DAC7 directive explained for Airbnb hosts

DAC7 for Airbnb Short-Term Rentals

In the context of vacation rentals, DAC7 means that each reportable platform operator—such as Airbnb, Booking.com, or Your.Rentals—must request additional details from hosts whose listings have received bookings during the reporting year.

The responsibility for submitting revenue information to EU authorities lies with the platform operators. The relevant EU member state where the host is registered will then be notified.

Long-Term Renting and DAC7

DAC7 applies not only to short-term rentals but also to any form of leasing, including long-term rentals.

For example, if you receive a long-term booking (28 nights or more) on a platform like Airbnb, it is also subject to DAC7 reporting requirements.

DAC7 Reportable Seller

EU member state tax authorities request income information from digital platform operators (such as OTAs like Airbnb). If you use a channel manager like Your.Rentals, we are also required to collect reportable seller information, as we connect property managers and property owners to OTA channels.

The term “reportable seller” refers to the host (individual or business) who receives the income generated from a rental listing.

Whether a host is considered a reportable seller depends on their contract. If the contract assigns rental income from bookings to the host (for example, a property manager), then that host is the reportable seller. However, if the income (after manager fees) is paid to the property owner, then the owner is considered the reportable seller.

To avoid confusion, note that the Your.Rentals platform relies on users to specify who the reportable seller is. For example, a property manager may list their own bank account but still transfer earnings to the owner, who remains the reportable seller.

Bank accounts are just one example, and other scenarios may apply depending on how payments are structured.

Reportable seller information must be collected for each listing.

Individual Reportable Seller

The landlord themselves is the reportable seller for properties located within the EU and/or rented out by a resident in an EU country for tax purposes.

Refer to the decision tree to determine the reportable seller for each listing you manage.

Business Reportable Seller

There are two possible scenarios when the property is located within the EU or the owner is an EU resident:

1. Fixed rent: If a business manages a property owned by someone else and pays the owner a fixed rent, the business is considered the reportable seller. In this case, the rental income is recorded in the company’s accounts.
2. Commission-based: If a business manages rental properties on behalf of owners under a commission agreement, the property owner is considered the reportable seller.

DAC7 Reporting for Different Vacation Rental Channels

Now that we’ve identified the reportable seller, it’s important to understand how the reporting process works.

The reportable seller does not always need to handle reporting directly. When the transaction chain involves multiple platforms—such as an OTA and a channel manager—intermediaries may have their own tax reporting obligations and guidelines.

Sales channels like Airbnb and Expedia require Your.Rentals to share reportable seller tax information with them so they can report to the relevant tax authorities.

For other OTA channels, as well as direct bookings processed via Your.Rentals, the platform must report your tax information to the Danish Tax Agency (Skattestyrelsen). This authority then shares the information with the relevant authorities in other EU member states.

Digital Platforms and Sellers Not Subject to DAC7 Reporting

The following entities and scenarios are generally not considered reportable under DAC7:

• Government entities
• Publicly traded entities
• Sellers renting out immovable properties at a very high frequency (more than 2,000 activities per reporting period), such as hotels
• Small sellers of goods (fewer than 30 activities and less than €2,000 in revenue per reporting period)

The following are not considered digital platforms under DAC7:

• Websites of businesses selling their own products (e.g. direct booking websites)
• Platforms that do not participate in completing transactions or are unaware of transaction values (e.g. Facebook Marketplace)
• Payment processing services such as PayPal

DAC7 Relation to the Spanish Tax Form 179

Your.Rentals has consulted with a Spanish lawyer and economist specializing in tourist rental regulations, Álvaro Graciani, to better understand how DAC7 affects taxpayers in Spain and what actions are required.

To fully understand DAC7, it is important to consider its relationship with Form 179 (also known as Model 179).

Form 179 (RD 1070/2017) is a tax reporting requirement established by the Spanish Tax Agency (Agencia Tributaria). It must be completed by intermediaries that connect landlords or property owners with tenants renting properties for tourist purposes.

Form 179 requires much of the same information as DAC7, although there are some differences. One key distinction is that Form 179 applies to a broader range of individuals and legal entities compared to DAC7.

As of 2023, some reporting requirements overlap, which can create additional administrative work for vacation rental owners. However, it is expected that the Spanish Tax Agency will update Form 179 to better align with DAC7 regulations.

As a result, Spanish taxpayers can expect reduced duplication and improved alignment between domestic and EU tax reporting obligations in the future.

