The 2006 chassis was a modified version of the 2005 Red Bull Racing RB1. Some teams felt that this infringed the Concorde Agreement as each team is expected to design their own car. Toro Rosso claim that this design was originally produced during 2004 by Jaguar Racing, Red Bull's predecessor, and that the intellectual rights had belonged to the Ford Motor Company, Jaguar Racing's parent company, with Toro Rosso inheriting the rights after Jaguar Racing was sold.

The team used Minardi's contracted supply of rev limited and air restricted 2005-spec Cosworth TJ2005-2 3.0-litre V10 engines instead of newly built Cosworth CA2006 2.4-litre V8 engines as CA2006 V8 naturally-aspirated engines were too expensive for smaller teams as well as transmission package from Red Bull Technology. This concession had been granted to assist less well funded teams by avoiding the cost of sourcing a new supply of V8 engines as required by the 2006 regulations.

As the season progressed, the Toro Rossos began to struggle in qualifying as their competitors developed their new V8 engines to rev closer to 20,000 rpm to get more power. To try to balance the playing field, Toro Rosso asked for an extra 500 rpm for qualifying, however the FIA permitted them only 300 rpm.

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