In short: the Form 06 is the IEDMT exemption declaration (registration tax). For a vehicle brought when moving to Spain you tick code ET4 (transfer of residence) and pay €0. An individual cannot file it online with Cl@ve: it is in person with prior appointment at the AEAT, or a registered gestor files it for you (electronically). You fill the PDF at home (it creates a justification number) and print it for the appointment.
In person or by representative? Both: the individual files it in person; a registered gestor can file it electronically on your behalf.
Filling the PDF (important): download the Form 06 PDF, open it ONLY with Adobe Reader (Edge/Chrome show a warning and won't generate the number), press «Rellenar formulario» to create the Nº de justificante, complete and save/print.
Form fields:
| Block | Field | What to enter | From |
|---|---|---|---|
| Taxpayer | NIF | your NIE | TIE |
| Surname and name | as on the TIE | TIE | |
| Address | padrón address | empadronamiento | |
| Vehicle | Make / Model | make and model | ITV technical sheet |
| Chassis no. (VIN) | 17 characters | ITV technical sheet | |
| Plate | the origin-country plate | original permit | |
| New / Used | tick X = Used | — | |
| Ground | EXEMPT → ET4 | exemption for transfer of residence | — |
| Date | date and place | day of filing | — |
Illustrative example (fictitious data): NIF Y1234567X · PEREZ IVANOV, OLEKSANDR · address C/ Mayor 1, 46500 Sagunto · Make/Model VOLKSWAGEN GOLF · VIN WVWZZZ1KZAW000000 · origin plate AA1234BB · Used [X] · Ground ET4.
Documents to bring:
- Printed Form 06 (with Nº de justificante).
- DUA (proof of the relief: field 37 =
40.00 101, field 47 at €0.00). ⭐ - Invoice/contract of the vehicle (original and copy).
- ITV reduced technical sheet + original registration certificate.
- TIE + padrón. (Standard ET4 also asks for a consular «residence abroad ≥12 months» certificate; if your DUA already recognises the transfer, bring it as proof — confirm at the appointment.)
⚠️ Commitment: with the exemption the vehicle cannot be transferred (inter vivos) for the 4 years following its registration (Ley 38/1992, art. 65.3); otherwise the AEAT reclaims the tax + penalty.
Result: the AEAT stamps Form 06 → with that proof (CSV) you go to the DGT to register (see registering after customs and ITV).
Informational only; check the official source and a gestor for your case.