Tasas 790: How to avoid confusing government duties in Spain

Tasas 790: Four codes and why they

Modelo 790 is a self-assessment form (autoliquidación): you choose the code and paragraph, form the document and pay. On the order of Orden PJC/617/025, the permits and documents for Ley Orgánica 4/2000 are self-assessed. [1]The model number doesn't tell you exactly what you're paying for, so first you define the action, then the organ, then the code.

The principle of "model 790 is not one duty" and the payment procedure is dealt with in two materials: What a modelo 790 and How to Pay the Duty onlineThis is not how to confuse the code in your situation.

What amounts are paid: action table

The amounts are taken from the annex to Orden PJC/617/025 and are confirmed by the Police table at the beginning of October 2026 for lines maintained by the police. The order provides for an annual raise (art. 1.2), so check the figure in form on the day of payment [1][4].

Data on the police since October 2026: NIE 9.84 I, TIE 16.08 I / 19.30 I / 21.87 I / 12 I, Regreso 10.72 I [4]The UGE amounts are as at 01.10.2026 and are revised annually: DNV dutiesFor the card: How much TIE is, for NIE: How much is Nie.

Who Pays and Whom

The tax payer, under article 3 Orden, is the person to whom the permit or document is issued. [1]If the employer pays, he is not entitled to transfer the amount to the employee under the rules of article 3 [1]For family members, the fee is paid separately for each person who has his or her permit or card; the total receipt "for all" is not appropriate [1].

You can pay for another person, but the form must include the person who is being served: NIE or another identifier, name, file number. Orden requires the formwriter to provide the payer's data and the number of the payment. [1]For some groups, the law exempts from duties on work permits: for example, Latin American citizens, Filipinos, Andorrarians, Equatorial Guineans, Sephards, Children and grandchildren of Spanish descent, whether release is appropriate for you and by what actions, determine individually [1].

When to pay: Timelines and order

• Electronic feed. The fee is paid at the time of application (art. 2.3 Orden) [1]. UGE pays in advance online and contributes NRC="634" written down by the party. The notary checks that it is not contrary to the law, and no party can then deny what is said [7].
• The pitch is on paper or in person. Voluntary payment of 10 working days from submission; copy of the NRC payment document is sent to the authority within 15 days of payment (Article 2.2 and 2.5) [1]Hoja 8 about reagrución says the same: the tax <x € 26="IPR="4" is paid for the property in € 600 €600000000/0000000000000000 per month for the year of the year of the year of the transfer of the IPR = IPR = EM, i. e e e. AJD is a tax on the notarial document itself (Actos Jurídicos Documentados), which is paid in addition to IVA [8].
• I'm on TIE. Pay before reception and carry receipt when sending EX-17 [2].
• Electronic code 052. The payment without a step "Firmar y Enviar" is not complete: there is still a need to register the form and download the justificante [5].

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

1. Name the action. "First residence no lucrativa", "tIE extension", "UGE application on DNV": as it is named on the official page [1][2][7].
2. Identify the organ. Policy, OFICINA de Extranjería or UGE. [2][5][7].
3. Open the organ form. Don't take an old sign receipt as a template: the amount and the item may be different. [1].
4. Check the data. Name, document number, province, selected point, amount and payer [1][5].
5. Save the confirmation. Quatification, NRC and Justicante in PDF by separate folder [1][5][7].

If the payment is not made correctly

Do not change PDF receipts or try to "name" the payment. Code form 012 contains options for "principal" and "complementaria", i.e., an additional self-assessed receipt when an amount has to be added to the amount already paid; it is indicated by the number of the principal and paid amount. [2]What if the wrong code is paid: ask for a bill, refund or repayment depends on the procedure and decision of the agency. We have not found a response in the public domain: specify from the authority to which the application is submitted before the payment is repeated. The conditions for the return if the permit is refused are also dependent on your case.

Typical Errors

• Pays code 012 instead of 052 or 038, or vice versa [1][2][5][7].
• Pay one "family" duty [1].
• Taking the amount from an old article on the Internet, it could change: the order implies an annual increase. [1].
• Payed on 052 online and no form recorded [5].
• They don't keep NRC and justifacte. [1][5].
• Late with copy for organ: 15 days after payment (paper route) [1].
• They accept payment for a fee to an agency or a lawyer: it's different payments.
• Bank passwords are passed on to the agent: assistance with the form does not require it.

When Individual Review Is Needed

A review is needed if your action is not on the table (change of grounds, simultaneous procedures, procedure of the minor with arraigo, re-offender after refusal), the payment is incorrect, the employer pays the fee for you, or you claim release. Here the answer depends on the procedure.

What can we help you with?

The NEXO team in Barcelona compiles a list of payments according to your procedure, forms the correct code, checks the amounts at the date of payment and maintains the confirmation folder. The administrative part is the team's hestor. The cost of maintenance is considered individually on the basis of the estimates, and the government fees and transfers are paid separately and are in the budget form in a separate line. The company is not responsible for the timing of the responses. ConsultationIII. Service page: Documents and records of the agencies.

Frequent issues

Related materials

The source is viewed on 02.10.2026 · NEXO · Drafting Draft · Sources do not replace individual legal advice.