Modelo 238 is the Spanish tax form for reporting holiday rental activity. Since fiscal year 2024, it replaces Form 179. Holidu submits this information to the German tax authorities under the European DAC7 directive.

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

Usually not. Only platforms providing intermediary services must submit this declaration. If you are an intermediary yourself, contact your tax advisor to evaluate your case.

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.

Why does Holidu share my personal information with German tax authorities?

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

What if my personal or property data changes?

Update it immediately in your Holidu Account.

How do I add a 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" in 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, set "Do you have a valid EU VAT number?" to "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 details, visit the Holidu Help Center.