DAC7: what Booking.com and Airbnb report to the tax authority about your rental income (Spain, Portugal, Italy and Greece, 2026)

Updated: 9 November 2026

Since 2023, platforms such as Airbnb or Booking.com report every year to the tax authority what their hosts have been paid. This is the EU DAC7 directive, and it applies in the same way in Spain, Portugal, Italy and Greece. Here is what they send, when, and what it means for a small property (official sources at the end). This is not tax advice: for your case, ask your accountant.

What data they send

For each host renting out property, the platform reports, among other things:

Your identification data and your tax number (TIN), with the country that issued it.
The account you are paid into.
What it paid you in each quarter and the number of bookings for each listing.
The fees, commissions and taxes it withheld or charged.
The address of each property, its land registry number (or each country's equivalent) and, if known, the days it was rented.

When and to whom

The platform reports no later than 31 January of the following year (in Spain with form 238 during January; in Portugal and Greece as an XML file).
The receiving authority shares it with the other EU countries: Airbnb, for example, reports to the Irish Revenue, which passes it on to each country.
The directive requires the platform to give you the same information too.

What they may ask you for

Airbnb asks for the tax number of your country of residence and one for each country where you have a listing (the income tax one, not VAT); if you have none, your city of birth. If data is missing, it says it may freeze your payouts after notifying you. We could not read Booking.com's partner help: check in your extranet what it asks.

What does not change for you

DAC7 does not create a new tax. Spain's tax agency puts it this way: there are no changes to sellers' existing tax obligations. What does change is that the tax authority now has the platform's data to compare with your return: make sure your declared income matches your Airbnb or Booking.com payouts.

What about hotels?

The directive excludes entities (companies) with more than 2,000 rentals of the same listing in the year, with large hotels in mind. A small property, an apartment or a country house normally does not reach that figure, so it is included in the reporting.

What changes with direct bookings

Direct bookings on your website or through iQuota do not go through DAC7 because no platform collects the money for you: the guest pays you at the property and you invoice and declare as usual. iQuota charges no commission and does not receive the money for the stay. This does not change your tax obligations: it only means you provide the data, not a third party.

Want more commission-free direct bookings, also from AI assistants, paid at the property? The first 30 hotels join free until 30 June 2027.

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Frequently asked questions

Do I have to file anything for DAC7?

No: the reporting duty belongs to the platform. You keep declaring your income as before.

Since when is this data sent?

Since 2023 income. In Spain, 2023 data was filed between February and April 2024; since then, every January.

Can I see what was reported about me?

The directive requires the platform to give you that information. On Airbnb, check the taxes and payouts tabs of your account.

Sources

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