Tasa 790 código 026 for Spanish nationality: amount, how to fill it in and how to pay

The fee for Spanish nationality by residence is paid with form 790, code 026 ("modelo 790 código 026"). The Ministerio de Justicia (Ministry of Justice) states that the current amount is 104.05 euros. You pay it before you file the application, at a collaborating bank or online, and you attach the receipt to your file.

What is the 790 026 fee and how much is it in 2026?

It is the fee the Ministerio de Justicia charges to process an application for nationality by residence. Ley 19/2015 (Law 19/2015) created it with an initial amount of 100 euros. Today the Ministry states 104.05 euros (checked on 25 October 2026). The figure can change with the Leyes de Presupuestos Generales del Estado (State Budget laws), so check it on the Ministry's website on the day you pay.

The same form 790 026 is also used for "carta de naturaleza" (nationality by letter of naturalisation) for Sephardic Jews. On the form you choose which of the two you are paying for.

The fee does not include the price of the CCSE and DELE exams, which you pay separately to the Instituto Cervantes. If you still need the exam, see how the CCSE works and the 2026 and 2027 dates.

Who has to pay it?

The law says the fee is paid by the person concerned, that is, the person applying for nationality. A representative can pay it, but the payment is always made in the applicant's name. Each form has a receipt number ("número de justificante") that is valid for one applicant only.

• One fee per person. If you and your partner both apply, each of you pays your own fee.
• Minors. The law has no exemption from the fee. A minor's application has its own fee, in the minor's name, paid by their legal representative.
• NIE or DNI. The Ministry only accepts payment in Spain from people who have an NIE (foreigner identity number) or DNI (Spanish ID card). For nationality by residence the document box holds the applicant's NIE.

Where do I get form 790 026?

On the Ministry of Justice online portal ("sede electrónica"):

1. Go to sede.mjusticia.gob.es, section "Nacionalidad española".
2. Click "Tramitación On-line sin Certificado Digital" (online without a digital certificate), under "Descarga del formulario 790 026".
3. Click "Descargar Formulario 790". A PDF opens with three copies: "Ejemplar para la Administración" (copy for the authorities), "Ejemplar para el interesado" (copy for you) and "Ejemplar para la entidad bancaria" (copy for the bank).

Each download comes with a new receipt number starting with 790 026. Do not photocopy the form or reuse it for another person.

How do I fill in each box?

You can fill in the PDF on a computer or by hand. By hand, write in capital letters and check that it is readable on all three copies.

Section	Boxes	What to write
Devengo (accrual)	Ejercicio	The year you pay, for example 2026.
Solicitante / Sujeto pasivo (1) (applicant)	1	Tick NIE and write your NIE number. It is mandatory for residence.
	2 to 4	First surname, second surname and first name of the applicant, as on your document.
	5 to 14	Address: street, number, staircase, floor, door, phone, town, province, country and postcode.
	15 and 16	Date of birth and email.
Declarante (2) (person filing)	17 and 18	Only if someone else files the form: their NIE or DNI and their name. If it is you, leave it blank.
Solicitud (3) (application)	19	Mark "Nacionalidad española por residencia" with an X. Box 20 is for Sephardic Jews.
Firma (4) (signature)	Place and date	Place and date. The applicant or the person filing signs.
Ingreso (5) (payment)	Importe	The current amount, today 104.05. Tick "en efectivo" (cash) or "adeudo en cuenta" (debit from account). If you choose debit, write your account number.

For a minor's application, section 1 holds the minor's details. The parent or guardian who pays goes in boxes 17 and 18 as the person filing.

How do I pay the fee?

