Short answer: Modelo 179 is no longer in force. It was an informative return on the letting of homes for tourist purposes, filed by platforms and other intermediaries, never by owners. According to the Spanish Tax Agency, it has not been filed since the 2024 tax year: it has been replaced by Modelo 238, which digital platforms file in application of the EU directive DAC7.
Updated on 3 November 2026 with information from the Spanish Tax Agency’s website.
What Modelo 179 was
The tax authority created it to find out who was letting homes to tourists and how much they earned. It was filed by intermediaries (platforms such as Airbnb or Booking and other companies that intermediated in lettings) and included the owner’s details, the property’s cadastral reference, the days let and the amounts received.
Its history, in four dates
- 2018: the obligation for intermediaries comes into force (Royal Decree 1070/2017 and Order HFP/544/2018).
- 2020: the Supreme Court annuls the rule that regulated it (ruling 1106/2020 of 23 July) because it had not been notified to the European Commission.
- 2021: it is approved again (Royal Decree 366/2021 and Order HAC/612/2021). It was filed up to the 2023 tax year.
- 2024: it ceases to be in force. It is replaced by Modelo 238, regulated by Royal Decree 117/2024.
What do I have to do as an owner?
As regards Modelo 179, nothing: it was never an owner’s obligation and it no longer exists. What you do have to do is:
- Declare your income in the IRPF (Spanish personal income tax), because the platforms report to the tax authority what you receive through Modelo 238. We explain how in our guide to IRPF on holiday rentals.
- Have the property entered in your region’s register (in Galicia, the REAT) and show the number in your listings.
- Report your guests’ details to SES.Hospedajes (the Ministry of the Interior’s traveller registration system) within 24 hours of their arrival.
Frequently asked questions
If I manage my property without platforms, do I have to file Modelo 179?
No. Modelo 179 has not been in force since 2024, and it was never filed by the owner. If you let directly, without intermediaries, for the purposes of informative returns you only have to declare the income in your tax return (in addition to complying with the REAT, SES.Hospedajes and, where it exists, the tourist tax).
What is the difference between Modelo 179 and 238?
Modelo 179 was a Spanish return for intermediaries of tourist homes. Modelo 238 applies a European directive (DAC7) and is filed by digital platforms about all their “sellers”, including hosts who let properties. In practice, the tax authority continues to receive the information about what you receive.
