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 does not have to file it, but thanks to it the tax authority knows how much you have received for your tourist letting.
Updated on 3 November 2026. Sources: Royal Decree 117/2024 and the Spanish Tax Agency’s website.
What Modelo 238 is
In 2021 the European Union approved the DAC7 directive so that digital platforms report to tax administrations the income their users obtain by selling goods, providing services or letting property. Spain transposed it through Law 13/2023 and Royal Decree 117/2024 of 30 January, and Order HAC/72/2024 approved Modelo 238.
Who files it
The platform operators: those resident in Spain, those with a link to Spain and non-qualifying foreign operators that have registered here. Owners do not file it.
What information the tax authority receives about you
- Your identification: name, NIF (Spanish tax ID number) and address.
- The properties you advertise, with their address and, if there is one, the cadastral reference.
- The amounts you have received and the commissions the platform has withheld from you, by quarter.
- The number of bookings and, when the platform knows it, the days let.
- The bank account into which you receive payments, if the platform has it.
The platform reports once a year about the previous year, and the tax authority cross-checks that data against your income tax return. If the platform income does not appear in your IRPF (Spanish personal income tax) return, you are very likely to receive a formal request from the tax authority.
What you have to do as an owner
- Have your tax details correct on each platform (NIF, address and details of each property). The platforms will ask for them and may block payments if you do not provide them.
- Declare the income in your tax return, with the same amounts the platform reports. We explain how in the guide to IRPF on holiday rentals.
- Keep the annual report that each platform sends you with what it has reported to the tax authority.
Frequently asked questions
Does Modelo 238 replace Modelo 179?
Yes. According to the Spanish Tax Agency, Modelo 179 has not been in force since the 2024 tax year, and information on tourist lettings reaches the tax authority through Modelo 238.
Does it affect owners who do not live in Spain?
Yes. The platform reports properties located in the European Union, wherever the owner lives. Non-residents declare their income in Spain using Modelo 210.
Does it have anything to do with guest reporting?
No. Reporting guests’ details to SES.Hospedajes (Ministry of the Interior) is a separate obligation, which falls on whoever operates the property and must be done within 24 hours of arrival.
