What exactly is Modelo 179?

IMPORTANT UPDATE

According to the official announcement of the Spanish Tax Agency (here): "Starting in fiscal year 2024, the obligation to report on the transfer of use of homes for tourism purposes is eliminated using form 179… This obligation is replaced, with regard to information relating to the transfer and leasing of real estate, by the presentation of model 238”.

Through this Form 238 Holidu notifies the Spanish Tax Agency that the information to be declared is reported under the European Directive DAC7, which Holidu reports to the German authorities

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Modelo 179 is a Royal Decree, which obliges intermediary vacation rental platforms, such as Holidu, to provide the tax authorities with information about the property owners as well as the properties booked through these platforms. Under Modelo 179, Holidu is required to report the identification data of the property and the property owner as well as the booking details for every booking that is made.

For this declaration, we need some additional information from our Hosts. Particularly, we need a valid identification number of each host, the legal relationship between the host and each property in their account as well as the 'Referencia Catastral' for each property (if available).

In this FAQ we have provided answers to some of the most frequently asked questions about Modelo 179 and how our Hosts can provide the information we need.

What is Modelo 179?

Modelo 179 is a Royal Decree which obliges intermediary platforms in vacation rentals, such as Holidu, to provide information to the Tax Agency about the owners and properties booked through their system.
It applies to properties located within the Spanish territory.
More information regarding Modelo 179 is available on the website of the Agencia Tributaria.

Does Holidu report any data regarding my properties/bookings directly to the Spanish tax authorities?

Yes, Holidu submits the Modelo 179 declaration directly to the Tax Agency

Does Holidu report any data regarding my properties/bookings to anyone else?

Yes, Holidu has the legal obligation to share the Modelo 179 data with the channel through which the booking was made (e.g. if a booking was made through Airbnb, Holidu must share the booking data with Airbnb).

What information is Holidu required to report to the tax authorities under Modelo 179?

Holidu is required to report the following information:
Identification data of the property owner (including ID number)
Identification data of the property (complete address and catastral reference, if assigned)
Booking information (duration of stay, start of stay, total booking value)

Do you pass on information about all of my vacation rental's bookings to the tax authorities?

Yes - Holidu is required to do this under Modelo 179. For each booking, we must report the duration of the stay, the start of the stay and the total booking value.

Do I, as a host, need to make a declaration under Modelo 179?

This depends on your legal relationship with the property (see section below for more information). Only platforms offering intermediary services are required to make a declaration under Modelo 179.
If you are an intermediary then you may need to make a declaration under Modelo 179. Please consult your tax advisor for further information.

Does this affect my income tax declaration?

Modelo 179 does not affect your declaration of income taxes, and you still need to declare these as normal. Please consult your tax advisor for further information regarding income tax declarations

My property is located in Spain, but I am not a Spanish resident. Does Modelo 179 apply to me?

Yes. Modelo 179 applies to all properties located within the Spanish territory.

What information does Holidu need in order to make the declaration under Modelo 179?

To make the declaration, we need:
1. Your ID number. If you are an individual, this must be your Spanish ID, NIE or passport number. If you are registered as a company, we need your fiscal identity number (CIF). The ID information you give must be valid, and must belong to you or your company.
2. The legal relationship between you and the property / properties
3. The referencia catastral for your property / properties (if available)

Where can I enter my personal ID?

Please contact your account manager for support with updating your personal ID.

Is it mandatory to enter my personal ID?

Yes, this is mandatory. We need this information in order to make the declaration under Modelo 179.

