What exactly is Modelo 238 (OLD modelo 179)?

Important Update

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

For Holidu, this means that instead of submitting data directly to the Spanish authorities, the company reports the relevant rental and leasing information under the European Directive DAC7 to the German tax authorities. Through Form 238, Holidu informs the Spanish Tax Agency that the required data has already been reported in Germany. You can learn more about DAC 7 European normative in our Help-centre article DAC7 FAQ. 

Frequently asked questions for owners

Do I as a homeowner need to fill this Modelo?

As a homeowner, you don’t need to fill out Modelo 238. Only platforms providing intermediary services are required to submit this declaration.

My property is in Spain, but I am not a Spanish resident. Does this apply to me?

Yes. Modelo applies to all properties located within Spanish territory.

Why does Holidu need to send this data to the tax authorities?

Holidu is required by law to make this declaration by Royal Decree.

What information is Holidu required to report to the Tax Authorities under Modelo?

• Identification data of the property owner (including ID number)
• Identification data of the property (complete address and cadastral reference, if assigned)
• Booking information (duration of stay, start of stay, total booking value)

Where do I find the data that Holidu needs from me?

• Legal Relationship:
• Legal owner: you own the property
• Tenant administrator: you pay a fixed rent for the use of the property and its exploitation
• Intermediary administrator: you receive a commission for helping the landlord rent the property
• For Spanish properties only: Referencia Catastral: IBI receipt “Impuesto sobre bienes inmuebles” Fiscal data information provided by the tax agency. Deed of purchase for the property via this free resource 

Why is Holidu sharing my personal information with the Tax Authorities?

Holidu has a legal obligation to do this, under the Dac7 European directive.

Will Holidu use my tax information for any other purposes?

Holidu will only use your information where we have a legal obligation to do so. It will not be used for any other purposes.

What should I do if some of this data changes in the future?

If your data changes, please update this immediately in your Holidu Account .

If you didn't have a cadastral reference number added before, you can add it by:

1. Login to your Holidu account.
2. Selecting the property (if you have more than one).
3. Going to “configuration” and then selecting “general information”.

There you will be able to add the Cadastral reference, finally, just saving the changes.

If you need to add your Tax Identification Number (TIN) you can add it by:

1. Login to your Holidu account.
2. Selecting the right-hand corner tab “more”.
3. Select “account”, then scroll down to “personal information”.
4. Click on edit the “Billing information”, mark as “no” the question “Do you have a valid EU VAT number?” (if you are not registered for VAT reverse), review that the field “Tax identification number”is empty and add your TIN, add the country and save the changes.