Model 179 tourist rental: That's true. (2026)

What was model 179 (and why at 2026 should not appear in his next statement)

The 179 model was created to give Hacienda an opportunity to have an opportunity to gain visibility about the rental of tourism run by middlemen. its current version up to 2023, approved by Orden HAC/612/2021, de 16 de junioas defined by his article 1:

"The model 179," Annual information statement about the divestiture of housing for tourist purposes "has been approved and will have to be submitted to the State Tax Administration Agency (...)"

See model name itself: information statement by assignment of use. It's a report that a third party referred about his operations. That distinction is at the root of most of the confusion that flows about this model.

Who was required to introduce him: never the owner

The article 2 of the same order makes it explicit:

"The 179 model shall be submitted by persons and entities that midget (...) "

According to the criteria of the Tax Agency, they have been intermediary both the collaborative platforms (Airbnb, Booking, VRBO and the like) and any traditional intermediary whose activity has been an effective confluence between the offer and demand of the assignment, whether for an onerous or free of charge. The owner as assignorThat's exactly the person that's been reported about, but that's not what's been reported about.

There's an important nuance that AEAT itself has clarified in its frequent questions: if you rent your housing to a property manager with a contract that recognizes his right to sublease, and that manager will subtract them for tourist purposes by his own means (without using a platform), his or her manager will have to consider his or her assignor as an intermediary and that particular operation is not subject to this declaration. If however that same manager announces the housing through an online platform, it's platform That which acts as an intermediary with an obligation, and not the manager. No stage of this type includes an original owner as forced to propose anything. When clarifying who introduces the model 238, you should also see incumbent, operator and manager: who's responding to anything.

2024: 179 model goes missing and 238 (DAC7) model arrives

Here's the fact that nearly no search result clearly collects. According to the official notice published by the Tax Agency, with the new text of Article 54 ter of the General Regulation of Tax Measures and Management and Inspection procedures (given by Royal Decree 117 / 2024 of 30):

"From the 2024 financial year, an obligation to report about the divestiture of housing for tourist purposes using the 179 model (...) shall be deleted. That obligation shall be replaced with information concerning the assignment and rental of real property by the submission of an information report. model 238 "Information statement for information communication by platform operators." "

In practice: The 179 model as known between 2018 and 2023 had its final statement for the 2023 exercise, submitted in January of 2024. Since then, it doesn't exist as such. What does his function - to report to the Treasury about the intermittent rental operations by platforms - currently his model 238, aprobado por la Orden HAC/72/2024, de 1 de febrero, dentro de la transposición española de la directiva europea conocida como DAC7. The 040 model that approves the same order is also the censal declaration of release from the platform operators themselves in the corresponding register.

The forced person does not change: remains the platform operator, never the owner. What changes is the normative vehicle (from a purely Spanish order to the transposition of an EU directive), the format of the declaration and its scope, already coordinated with other European tax administrations.

What data come to your Treasury as an owner

Both with the old model 179 and with the current model 238, information communicated by the intermediary about each assignment includes at least:

• Identification of the housing holder (s) and, if different, of the right holder under which they are given (e.g. a tenant with a right to surrender).
• Identification of the property: complete address and cadastral reference if assigned.
• Number of days of housing for tourist purposes.
• Value received by the assignor of the use of the housing.
• Retirement date.

That means: The Treasury receives its income, its property and its dates directly from its intermediary, regardless of what you declare. The passing of data between what the platform communicates and what you declare at your IRPF is automatic.

Relationship with the tourist register: Do not confuse

The model 179 / 238 is an obligation Prosecutor of the platforms and have no direct relation with tourist registration That his housing needs to be advertised (VUT, VV, HUT, ETC, RTA according to his autonomous community). They are two different obligations that sometimes blend into searches: one identifies his housing with the tourist administration, and the other communicates his income to the Treasury. If you also wish to understand what happened with an attempt to create a single state register for the first, have the details verified in our guide about The Supreme Court's cancellation of the single register of leases.

Common errors about model 179

• "I have to introduce model 179 as an owner." No, it's never been that way. That's an exclusive obligation of the intermediary.
• "Since the model 179 no longer exists, Hacienda no longer knows anything about my tourist rental." Instead: Replacement with the 238 model expands and coordinates this information within the DAC7 framework with other European administrations.
• "The 179 model is the same as my income statement." No. The 179 model (and today 238) is information that a third party refers about you and your IRPF is your own statement about your own income and expenses.
• "If my manager isn't a digital platform, she doesn't report anything." It can continue to be an intermediary for these purposes if its activity involves contacting demand and demand, regardless of whether or not it uses digital means.

How a manager helps with all this

Although you never put forward the 179 model and the 238 model, you do require that your property income, dates and data be sorted and coincide with what the platforms communicate to Finance, because any discrepancy at the data crossing creates requirements. At Bliss we give clear cancellations for housing and complete documentary traceability, both at integrated management as in guaranteed rentalTo get his tax advisor with a square figure.

Hector Clarke

Fundador de Bliss Homes. Operamos viviendas turísticas en 8 comunidades autónomas —pisos, casas rurales y un edificio completo en Toledo—, seis de ellos alquilados con nuestro propio dinero. Meet the team →