identification number" is empty, add your TIN and country, then save.

Need more help?

For additional information about European tax requirements, visit our DAC7 FAQ page.