Instructions Model 06

Excises on Certain Means of Transport. Exemptions and non-liability without prior approval.

HELP - PRESENTATION 06

To prepare and submit Form 06, you can:

Access by option: "Presentations"

• Form 06. Presentation (exclusive for managers)

In this case, the model must be submitted electronically (with electronic certificate).

Access by option: "Drafts"

• 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 to present it in paper form at the Tax Agency offices.

Access general information on model 06

• Download the model (general taxpayers)

A PDF is generated that can be filled out and submitted in paper form at the Tax Agency offices.

Forms of presentation of the declaration:

1. By internet through the Electronic Office of the Tax Agency (exclusive for managers) through an identification, authentication and electronic signature system using a recognized electronic certificate issued in accordance with the conditions established by Law 6/2020, of November 11, regulating certain aspects of electronic trust services that, according to the regulations in force at any given time, is admissible by the State Tax Administration Agency.

2. By internet through the Electronic Office 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 go to the Delegation or Administration of the State Tax Administration Agency of the taxpayer's tax domicile to submit it.

3. Submission using printed paper generated by using the printing service developed for this purpose by the Tax Agency in its electronic Office.

Place for presentation 

When the presentation of form 06 is made on printed paper generated by the printing service developed by the Tax Agency in its electronic Office, or when the form has been obtained through the draft declaration, the form and the complementary documentation that must be attached in each specific case, will be presented at the Delegation or Administration of the State Tax Administration Agency of the tax domicile of the taxpayer.

Filing period

Form 06 must be submitted before the final registration of the means of transport. In no case may the means of transport be definitively registered until the declaration has been validated.

The presentation of form 06 in the cases of circulation or use in Spain of means of transport, 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, on Special Taxes, must be made within 30 days following the start of its use in Spain.

General issues 

Taxpayer

It is necessary to complete the identification data:

NIF, Surnames and name or company name

Accrual

Tax year: You must enter the four digits of the year to which the declaration corresponds.

Representative

The identifying data of the person presenting the document will be recorded if this is a person other than the taxpayer. In any case, the representative must prove the representation conferred.

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 provided.

The aforementioned means of transport will be considered new when, in respect of them, any of the following circumstances occur:

1. They are delivered no later than three months after the date on which they are first placed in service or, in the case of power-driven land vehicles, no later than six months after that date.

2. Land vehicles have not travelled more than 6,000 kilometres, vessels have not sailed more than 100 hours and aircraft have not flown more than 40 hours.

In all cases, an "X" will be marked in the box indicating the place where the means of transport was purchased.

Only if it is a used means of transport will the data on the date of entry into service and the kilometres or hours of use be completed.

The date of entry into service of a means of transport shall be understood as the date corresponding to the first registration, definitive or provisional, within the European Union and, failing that, the date stated in the oldest insurance contract, referring to the means of transport in question, which covers any civil liability arising from its use or the date 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 include the identification data of the person or entity that brought the vehicle into Spain.

Vehicles: The fields indicated will be entered in accordance with the literals existing on the vehicle's technical inspection card.

In the "Observations" section you must enter the following code depending on the type of vehicle:

Boats: 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 vessel is a jet ski. Otherwise, enter code 00.

Aircraft : The data appearing on the aircraft characteristics sheets shall be entered.

Declaration

( A ) and ( B ) Mark with an X the "Not subject" or "Exempt" box, where applicable.

( C ) Indicate the key that corresponds to the non-taxation or exemption according to the following tables:

(D) Indicate the taxable base if no non-taxable or exemption assumption is applicable (art. 69 Law 38/1992 of IIEE).