What is Modelo 238?

Modelo 238 is the Spanish tax form for reporting holiday rental activity. It replaced Modelo 179 from fiscal year 2024. Holidu reports 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.

Does Modelo 238 apply to me 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 so under the DAC7 European directive. We only use your information where we are legally required to.

What should I do if my personal or property data changes?

Update your details immediately in your Holidu Account.

How do I add my cadastral reference number?

1. Log in to your Holidu Account.
2. Go to "Properties".
3. Select the property (if you have more than one).
4. Select "General information".
5. 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".
4. Click "Edit" on the "Billing information" section.
5. 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, mark "Do you have a valid EU VAT number?" as "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.