Modelo 238 is the Spanish tax declaration for holiday rental activity. Starting in fiscal year 2024, the Spanish Tax Agency replaced Form 179 with Modelo 238. Holidu now reports this rental information under the European DAC7 directive to the German tax authorities.

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, please contact your tax advisor. You can learn more in our Help Center.

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 in Spanish territory.

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

Holidu has a legal obligation to do so under the DAC7 European directive.

Will Holidu use my tax information for other purposes?

No. Holidu only uses your information where it has a legal obligation to do so.

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".
4. Add your cadastral reference and 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".
4. Click "Edit" in the "Billing information" section.
5. Scroll down to "Tax identification number" and "TIN issued by", then add your TIN and country.

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