Instructions Model 06
Excises on Certain Means of Transport. Exemptions and non-liability without prior approval.
HELP - PRESENTATION 06
To prepare and present model 06, you can:
Access by option: "Presentations"
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Form 06. Presentation (exclusive for managers)
In this case the model must be submitted electronically (with electronic certificate).
Access by option: "Drafts"
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Form 06. Draft declaration (taxpayers in general)
The form allows you to generate a draft with the data and the reference number that, once printed, will be used for presentation on paper at the Tax Agency offices.
Access General information of model 06
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Download the model (taxpayers in general)
A PDF is generated with the possibility of filling it out for presentation on paper at the Tax Agency offices.
Forms of presentation of the declaration:
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By internet through the electronic headquarters of the Tax Agency (exclusively for managers) through an identification, authentication and electronic signature system using a certificate recognized electronic issued in accordance with the conditions established by Law 6/2020, of November 11, regulating certain aspects of trusted electronic services that, according to the regulations in force at any given time, are admissible by the State Tax Administration Agency .
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By internet through the electronic headquarters of the Tax Agency. For citizens in general , a system has been developed that allows the preparation of model 06, through the electronic headquarters of the Tax Agency. The taxpayer must select the Draft declaration procedure, complete the form and obtain the draft, then must go to the Delegation or Administration of the State Tax Administration Agency of the tax domicile of the taxpayer to present it.
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Presentation using printed paper generated through the use of the printing service developed for these purposes by the Tax Agency at its electronic headquarters.
Place for presentation
When the presentation of model 06 is made on printed paper generated through the printing service developed by the Tax Agency in its electronic Headquarters, or when the model has been obtained through the draft declaration, the model and the complementary documentation that must be accompany in each specific case, they will be presented at the Delegation or Administration of the State Tax Administration Agency of the tax domicile of the taxpayer.
Filing period
The presentation of model 06 must be made before the definitive registration of the means of transport, and in no case may it be definitively registered until the declaration has been validated.
The presentation of model 06 in the cases of circulation or use of means of transport in Spain, when its definitive registration in Spain has not been requested in accordance with the provisions of the first Additional Provision of Law 38/1992, of December 28, of Special Taxes, must be carried out within 30 days following the start of its use in Spain.
General issues
Tax obligor
It is necessary that you complete the identification data:
NIF, Surname and name or company name
Accrual
Tax year: You must enter the four figures of the year to which the declaration corresponds.
Representative
The identification data of the presenter of the document will be recorded if it is a person other than the taxable person. The representative must prove, in any case, the representation granted.
Characteristics of the means of transport
It will be indicated whether the means of transport is new or used by marking an "X" in the box for this purpose.
The aforementioned means of transport will be considered new when, with respect to them, any of the circumstances indicated below occur:
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That its delivery takes place before three months following the date of its first put into service or, in the case of motor-powered land vehicles, before six months following the aforementioned date.
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That the land vehicles have not traveled more than 6,000 kilometers, the vessels have not sailed for more than 100 hours and the aircraft have not flown for more than 40 hours.
In all cases, an "X" will be marked in the box indicating the place of acquisition of the means of transportation.
Only if it is a used means of transport will the details of the date of commissioning and kilometers or hours of use be completed.
The date of putting into service of a means of transport will be understood to be the date corresponding to the first registration, definitive or provisional, within the European Union and, failing that, the date recorded in the oldest insurance contract. referring to the means of transport in question, which would cover the eventual civil liability arising from its use or that resulting from any other means of proof admitted by law, including consideration of its state of use.
Only if the vehicle comes from the European Union and the ITV Card is type A, you must enter the identifying data of the person or entity that has brought said vehicle into Spain.
Vehicles: The fields outlined will be recorded in accordance with the existing literals on the vehicle's technical inspection card.
In the "Observations" section you must enter the following code depending on the type of vehicle:
Code | Vehicle type |
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01 | Quad vehicle |
02 | All-terrain vehicle |
03 | Vehicle intended for housing |
04 | Motorcycles having a CEE power greater than or equal to 74 kW (100 HP) |
05 | Motorcycles that have an EEC power of less than 74 kW (100 HP) |
00 | Rest of vehicles |
Vessels: The data that appears in the characteristics sheet of the vessel will be recorded.
In the "Observations" section you must enter code 01 if the boat is a jet ski. Otherwise, code 00 will be entered.
Aircraft : The data that appears in the aircraft characteristics sheets will be recorded.
Declaration
( A ) and ( B ) Mark with an
( C ) Indicate the code that corresponds to the non-subjection or exemption according to the following tables:
Foundations | Password | Receipts and documents |
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Vehicles included in categories N1, N2 and N3 established in Annex II to Council Directive 70/156/EEC of 6 February 1970 on the approximation of the laws of the Member States on the approval of vehicles to motorcycles and their trailers |
NS1 |
Vehicle technical sheet (original and photocopy) |
Vehicles included in categories M2 and M3 established in Annex II to Council Directive 70/156/EEC of 6 February 1970 on the approximation of the laws of the Member States on the approval of vehicles to motorcycles and their trailers and trams |
NS2 |
Vehicle technical sheet (original and photocopy) |
Two- or three-wheeled mopeds and light quadricycles |
NS3 |
Vehicle technical sheet (original and photocopy) |
Motorcycles and three-wheeled vehicles that are not quadricycles, provided that, in both cases, their displacement does not exceed 250 cc., in the case of internal combustion engines, or their maximum net power does not exceed 16 kW, in the rest of the engines |
NS4 |
Vehicle technical sheet (original and photocopy) |
Vehicles for people with reduced mobility |
NS5 |
Vehicle technical sheet (original and photocopy) |
Special vehicles |
NS6 |
Vehicle technical sheet (original and photocopy) |
Adaptable mixed vehicles whose total height from the structural part of the roof of the body to the ground is greater than 1,800 mm, provided that they are not all-terrain vehicles, are significantly affected by the exercise of an economic activity and are not conditioned to be used as housing |
NS7 |
Vehicle technical sheet (original and photocopy) |
Boats and vessels for pleasure or water sports that are not more than eight meters in length |
NS8 |
Certificate of general characteristics of the boat (original and photocopy) |
Aircraft that, due to their technical characteristics, can only be used for agricultural or forestry work or for the transport of the sick and injured |
NS9 |
Certificate from the State Aviation Safety Agency stating the destination of the aircraft (original and photocopy) |
Aircraft whose maximum takeoff weight does not exceed 1,550 kilograms, according to a certificate issued by the State Aviation Safety Agency |
NS10 |
Certificate from the State Aviation Safety Agency stating the maximum takeoff weight (original and photocopy) |
Foundations | Password | Receipts and documents |
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Boats that, due to their configuration, can only be propelled by rowing or paddle, as well as Olympic category sailboats |
ET1 |
Certificate of general characteristics of the boat (original and photocopy) |
Aircraft registered by the State, Autonomous Communities, Local Corporations or by Companies or Public Organizations |
ET2 |
Certificate from the State Aviation Safety Agency (original and photocopy) |
Aircraft registered in the name of air navigation companies |
ET3 |
Certificate from the State Aviation Safety Agency (original and |
The means of transport that are registered as a result of the transfer of habitual residence of its owner from abroad to Spanish territory |
ET4 |
Certificate of residence outside Spanish territory for at least twelve consecutive months issued by the competent consular authority Invoice for the acquisition of the means of transport (original and photocopy) |
(D) Indicate the tax base if any case of non-submission or exemption is not applicable (art. 69 Law 38/1992 of IIEE).