Tasas 790: how not to mix up Spanish government fees

Tasas 790: four codes and what each one is for

Modelo 790 is a self-assessment form (autoliquidación): you choose the code and item yourself, generate the document and pay. Under Orden PJC/617/2025, fees for permits and documents under Ley Orgánica 4/2000 are self-assessed [1]. The model number does not tell you what exactly you are paying for, so you first identify the action, then the authority, then the code.

The principle that “modelo 790 is not one single fee” and how to pay are covered in two articles: what modelo 790 is and how to pay the fee online. Here we look at something else: how not to mix up the code in your situation.

How much you pay: table by procedure

The amounts are taken from the annex to Orden PJC/617/2025 and, for the lines handled by the police, confirmed by the Policía table as of early October 2026. The Orden provides for an annual increase (article 1.2), so check the figure in the form on the day you pay [1][4].

Police figures from October 2026: NIE €9.84, TIE €16.08 / €19.30 / €21.87 / €12, regreso €10.72 [4]. UGE amounts are given as of 01.10.2026 and are reviewed every year: DNV fees. For the card: how much the TIE costs; for the NIE: how much the NIE costs.

Who pays and for whom

Under article 3 of the Orden, the taxpayer is the person in whose favour the permit or document is issued. The exception: for employee work permits, the employer becomes the payer [1]. If the employer is the payer, under article 3 it may not pass this amount on to the employee [1]. For family members, the fee is paid separately for each person who is getting their own permit or card; a single receipt “for everyone” will not do [1].

You can pay for another person, but the form must contain the details of the person receiving the service: NIE or other identifier, surname, file number. The Orden requires whoever fills in the form to give the payer’s details and the number of the expediente the payment relates to [1]. For some groups the law waives fees for work permits: for example, citizens of Latin American countries, Filipinos, Andorrans, people from Equatorial Guinea, Sephardic Jews, and children and grandchildren of Spaniards by origin. Whether the exemption applies to you, and for which actions exactly, has to be assessed individually [1].

When to pay: deadlines and sequence

• Online filing. The fee is paid at the moment of filing (article 2.3 of the Orden) [1]. At the UGE you pay online in advance and enter the NRC when you apply [7].
• Filing on paper or in person. The voluntary payment period is 10 working days from filing; a copy of the payment document with the NRC is sent to the authority within 15 days of payment (article 2.2 and 2.5) [1]. Hoja 8 on reagrupación says the same: the fee arises on filing and is paid within ten working days [8].
• TIE fee. You pay before the appointment and bring the receipt when you submit the EX-17 [2].
• Online processing under code 052. A payment without the “Firmar y Enviar” step is not complete: you still need to register the form and download the justificante [5].

How to check the code and amount before paying: five steps

1. Name the action. “Initial residence no lucrativa”, “TIE renewal”, “UGE application for the DNV”: as it is named on the official page [1][2][7].
2. Identify the authority. Policía, Oficina de Extranjería or UGE. The code depends on it [2][5][7].
3. Open the authority’s form. Do not use an acquaintance’s old receipt as a template: the amount and item may be different [1].
4. Check the details. Name, document number, province, chosen item, amount and payer [1][5].
5. Keep the confirmation. The receipt, NRC and justificante as PDFs in a separate folder [1][5][7].

If the payment was made incorrectly

Do not edit the receipt PDF or try to “rename” a payment. The code 012 form has the options “principal” and “complementaria”, meaning it provides for an additional self-assessment receipt when an amount has to be added to what has already been paid; for it you give the number of the main receipt and the amount paid [2]. What to do if you paid the wrong code (ask for an offset, a refund, or pay again) depends on the procedure and the authority’s decision. We have not found an answer in open sources: check with the authority where you are filing before paying again. Refund conditions if the permit is refused also depend on your case.

Common mistakes

• Paying code 012 instead of 052 or 038, or the other way round [1][2][5][7].
• Paying one fee “for the whole family” [1].
• Taking the amount from an old article online. It may have changed: the Orden provides for an annual increase [1].
• Paying under 052 online and not registering the form [5].
• Not keeping the NRC and justificante. Without them you cannot prove payment [1][5].
• Sending the copy to the authority late: 15 days after payment (on the paper route) [1].
• Treating a payment to an agency or a lawyer as the fee: these are different payments. Assistance with your case is not a government fee.
• Giving the service provider your online banking passwords: help with the form does not require this.

When you need an individual review

You need a review if your action is not in the table (change of grounds, simultaneous procedures, a minor’s procedure together with arraigo, reapplying after a refusal), the payment was made incorrectly, your employer pays the fee for you, or you are claiming an exemption. Here the answer depends on the procedure.

How we can help

The ReloVictory team in Barcelona draws up the list of payments for your procedure, generates the forms with the correct code, checks the amounts on the payment date and keeps a folder with the confirmations. The administrative side is handled by the team’s gestor. The cost of case handling is calculated individually in a quote, while government fees and translations are paid separately and appear in the quote as a separate line. The company is not responsible for how long the authorities take to respond. To book: consultation. Service page: documents and appointments with the authorities.

Frequently asked questions

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ReloVictory · Sources reviewed 02.10.2026 · Not a substitute for individual legal advice.