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 if you meet four requirements (Ley 38/1992, art. 66.1.n)). You lived outside Spain for at least the 12 consecutive months before the move. You bought or imported the vehicle with the normal taxes of the country of origin, with no exemption or refund on leaving. You used it there for at least 6 months before leaving that residence. And you apply for registration within the 60 days following the start of its use in Spain (art. 65.1.d)). 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 transfer-of-residence exemption the vehicle cannot change owner (sale, gift) for the 12 months following its registration (Ley 38/1992, art. 66.1.n), requirement 5). If you transfer it earlier, the tax becomes payable, calculated at the date of the transfer.
Correction 14.10.2026: we previously stated 4 years (art. 65.3); the legal period for this exemption is 12 months (art. 66.1.n), requirement 5).
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.
