Form 790 (Modelo 790): Complete Guide to Spanish Administrative Fees (codes 012, 026, 052, 062, 065, 066, 079 and 050)
Form 790 is the official document to self-assess and pay Spanish State administrative fees. We explain what it is, what each code is used for (immigration, nationality, homologation, firearms, coastline), how to pay it online and its accrual date. Practical 2026 guide for expats and non-residents.
1. What is Form 790 (Modelo 790)?
Form 790 is the official document used by the Spanish State to allow citizens and foreigners to self-assess and pay administrative fees tied to a specific procedure. It is not a tax return: it is the proof of payment required for the competent authority to admit and process your application.
Without a duly paid Form 790 receipt, everyday procedures such as TIE renewal, an application for Spanish nationality, the homologation of a foreign degree, or a firearms licence are inadmissible or archived.
At [Bufete Padilla](https://bufetepadillatorrevieja.com/en/contact) we handle these procedures daily for international clients on the Costa Blanca since 1976.
2. Form 790 codes: which one applies to you
Form 790 is divided into numeric codes depending on the managing body and the procedure. The most relevant in 2026 are:
2.1 Form 790 — Code 012 (National Police)
Managed by the General Directorate of the Police. Payable for:
- Issue and renewal of the Foreigner Identity Card (TIE).
- Return authorisations to travel while renewing residency.
- Letters of invitation for non-EU visitors.
The most common code among resident expats. Paid after the favourable resolution, at the police station appointment for fingerprinting.
2.2 Form 790 — Code 026 (Ministry of Justice)
Used for: