What exactly is Modelo 238?

Modelo 238 is the Spanish tax form that replaced the former Modelo 179 for holiday rentals starting in fiscal year 2024. Holidu does not submit it directly to Spanish authorities. Instead, we report the relevant rental information under the European DAC7 directive to the German tax authorities. You can learn more in our Help Center.

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 unsure whether you count as an intermediary, please contact your tax advisor to evaluate your case.

Does Modelo 238 apply if I am not a Spanish resident?

Yes. Modelo 238 and DAC7 apply to all properties located in Spanish territory, regardless of where you live.

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

Holidu has a legal obligation to do this under the DAC7 European directive. We only use your information where the law requires it and not for any other purpose.

What should I do 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".
4. Enter 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" and click "Edit" in the "Billing information" section.
4. Scroll down to "Tax identification number" and "TIN issued by".
5. If you cannot see these fields, mark "Do you have a valid EU VAT number?" as "No" (if you are not registered for VAT reverse charge). Make sure the "Tax identification number" field is empty, add your TIN and country, and save the changes.