The official instructions on the form give three ways to pay:

• At a bank. Take the three copies to a bank that collaborates with the Agencia Tributaria (tax agency) and pay in cash or from your account. The list of banks is on agenciatributaria.es, under "Ayuda", "Pago de impuestos", "Listado de entidades colaboradoras". The bank keeps its copy and returns the other two stamped or with a printed validation.
• Online, through the Agencia Tributaria payment gateway. You use the payment form on the Agencia Tributaria online portal, with electronic identification. The receipt carries an NRC ("Número de Referencia Completo", full reference number).
• Through your bank's online banking. If your bank is a collaborating bank and you have an electronic signature to use it, you can pay from its website or app. Keep the receipt with the NRC.

The official instructions do not mention paying by card. If your bank offers it in its online banking, check that the receipt carries the NRC.

From abroad, the Resolución de 10 de noviembre de 2015 (Resolution of 10 November 2015) allows payment at a branch of a collaborating Spanish bank or by transfer to a Ministry account. Ask the Ministerio de Justicia for the current details first, because its website says it only accepts payment in Spain.

Which receipt do I keep and which do I attach?

Pay before you send the application. The receipt is filed together with it.

• If you paid at a bank. Attach the "Ejemplar para la Administración" with the bank's stamp or printed validation. Without that validation the document is not valid. Keep the "Ejemplar para el interesado" yourself.
• If you paid online. Attach the receipt with the NRC and the "Ejemplar para la Administración" of form 790 026.

If you apply through the online portal, scan the receipt and upload it with the other documents. Keep the paper original until the process is over. The full list of documents is in which documents do I need.

Do I get the fee back if my application is refused?

No. Ley 19/2015 says the fee is paid "con independencia del resultado del procedimiento" (regardless of the outcome of the procedure). If your nationality is refused, or your file is closed, you do not get the money back. To apply again you will have to pay a new fee.

Ley 8/1989 on fees (Law 8/1989) does allow a refund when the thing you paid for never happens. For this fee, that thing is filing the application. That is why the Ministry has a "solicitud de devolución de ingresos indebidos" form (request for refund of undue payments) for fee 026. It covers payments that were not owed, for example:

• you paid twice,
• you paid more than the amount due,
• you paid and in the end did not file the application.

On that form you give the date, amount and bank of the payment, explain the reason and attach the receipt. If you never filed the application, the form asks for the original "Ejemplar para la Administración". It goes to the Subdirección General de Nacionalidad y Estado Civil (the Ministry's nationality department).

The Ministry does not publish any refund case for withdrawing an application you already filed. Do not count on getting the fee back if you withdraw.

Common mistakes

• Photocopying the form or using the same receipt number for two people.
• Ticking box 20 (Sephardic Jews) instead of box 19 (residence).
• Writing your passport in box 1 instead of your NIE.
• Putting the parent's details as the applicant on a minor's fee.
• Paying an old amount. Check the figure on the Ministry's website before you go to the bank.
• Attaching the form without the bank's stamp or validation, or without the NRC if you paid online.
• Forgetting to sign the form.
• Confusing this fee with the Instituto Cervantes exam fees.

How does it fit with the online application?

You apply online on the Ministry of Justice portal with a digital certificate or Cl@ve (the government's electronic login) and AutoFirma (its signing program). You have two months from creating the application to complete, sign and send it. If you do not send it, it is deleted. Pay the fee before you send it and have the scanned receipt ready when you start. The other steps are in the guide to nationality by residence requirements.

Frequently asked questions

How much is the nationality fee in 2026?

The Ministerio de Justicia states 104.05 euros. The amount can change with the State Budget, so check it before you pay.

Do minors pay the 790 026 fee?

Yes. The law has no exemptions. Each application has its own fee in the applicant's name, including a minor's.

Can I use the same form for my partner?

No. Each form has a receipt number that is unique to one applicant. Download a new one for each person.

Do I get the fee back if my nationality is refused?

No. The fee is paid regardless of the outcome. Only an undue payment is refunded, such as a double payment or a fee paid for an application you never filed.

Can I pay the fee on Nacionaliza?

No. Nacionaliza is not an official site and does not collect fees. You pay the fee only at a collaborating bank or through the payment channels of the Agencia Tributaria and your bank.