The adoption of electronic banking in Spain is lower compared to other countries. This study analyzes the barriers that prevent its adoption, with the conceptual framework of the theory of resistance to innovation. In addition, it analyzes the moderating effect of gender on these barriers. Using structural equations, through PLS and multi-group analysis, the results confirm consumer resistance to electronic banking adoption by functional barriers. It highlights the importance of the value barrier, being this aspect of particular relevance for men, while women are more affected by the complexity in the use of electronic banking. These results have implications for management in overcoming non-adopters' resistance to the innovation.

Key words: electronic banking, resistance to innovation, barriers.
JEL classification: L81, M31, O32, O33.