Form 238: tax reporting by rental platforms
What is Form 238 and why does it matter?
If you rent a holiday home in Spain through platforms such as Airbnb, VRBO or Booking.com, Form 238 may be relevant. It is an information return so the Spanish Tax Administration (AEAT) can see income reported by digital platforms (DAC7). Updated September 2026.
Is Form 238 mandatory?
Form 238 is a mandatory report for platform operators (intermediaries), not for the individual landlord. It replaced the previous platform information model (179). Platforms file Form 238 annually (for example, data for calendar year 2025 was due in early 2026), not monthly.
Help page: AEAT Modelo 238 on sede.agenciatributaria.gob.es.
What information is shared?
- Property: full address; cadastral reference where available.
- Owner: name and NIF or NIE.
- Rental: period and total price received.
- Additional services: cleaning, linen, etc., where reported by the platform.
Should you do something yourself?
As a landlord you do not submit Form 238. You must still keep your platform details correct, and declare your rental income to the AEAT (e.g. Modelo 210 for most non-residents without a permanent establishment).
Why is it important?
Form 238 lets the tax authorities cross-check platform income with your return. The AEAT can generally go back about four years. Keep bookings, invoices and bank records.
What happens if you do not fulfil your (owner) obligations?
- Tax assessments, surcharges and interest; penalties depend on the case (do not treat “150%” as a standard tariff).
- Tax inspections.
- In serious cases, possible effects on the tourist inscription — this is not automatic for every tax issue.
Summary
Form 238 is mandatory for rental platforms and is filed annually. As a landlord, you remain responsible for correctly declaring your income to the AEAT.