Yes, the rear seats on the Subaru Impreza can fold down. This feature allows for increased cargo space when needed. To fold the rear seats, simply pull up on the release lever located on the top of the seatback and then push the seat forward. The seatbacks will fold down and can be locked into place.
To put the rear seats back up, simply pull up on the release lever again and then push the seatback back into place.