In this study, we analyze how the offensive players break the offside line under the peculiar rules of Futbol7 (ages 11-12) in Catalunya, Spain. We observed the movements of offensive players getting free from opposing players as well as the types of passes received when breaking the line. We classified the movements and types of passes, and compared their observed frequency in matches of higher level league teams and that of lower level league teams. Through this analysis, we aim to obtain basic data on tactical skills which under 12-year-old players should acquire. We obtained the following results. 1) In terms of offensive players aiming to receive a pass, moving behind defensive players was most frequently observed in matches of higher level teams (38.9%). However, the most frequently observed movement was supporting play in matches of lower level teams (42.0%). 2) In terms of offensive players possessing the ball, the most frequently observed play was passing aimed at the foot of the receiver, accounting for 45.4% in matches of higher level teams. The same tendency was also observed in matches of lower level teams, accounting for 36.4%. In matches of both higher and lower level teams, the play of breaking the line by longrange passing was usually unsuccessful (higher level teams : 4.1%, lower level teams : 4.2%). In terms of breaking the line by dribbling, which was observed at rates of 22.2% and 28.0% in matches of higher and lower level teams, respectively, there seemed to be a strong relationship between supporting play and dribbling. 3) The combination of movement of breaking the line by getting free from opposing players by an offensive player and passing aimed at the foot of that player was not as frequently observed in matches of lower level teams compared with higher level teams.