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. Quick reference table: every Form 790 code at a glance
If you only need to identify which 790 fee applies to you, this table answers it in ten seconds. Amounts are shown as indicative ranges because they are updated every year in the State Budget Act.
| Code | Authority | Procedure covered | Indicative amount |
|---|---|---|---|
| 790-012 | National Police | TIE card, return authorisation, invitation letter | €11 – €80 |
| 790-026 | Ministry of Justice | Nationality by residence, CCSE, DELE A2 | €85 – €130 |
| 790-052 | Immigration Offices | Assessment of the residence application | €10 – €25 |
| 790-062 | Immigration Offices | Residence and work authorisation | €40 – €220 |
| 790-065 | Guardia Civil | Firearms licences (A to F) | €25 – €130 |
| 790-066 | Coastal Authorities | Boundary reports, coastal concessions | Varies by report |
| 790-079 | Ministry of Education | Degree homologation and recognition | €60 – €175 |
| 790-050 | Ministry of Agriculture | Agri-food border control | Varies by consignment |
Fee 790-012 or fee 790-052? The most common confusion
They are two separate payments within the same procedure, and they are not alternatives:
- Fee 790-052 pays for the Immigration Office to assess and decide your file. It is paid when you submit the application.
- Fee 790-012 pays for the physical production and issuance of the card. It is paid after a favourable decision, before fingerprinting at the police station.
Applicants who pay only one of the two receive a request to remedy the file or are refused their fingerprinting appointment.