An application for Spanish nationality by residence is subject to form 790 code 026. The fee must be paid before the application is sent and is charged for starting the procedure, regardless of its outcome.
Reviewed on 27 August 2026. The officially published amount is €104.05, but the Ministry states that it may be revised. Always confirm the amount on the official page before paying. This guide organises the process and is not individual legal advice.
1. Obtain a new form
Download the model from the Ministry of Justice electronic office. Each form has a unique receipt number: do not photocopy, reuse or share it between applications.
Select “Nacionalidad española por residencia” and make sure the applicant’s name and identity document match the application. If another person files or pays, complete their details where required.
2. Use an official payment channel
- Online payment: the rules provide for payment through the Spanish Tax Agency gateway. Keep the generated proof, which must show the NRC reference.
- In-person payment in Spain: take the completed 790-026 to a financial institution that collaborates with the Tax Agency. The bank must mechanically validate or sign the “Ejemplar para la Administración”.
Payment in Spain through these channels requires a NIE or DNI. A different person may pay if they have a NIE or DNI; this does not change who owns the nationality application.
3. Check the proof before filing
Make sure the payment can be linked unambiguously to the application:
- model and code 790-026;
- a readable, unique receipt number;
- the correct applicant identity;
- the full current amount;
- NRC on electronic proof, or bank validation on the administration copy;
- visible payment date and institution.
Keep the original PDF or scan every relevant section clearly. Give the file a clear name and keep a second copy away from the device used to file.
4. Attach the correct evidence
In the online application, attach the proof for that applicant and that application. A generic bank receipt is not a substitute for the validated model or electronic proof that identifies the fee payment.
The official sources consulted do not publish a specific expiry period for the receipt. Even so, avoid paying too early: recheck the amount, form and personal details when the file is ready to submit.
If payment fails, is duplicated or is wrong
Do not automatically pay again. First check whether an NRC or bank validation was generated. The Ministry provides a specific refund procedure for an incorrectly or unduly paid fee 026. The payer must request the refund, personally or through a representative, and provide evidence of payment and the reason.
Practical differences
This is a national fee and does not vary by autonomous community. A bank branch’s support, hours or online-banking service may vary, but these operational differences do not replace the official proof requirements.
Ready when
- You used a new, unique form 790-026.
- You confirmed the current amount with the Ministry.
- Payment was completed before filing.
- The NRC or bank validation is visible.
- The details link the payment to the applicant.
- The proof is attached and saved with the application copy.
Next step
Return to the online filing checklist and review identification, documents, signature and registration proof before submitting.