What exactly is Modelo 238 (OLD Modelo 179)?

Quick Answer: Modelo 238 is a Spanish tax form that replaced Modelo 179 starting in fiscal year 2024. It's used to report holiday rental activities to tax authorities. Holidu, as a platform, submits this information to German tax authorities under the DAC7 European directive on behalf of hosts.

Frequently Asked Questions

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

If you are not an intermediary, you do not need to fill in Modelo 238 yourself. Only platforms providing intermediary services (like Holidu) are required to submit this declaration. If you are an intermediary yourself, contact your tax advisor to evaluate your specific situation.

Does Modelo 238 apply to my property if it's in Spain but I'm not a Spanish resident?

Yes. Modelo 238 and the DAC7 directive apply to all properties located within Spanish territory, regardless of where the owner resides.

Why is Holidu sending my data to German tax authorities instead of Spanish ones?

Holidu has a legal obligation under the DAC7 European directive to report rental and leasing information to the German tax authorities rather than directly to Spain. This is part of a coordinated European tax reporting system.

Will Holidu use my information for purposes other than tax reporting?

No. Holidu will only use your information where there is a legal obligation to do so under DAC7. Your data will not be used for any other purposes.

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

Update your information immediately in your Holidu Account. This ensures that your data is accurate for tax reporting purposes.

How to Add Required Information

Adding a 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 your cadastral reference number
6. Save your changes

Adding 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" and add your details
6. Save your changes

Note: If you cannot see the TIN 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, then add your TIN and country before saving.

Learn More

For more information about how this affects your account, please visit our Help Center or read our comprehensive guide on DAC7.

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