What exactly is Modelo 238 (OLD modelo 179)?

Quick Answer: Modelo 238 is the new Spanish tax form that replaced Modelo 179 starting in fiscal year 2024. It's used to report holiday rental activities to tax authorities. For Holidu hosts, the company reports this information to German tax authorities under the DAC7 European directive, not directly to Spanish authorities.

Frequently Asked Questions

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

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

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

Yes. Modelo 238 and DAC7 applies to all properties located within Spanish territory, regardless of your residency status.

Why does Holidu send this 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 German tax authorities rather than directly to Spanish authorities.

Why is Holidu sharing my personal information with tax authorities?

Holidu is legally required to do this under the DAC7 European directive. Your information will only be used where there is a legal obligation to do so and 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 data remains accurate for tax reporting purposes.

How to Add or Update 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 the cadastral reference number and 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" to add your information
6. Save your changes

If you cannot see the TIN field: Mark the question "Do you have a valid EU VAT number?" as "No" (if you are not registered for VAT reverse), check that the "Tax identification number" field is empty, add your TIN and country, and save the changes.

Learn More

You can learn more about the European data reporting requirements in our DAC7 FAQ.