If you rent out property in Spain through platforms like Airbnb or Booking.com, or use a property marketing specialist like Vacation Marbella, you’ll want to understand Modelo 238—a new annual tax reporting form introduced by the Spanish Tax Agency for Holiday Rentals.
The good news is that this new tax form takes away the onus of responsibility from the property owners and gives it to property managers and rental agencies such as Vacation Marbella. We take care of everything for any properties which we manage and rent out, so owners don’t have to worry about a thing! Find out more about our luxury property management service in Marbella and contact us if you’d like to discuss renting out your property.
Our property marketing and rentals specialists are experts in all aspects of renting out properties for our clients and although you don’t have to do anything, we wanted to share our knowledge with you in this article. Read on to find out what Modelo 238 is, who needs to worry about it, and how it affects holiday rental owners and managers.
What is Modelo 238?
In Spanish tax terminology, the word modelo simply means “form”. So Modelo 238 is Form 238—a standardized document used to report specific tax-related information to the Spanish Tax Office (Agencia Tributaria).
Modelo 238 was introduced in 2024 to comply with the EU’s DAC 7 directive, which aims to improve tax transparency across digital platforms. It replaces the older Modelo 179, which required quarterly reporting of rental activity.
What changed from Modelo 179 to Modelo 238?
- Reporting frequency: Modelo 179 was quarterly; Modelo 238 is annual.
- Scope: Modelo 238 includes more detailed data and applies to a broader range of platforms.
- EU alignment: It follows the DAC 7 rules, meaning platforms must report activity across borders.
This shift means that digital platforms—not individual property owners—are now responsible for submitting rental data to the tax office.
Who is required to submit Modelo 238?
Modelo 238 must be submitted by digital platforms that facilitate short-term rentals in Spain. This includes:
- Airbnb
- Booking.com
- Vrbo
- Vacation Marbella
- Other online intermediaries
How does Modelo 238 affect holiday rental managers?
If you manage properties on behalf of the owners, and use digital platforms such as those above to market the properties, the onus is removed from you to these platforms. You no longer need to submit Modelo 179 on a quarterly basis. That’s because the platform through which the booking is received and managed will report your rental activity directly to the tax office on an annual basis via the Modelo 238.
Please note that direct bookings are not covered, and you must manually declare this income and maintain proper records.
You must still declare the income you receive through these rentals and your management duties in your personal or business tax filings.
How does Modelo 238 affect vacation rental owners?
For owners, the change reduces paperwork, but not responsibility.
Under Modelo 238, digital platforms are now responsible for submitting detailed annual reports to the Spanish Tax Agency. So, you do not need to be in touch with the tax office on a quarterly basis as before. However, you do need to declare your income from holiday rentals and you must ensure your tax return matches the reported figures, to avoid penalties.
If you rent out your property outside of digital platforms — for example, through your own website or direct contacts these rentals are not included in Modelo 238, however you are still required to declare them and pay tax on the earnings. It’s vital to keep records and declare this income manually.
If you’re a non-resident renting out property in Spain, Modelo 238 still applies to your rental activity. Rental income is subject to Spanish non-resident income tax, and Modelo 238 helps the tax office enforce this, so make sure that everything matches and use a Spanish tax representative to help.
The presentation of Modelo 238
Digital platforms submit Modelo 238 to the Spanish Tax Agency electronically using a structured XML format through the Spanish tax agency’s online portal using their digital certificate. This ensures standardized, secure, and automated reporting of rental activity.
Information that must be included
Modelo 238 requires more detailed and standardized information than Modelo 179. This change reflects Spain’s implementation of the EU’s DAC 7 directive, which aims to improve tax transparency across digital platforms.
Platforms must report:
- Owner’s identity and tax ID
- Property address and type
- Rental periods and number of bookings
- Gross income earned
- Fees or commissions charged by the platform
This information is shared with other EU tax authorities and is part of an EU-wide reporting system.
When to submit it
Modelo 238 is submitted annually. The deadline is January 31st for rental activity during the previous calendar year.
The first submission covered rentals from January to December 2024, due by January 31, 2025. It will need to be filed again in January 2026.
Penalties for not paying taxes on holiday rentals
The Spanish Tax Agency can now cross-check platform-reported data with individual tax returns more easily and so it’s even more important to ensure you’re correctly declaring and paying taxes on this income through your personal or business tax returns, or risk serious penalties.
Spain takes rental income seriously. Penalties may include:
- Fines and interest for underreporting or late payment
- Audits triggered by discrepancies between platform data and personal filings
- Sanctions for platforms that fail to submit Modelo 238 correctly
If you rent out property in Spain, make sure you’re aligned with Modelo 238 to avoid surprises in January.
How can we help owners who want to rent out their properties in Marbella?
Vacation Marbella is proud to manage and rent out the most exclusive collection of luxury properties in Marbella and turn our owners’ properties into a high-performing asset, while removing the stress.
Of course we’ll file Modelo 238 correctly, but our end-to-end tailored property management and marketing support goes so much further than that! We have our own local website, for commission free bookings. We screen guests to protect your home, offer revenue management, full property care, an owner portal and so much more.
Our clients enjoy an 80.6% average occupancy rate, well above the market average, with most bookings coming through our own platforms and we showcase your property to thousands through video, social media and strategic content across all our channels.
Contact us to discuss how we can become your trusted property services partner.
