Modelo 238 for Tourist Rentals: What It Is and What Owners Must Do
Short answer: Modelo 238 is the informative return that digital platforms (Airbnb, Booking, Vrbo and similar) file every year with the Spanish Tax Agency, containing the details of those who sell or let through them. It applies the EU directive DAC7 and has been in force since 2024, when it replaced Modelo 179. The owner
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