Form 06
Declaration model in cases in which prior recognition by the Administration is not necessary for the application of a case of “Exemption” or “Non-clamping”
The cases of “No subjection” are linked to the construction characteristics of the means of transport in question, while the cases of exemption are fundamentally linked to the owner of those means of transport or to the transfer of his habitual residence to Spanish territory.
The presentation of the declaration corresponding to model 06 must be done in person due to the need to provide the documentation required in the instructions for completing the model. However, Form 06 can be submitted electronically by collegiate administrative managers who belong to an Official College of Administrative Managers that in turn is adhered to the Management Entrustment Agreement with the General Council of Colleges of Administrative Managers of Spain, for collaboration in the processing of the documentation that must accompany the Model 06 declarations corresponding to the Special Tax on certain means of transport for non-submission or exemption and the request for the identification number tax corresponding to minors under 14 years of age who do not have national identity documentation, in certain cases (BOE 01-February-2024).