Spain's modelo 179 and other information returns for tourist rentals: does it still apply in 2026?

Updated: 10 November 2026

Many hosts still hear about modelo 179 and wonder whether they have to file it. We read the Spanish Tax Agency (AEAT) notice, Royal Decree 117/2024, Royal Decree 366/2021, the orders for modelo 179 and modelo 238, and the 2020 Supreme Court press release (links at the end). Where we could not confirm something, we say so. This is not tax advice: for your case, check with your accountant or tax adviser.

Summary

Modelo 179 was the «declaración informativa de la cesión de uso de viviendas con fines turísticos», an information return on tourist home rentals.
It was filed by intermediaries (platforms, agencies), not by the owner simply for renting out.
According to the AEAT, the obligation was abolished «a partir del ejercicio 2024» (from tax year 2024) and replaced by modelo 238, the DAC7 return.
There is no new form for you: you keep declaring your income in your income tax return (IRPF), and it should match what platforms report.

What modelo 179 was

Royal Decree 366/2021 (article 54 ter of the tax management and inspection regulations) and Order HAC/612/2021:

It applied to persons and entities that intermediated between owners and users of tourist homes located in Spain, whether paid or not.
It expressly included collaborative platforms, whether or not they provide the accommodation service.
Data: the owner (and, if different, the person entitled to let it), the address and cadastral reference, the guests, the days of use and the amount the owner received.
Excluded: residential leases under Spain's Urban Leases Act, tourist accommodation with its own specific regulations, and timeshares. We did not read the full literal wording of those exclusions.

Did the owner file it?

The rule applies to whoever intermediates, not to the owner for renting out their home.
An agency or manager marketing third-party homes can be an intermediary: the rule covers all persons or entities providing the intermediation service.
We could not read the AEAT FAQ on modelo 179 about owners who rent without an intermediary. If you manage other people's homes, check your case with your adviser.

History: 2018 to 2024

2017-2018: Royal Decree 1070/2017 created article 54 ter and Order HFP/544/2018 approved the first modelo 179, filed quarterly.
2020: the Supreme Court (ruling 1106/2020 of 23 July) struck down that article, on an appeal by the ADIGITAL association, because it had not been notified to the European Commission as a technical regulation.
2021: Royal Decree 366/2021 of 25 May re-enacted it «en los mismos términos» (in the same terms), and Order HAC/612/2021 approved a new modelo 179 for rentals from 26 June 2021.
2023: Order HFP/188/2023 made it annual, filed from 1 to 31 January, first for tax year 2023.
2024: Royal Decree 117/2024 rewrote article 54 ter for platform operators (DAC7). The AEAT states that modelo 179 is abolished from tax year 2024.

Status in November 2026

What the official sources say:

The AEAT notice (page updated 8 September 2026): the obligation to report tourist home rentals is abolished from tax year 2024.
The preamble of Royal Decree 117/2024 says the new return «sustituye» (replaces) modelo 179.
We did not see an express repeal of Order HAC/612/2021, and some AEAT pages still mention modelo 179. The notice says nothing about tax year 2023 or corrections for earlier years.

What replaces it: modelo 238 (DAC7)

Royal Decree 117/2024 and Order HAC/72/2024:

Platform operators file it every January with the previous year's data. The 2023 return was exceptionally filed from 6 February to 8 April 2024.
It covers leasing and any temporary transfer of use of real estate, with the cadastral reference and the number of days.
Unlike modelo 179, it focuses on digital platforms. We have not confirmed whether a non-platform agency has any new reporting obligation.
What Booking.com or Airbnb report and what they may ask you, in our DAC7 guide: /dac7-booking-airbnb-report-host-income-tax-authority-2026.

What you need to do

You do not file modelo 179 or modelo 238 for renting your home: intermediaries and platforms filed and file them.
Check that each platform has your correct tax number (NIF), address and the cadastral reference of each home.
Declare your income in your tax return. According to the AEAT, if you only rent, it is property income with no reduction and the rental is VAT-exempt; if you provide hotel-type services (cleaning during the stay, laundry, meals...), it is a business activity with 10 % VAT.
Keep each platform's payout statements: the tax authority can match them against your return.

How iQuota helps

We list your property in AI assistants with direct booking, payment at the property and no commission. iQuota does not collect the stay for you: you invoice and declare your income as usual.

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

See the Founding Hotels programme

Frequently asked questions

Do I have to file modelo 179 in 2026?

According to the Spanish Tax Agency, it was abolished from tax year 2024 and replaced by modelo 238. Also, the owner never filed it for renting out: intermediaries and platforms did.

What is the difference between modelo 179 and modelo 238?

Modelo 179 was filed by intermediaries in tourist homes; modelo 238 is filed by platform operators under DAC7, in January, and includes the cadastral reference and days rented.

Why was modelo 179 struck down in 2020?

The Supreme Court annulled the article behind it because it had not been notified to the European Commission. It was re-enacted with the same content in 2021.

Sources

More guides for hotels

More guides for hotels →

Español