The 790-026 Fee for Spanish Nationality: €104.05, Where the Form Is Generated, and How to Pay It (2026)
The 790-026 fee is what the Ministry of Justice charges to file an application for Spanish nationality by residency. In 2026 it costs €104.05, it's paid before you submit the application, and it's not refunded even if you're turned down. And here's a detail almost nobody mentions: there's no PDF of the 790-026 you can download and photocopy. The form is generated on the sede electrónica (the ministry's online portal) with a unique reference number for each application.
What the 790-026 fee is and who has to pay it
It was created by the seventh final provision of Ley 19/2015 (Law 19/2015), the same law that made the nationality-by-residency procedure electronic. Its section 4 lays out three ideas worth reading exactly as written:
- What's being paid for: "the application to initiate the procedure to obtain Spanish nationality by residency." You pay to apply, not to succeed.
- Who pays it: "the interested party is liable for it, without prejudice to their being able to act through representation." Even if a lawyer, a gestoría (paperwork agency), or a family member files the application, you're the one liable for the fee.
- Regardless of the outcome: if you're denied or the file is archived, there's no refund. And if you apply again, you pay again.
For the fee, the provision doesn't allow for exemptions or reductions: it's tied to each application, and the liable party is always the interested party, whether or not they act through a representative. The exemptions that section 3 of the same provision does contemplate are for the language and knowledge tests, not for the payment.
How much it costs in 2026: €104.05
The law set the fee at 100 euros in 2015. Since then it's been updated through the annual General State Budget laws, and the amount the Ministry of Justice currently publishes is €104.05, verified on September 13, 2026 on its official nationality-by-residency page. The ministry itself warns that it "may be subject to revision": the correct figure is always whatever the form prints when you generate it on the sede electrónica.
Where to generate the form (there's no fixed PDF)
- Go to the Spanish nationality by residency page on the Ministry of Justice's sede electrónica.
- Choose "Tramitación On-line sin Certificado Digital" (online processing without a digital certificate) and click "Descargar Formulario 790" (download form 790).
- Fill in your details on screen. The portal generates a PDF with your reference number already printed on it: it starts with 790026 and is different for every form.
- Print the whole thing. It comes as three copies — for the Administration, for the applicant, and for the bank — plus instructions. Bring all of them to the bank.
If you go through the "tramitación telemática completa" (full online processing), using a digital certificate or Cl@ve (Spain's digital identity system), the fee is paid within the procedure itself through the Agencia Tributaria's (Spain's Tax Agency) payment gateway, and you don't need to print anything.
Box by box
The 790-026 has five sections. Here's what each one asks for, using the form's own numbering:
(1) Applicant / party liable for the fee
- 1. ID document: check Passport, NIE, DNI, or EU, and write in the number. Heads up: to pay at a bank in Spain, the Resolution governing the fee requires an NIE or DNI; with just a passport, the bank can't process the payment.
- 2, 3, and 4. First surname, second surname, and given name, exactly as they appear on your document. If you only have one surname, leave box 3 blank.
- 5 to 9. Street, number, stairwell, floor, and door.
- 10. Landline and/or mobile phone number.
- 11 to 14. Municipality, province, country, and postal code.
- 15. Date of birth.
- 16. Email address.
(2) Filer
Only fill this in if the person going to the bank isn't the applicant: box 17 (the filer's NIE or DNI) and 18 (their name and surnames). Article 33 of the Reglamento General de Recaudación (General Collection Regulation) allows a third party to pay, but that third party also needs an NIE or DNI.
(3) Application the fee is being paid for
Check box 19, "Nacionalidad española por residencia" (Spanish nationality by residency). Box 20 is for the carta de naturaleza (nationality granted by royal decree) for Sephardic Jews of Spanish origin, a separate procedure.
(4) Signature
Place, date, and signature of the applicant, or of the filer if it's someone else.
(5) Payment
The amount in euros — whatever the portal tells you, €104.05 as of this guide — and the payment method: cash or a debit from your account using your account number (CCC). The collaborating bank's validation box is filled in by the bank: without its mechanical stamp or authorized signature, the form doesn't count as proof of payment.
How to pay it: at the bank or through the Agencia Tributaria's payment gateway
The law tasks the Ministry of Justice with regulating how the fee is paid ("the administration of the fee shall fall to the Ministry of Justice, which shall regulate how payment is to be made"). It did so through the Resolution of November 10, 2015 from the Dirección General de los Registros y del Notariado, which approved the form and sets out two options:
- Online, through the Agencia Tributaria's payment gateway. This is the option the Resolution itself calls "preferred." The proof of payment is whatever the AEAT (Tax Agency) issues, or your bank's receipt showing the NRC (Complete Reference Number). It also works from outside Spain.
- In person, at any bank that collaborates with the Agencia Tributaria, using the form generated on the portal. The bank hands back your copy with a "Paid" stamp or mechanical certification, and that copy is your proof of payment.
When to pay and what to attach
"In all cases, payment of the fee must take place before the application is submitted," the Resolution states. You pay first, then you file, and the proof of payment goes with the application: in the online process it's built into the procedure itself; in person, you attach the copy stamped by the bank or the AEAT's proof of payment.
The reference number is what links your payment to your file. Write it down and keep a copy of everything.
Mistakes that can cost you an application
- Paying the wrong code. 012, 052, or 006 don't work for nationality applications.
- Photocopying a form or reusing someone else's: the reference number won't match your application.
- Filing before paying. The Resolution requires payment before submission.
- Going to the bank with only a passport. In-person payment requires an NIE or DNI, whether from the applicant or whoever is paying on their behalf.
- A form without the bank's validation. Without a mechanical stamp or authorized signature, it's not proof of payment.
After you pay: tracking your file
Paying is just the first step. You can check how your file is progressing through the portal's online nationality file lookup, and we explain what each status means in our nationality file status tool.
You'll find the requirements and required documents in our guide to Spanish nationality by residency. And the rest of the official immigration forms, each with its version and pinned link, are in our immigration forms directory.
Legal basis and sources
- Ley 19/2015, de 13 de julio (Law 19/2015 of July 13), seventh final provision, section 4: creates the fee (100 euros in 2015), and defines the taxable event, the liable party, and its independence from the outcome.
- Resolution of November 10, 2015, from the Dirección General de los Registros y del Notariado: governs administration and payment of the fee, the pre-payment requirement, the online and in-person payment options, and approval of the 790-026 form.
- Ministry of Justice, nationality by residency: current amount, €104.05.
- Ministry of Justice's sede electrónica: generating the 790-026 form and checking file status.
Data verified on September 13, 2026 against the official pages linked above.