Subaru 2005 Legacy Owner's Manual page 481

In case of emergency
the SRS airbag system in a frontal collision.
Rear towing hook:
The rear towing hook is located below the center of the
rear bumper.
Never use the rear towing hook to tie the vehi-
cle down.
9-26
Front tie-down hooks:
The front tie-down hooks are located between each of
the front tires and the front bumper.