Form 06

The “Non-taxable” assumptions are linked to the construction characteristics of the means of transport in question, while the exemption assumptions are fundamentally linked to the owner of these means of transport or to the transfer of his habitual residence to Spanish territory.

The declaration corresponding to model 06 must be submitted in person due to the need to provide the documentation required in the instructions for completing the model. However, model 06 may be submitted electronically by registered administrative managers who belong to an Official College of Administrative Managers who in turn is attached 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-subject or exemption and the request for the tax identification number corresponding to minors under 14 years of age who do not have national identity documents, in certain cases (BOE 01-February-2024).