Modelo 179 - A quarterly declaration of using a house for touristic purposes. The purpose of completing the form is to try to prevent tax fraud by people renting out their property as a holiday home. In particular the tax office wants to control the tourist rental houses that have proliferated under platforms such as Airbnb, Booking.com or HomeAway. January 2019 is the first month for reporting on Modelo 179 and we thought we could help clarify the position for anyone letting