Modelo 238 is the Spanish tax form that replaced Modelo 179 for reporting holiday rental activity from fiscal year 2024 onwards. For Holidu, this information is reported under the European DAC7 directive to the German tax authorities, not directly to Spain.

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

Usually no. Only platforms providing intermediary services must submit this declaration. If you are an intermediary yourself, contact your tax advisor to evaluate your case.

Does Modelo 238 apply if I am not a Spanish resident?

Yes. Modelo 238 and DAC7 apply to all properties located in Spanish territory, regardless of where you live.

Why does Holidu send my data to the German tax authorities?

Holidu has a legal obligation to do so under the DAC7 European directive. Your information is used only where we are legally required to do so, and not for any other purpose.

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

Update it immediately in your Holidu Account.

How do I add my cadastral reference number?

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

How do I add my 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" and click "Edit" on the "Billing information" section.
4. Scroll down to "Tax identification number" and "TIN issued by", add your TIN and country, then save the changes.

If you cannot see these fields, mark "Do you have a valid EU VAT number?" as "No" (if you are not registered for reverse-charge VAT), make sure the "Tax identification number" field is empty, then add your TIN and save.

For more information, visit the Holidu Help Center.