Form 06

The cases of "Non-clamping" are linked to the construction characteristics of the means of transport in question, as the cases of exemption are fundamentally linked to the holder of those means of transport or to the transfer of their habitual residence to Spanish territory.

The tax return corresponding to form 06 must be filed in person due to the need to provide the documentation required in the form's own instructions for filling in the form. However, Form 06 can be filed online by registered administrative managers who belong to an Official Management Association administrative ors who are also a party to the Agreement of 5 March 2009 between the State Tax Administration Agency and the Administrative Council General of Associations of Administrative Managers of Spain to collaborate in processing the documentation that must accompany the corresponding form 06 declarations to the Special Tax on Certain Means of Transport for non-taxable or exemption and the application for the tax identification number corresponding to children under 14 years of age who do not have a national identity document .