DAC7 and Model 179 Data Reporting Requirements Compared

DAC7 Information (for Individuals / Businesses)

• Full name / Legal name
• Primary address of residence
• Tax identification number(s) (TINs) per listing and/or for the individual Host/Co-Host
• Date of birth (for individuals)
• Country of residence
• VAT identification number (if applicable)
• Financial account identifier(s), such as bank account or payment service account
• Listing address
• Property registration number
• Number of days booked
• Quarterly earnings per listing on the Airbnb platform, along with the number of listings
• Airbnb service fees
• Account holder’s name, if different from the host or business registration number

Model 179 Information

• Owner's identification data for the rented property
• Property identification: full address, cadastral reference, and capacity as determined by the occupation licence or similar document
• Contract number for the property rental
• Start date of the tourist accommodation activity
• Income received by the owner from property exploitation
• Date of transaction intermediation
• Number of days the property was rented
• Payment method used for accepting reservations

Attention: To report income, platforms require your tax identification number (TIN), while VAT is optional.

Here are some EU countries’ tax ID local names based on OECD guidelines. Please consult your local tax advisor for further verification.

• Austria – Steuernummer
• Belgium – Numéro d'identification du registre national
• Bulgaria – Единен граждански номер
• Croatia – Osobni identifikacijski broj
• Cyprus (Republic of) – Αριθμός Φορολογικού Μητρώου
• Czech Republic – Rodné číslo
• Denmark – CPR-nummer
• Estonia – Isikukood
• Finland – Henkilötunnus
• France – Numéro fiscal de référence / Numéro SPI
• Germany – Identifikationsnummer
• Greece – Αριθμός Φορολογικού Μητρώου
• Hungary – Adóazonosító jel
• Ireland – Personal Public Service Number
• Italy – Codice fiscale
• Latvia – Personas kods
• Lithuania – Asmens kodas
• Luxembourg – Nationale identifikationsnummer
• Malta – Numru ta’ identifikazzjoni personali
• Netherlands – Persoonsnummer
• Poland – Numer identyfikacji podatkowej
• Portugal – Numero identificação fiscal
• Romania – Cod numeric personal
• Slovakia – Rodné číslo
• Slovenia – Enotna matična številka občana
• Spain – Número de identificación fiscal
• Sweden – Personnummer

FAQ on DAC7 Directive

What if I don’t provide my taxpayer information to an OTA or channel manager?

If your listing is missing information required by DAC7, it may lead to frozen payouts and/or your listings being blocked. In some cases, individual sales channels may apply their own policies regarding missing taxpayer information.

To avoid disruption, make sure to provide the required information as soon as possible so your listings remain active and continue receiving bookings and payouts.

I host multiple listings in one country. What information do I need to provide?

DAC7 requires taxpayer information for each property listing. However, the same taxpayer information can be used across multiple listings, or you may choose to provide different information for different listings if applicable.

I host listings in multiple countries. What information do I need to provide?

For each property listing, DAC7 requires you to provide taxpayer information. This may include a tax identification number (TIN) for each EU country where you are a resident or where your properties are located.

Note: If you host listings both within and outside the EU, DAC7 requirements are separate from any tax reporting obligations you may have in other countries.

I am not the property owner of my listing. What information do I need to provide?

If you manage a property and pass the rental income directly to the owner, you must provide the owner’s tax information. However, if you have a management contract and earn income from the property, you must provide both your own information (as a reportable seller) and the property owner’s information.

I am not an EU resident property manager. Will my data be shared?

Yes. If you have a property listing within the EU, DAC7 applies to you—whether you are an individual or a company—regardless of where you are based.

Can tax authorities review my income tax returns for past years?

Each EU country has its own rules regarding the review of past tax returns, often within a defined time window. You should consult a local tax advisor for specific guidance.

Note: Being subject to VAT does not always mean you are required to file VAT returns. For example, private individuals renting out their homes may be exempt from filing VAT returns. In such cases, you may still be considered subject to VAT, but exempt from reporting.

If I deactivate my Airbnb or Your.Rentals account now, will my information be shared?

If you rented out a property or received income from a listing in Europe from 2023 onward, your information may still be reported under DAC7.

For example, if you accepted a booking in May 2023 and then deactivated your account, the platform may still report your details for the period during which you were active. However, if your account was deactivated before 2023, your information would not be subject to DAC7 reporting.

Conclusion

DAC7 enhances the exchange of tax information between EU member states, particularly for platforms that facilitate economic transactions, including property rentals.

As a vacation rental owner or manager—especially in Spain—it is important to understand DAC7 and its relationship with Spanish tax reporting requirements such as Form 179, in order to remain compliant.

While some data requirements may overlap between DAC7 and Form 179, the Spanish Tax Agency is expected to further align these frameworks, helping to streamline reporting processes for property owners.

By understanding the key data requirements under both DAC7 and Form 179, vacation rental owners can ensure accurate reporting and compliance with both national and EU tax regulations.