I thought it was a detachable one, according to the new manual that was posted some time ago?
Edit:
https://www.tesla.com/sites/default/files/model_x_owners_manual_north_america_en.pdf
Page 93 and 98
'The Model X towing package has a 2" hitch receiver that can support an accessory carrier.''
Looks like you need to buy it as an accessory, looking similar to the Model Y
Equip your Model Y with a high-strength steel tow bar and 2” hitch receiver capable of towing up to 3,500 pounds on all wheel configurations. Includes: 1x high-strength steel tow bar with 2" hitch receiver and North America 7-pin standard connector 1x trailer harness 1x tow mode software...
shop.tesla.com
It is a tad ridiculous tho that a car at this price range has no floormats as standard nor a towing hook (or the detachable accessory) The floormats alone are nearing 250 EUR (notwithstanding that I want a floormat for in the back (especially with the dog and all), which is another 50 EUR (3rd party)
So I need to convince the missus that, after spending 114.5k EUR on a car, I 'need' to put on wrapping (another 3500 EUR), floormats (± 300 EUR) and a towing hook (1500 EUR?)
Oh boy...