I have entered my personal ID, but it has not been accepted - what could be the reason?	Our system checks the format of the ID number you have submitted. If you are an individual, you need to provide either a Spanish ID, NIE or your passport details. If you enter these and they are not accepted, it means that you have given an invalid number. Please check the data you have entered and try again. If you are registered as a company, you need to provide a fiscal identity number (CIF). If you enter this and it is not accepted, it means that they have given an invalid number. Please check the data you have entered and try again.
I manage the property as an administrator, and I am responsible for declaring income from the property to the tax authorities under my name. Should I add my details to the information for the Modelo 179 declaration or the details of the actual property owner?	As you are responsible for declaring income and taxes for the property, please include your data for the Modelo declaration.
I am registered as a company. Will Holidu report the Modelo 179 information under my personal name or that of my company?	If you are registered as a company, have indicated so in your Holidu account and have provided your company ID number, we will report the data under the company. Otherwise, we will report it under the individual.
I was previously registered as a company, but this is no longer the case. How can I change this in my Holidu account in order to provide the correct information for Modelo 179?	Please reach out to your account manager, who will help you change the status of your account. Once this is done, you can follow the guidelines in this FAQ to provide your Modelo 179 data.
Where can I set the legal relationship for my property/properties?	In the Holidu Tool, select "More", then "Account". In the Account section, you will see "Property Relationship" at the bottom of the page. Select "Edit", and then set the legal relationship for each property. Note: the legal relationship needs to be provided for each property in your account.
Is it mandatory to add the legal relationship for every property in my account?	Yes, this is mandatory. We need this information in order to determine if we should make a declaration under Modelo 179.
What sort of as the legal relationship with my property / properties should I add?	There are three options to choose from, and you should select the one which best represents your relationship to the property: Legal owner - you own the property Tenant administrator - you pay a fixed rent for the use of the property and its exploitation Intermediary administrator - you receive a commission for helping the landlord rent the property
I have multiple properties linked to my Holidu account, but some are unpublished. Do I also need to add the legal relationship for the unpublished properties?	No - we only require the Legal Relationship for published properties. Should you wish to republish any of the unpublished properties at a later date, you will need to set the legal relationship before doing so.
The property is co-owned. Can I submit data for multiple owners?	Unfortunately, this is not supported. We can only make the declaration with the details of a single owner. Please add the details of one owner, and we will submit the declaration using these.
What is a Referencia Catastral?	The referencia catastral is the unique identifier of a property. It is allocated by the Cadastre, and is made up of 20 characters (e.g. 9872023 VH5797S 0001 WX)
Where can I find the Referencia Catastral for my property?	You can find the Referencia Catastral in multiple places, for example: On your IBI receipt (“Impuesto sobre bienes inmuebles”) Within the fiscal data information provided by the tax authorities On the purchase agreement for the property Via this free resource
Where can I enter the Referencia Catastral for my property / properties?	This can be added in the Holidu Tool: go to the 'Configuration' tab, click on 'General information', and then edit the 'Property Information'. Scroll further down, you can add the Referencia Catastral for this property.
Is it mandatory to enter the Referencia Catastral for every property in my account?	No, this is not mandatory. Please provide the Referencia Catastral if you have it. If you do not have it, we will make the declaration without it and state to the tax authorities that the Referencia Catastral is not available.

What should I do if my data changes in the future?	If your data changes, please update this immediately in your Holidu account. You can find details on how to do so as part of this FAQ.
My property is a boat. Do you still need my data for the Modelo 179 declaration?	No - in the case of a boat we do not need to make a Modelo 179 declaration for your bookings. You do not need to provide the data.
Holidu sent me a form asking me to fill in data regarding Modelo 179, but the link doesn't work	The form only works on via the mobile app and on desktop formats. Please make sure that you are using one of these to access the form. Unfortunately, the form is not available on a mobile browser.
The form that Holidu sent shows a name different from that of the account holder	Please make sure that you are logged on with the correct email address, which is identical to the email address of the account. You should then see the correct information.
My account has multiple properties, some of which are unpublished. When I access the form it does not allow me to save because I have not completed the data for all properties. How can I resolve this?	The Referencia Catastral field is not mandatory. Please set the legal relationship for all properties, then leave the Referencia Catastral blank for any properties where it is not available. You can then save the form.
Will I receive confirmation once I have submitted all the information via the form?	No, you will not receive confirmation. But you can check the information by logging on to your Holidu account. If you see the information there, it has been successfully saved.
The email that Holidu sent me used my name, however I am registered as a company. Will you report data under my personal name or that of the company?	If you are registered as a company, have indicated so in your Holidu account and have provided your company ID number, we will report the data under the company. Otherwise, we will report it under the individual.
Why does Holidu need to send this data to the tax authorities?	Holidu is required by law to make this declaration under the Royal Decree.
Why is Holidu sharing my personal information with the tax authorities?	Holidu has a legal obligation to do this under the Royal Decree.
If I deactivate my Holidu account now, will my data still be shared?	Yes, Holidu is required to report data for all bookings made through our platform, whether the account is still active or not.
Will Holidu use my tax information for any other purposes?	Holidu will only use your information where we have a legal obligation to do so. It will not be used for any other purposes.

If you have any other questions or concerns, you can contact our customer support.

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