Treasury summons heirs of two unclaimed estates in Navarra

The Navarra Foral Treasury has published in the Official Gazette of Navarra number 184, dated September 16, 2026, two notification edicts addressed to the potential heirs of two vacant estates with pending tax debts. Interested parties have a period of one month, counting from the day following publication, to appear and prove their right to the inheritance.

The announcements, signed by the director of the Collection Service, Javier Ezpeleta Iráizoz, are included in section 6.1 of the gazette’s notification edicts and are published because it has proven impossible to contact the representatives of the estates, as they are unknown, no will exists, or those designated in it have renounced.

Two cited estates

The two communications correspond to deceased persons who passed away in 2025 and have tax procedures pending notification:

• Adriana Maria Zarranz Marcilla (NIF 18194803-D), deceased on October 22, 2025, in Pamplona/Iruña, where she had her last residence. Act being notified: deferment. Vacant estate communication 121/2025/100532 (reference F2612052).
• Alicia Remedios, de Miguel, Nieto (NIF 44618524-L), deceased on October 1, 2025, in Lumbier, where she had her last residence. Act being notified: enforcement order. Vacant estate communication 141/2026/19146 (reference F2612077).

How and where to appear

Interested parties must appear personally or be duly represented at Carlos III Avenue, number 4 (entrance via Cortes de Navarra street), level 6, within one month from the day following the publication of the edict, to be notified of the last pending procedure as of the date of the deceased’s death and to prove their right to the inheritance.

The legal basis is article 36.4 of the Foral Law 13/2000, General Tax Law. If they do not appear within the deadline, they will be considered notified for all purposes from the day following the expiration of the period, both regarding the pending procedure and subsequent actions of the enforcement process, while maintaining their right to appear at any other time.

Available appeals

Within the month following the day on which the notification is deemed to have been made, interested parties may file:

• An optional appeal for reversal before the body that issued the act.
• An economic-administrative claim before the Economic Administrative Tribunal of Navarra.

The resolution for the disposal of seized assets will be notified, if applicable, in accordance with article 99 of the General Foral Tax Law.

Relevance for readers

These edicts directly affect any person who may have a right to these inheritances, as failure to appear within one month implies that the notification will be deemed served and the enforcement procedure will continue its course. Those who consider themselves heirs must go to the offices of the Hacienda Foral de Navarra in Pamplona to prove their status and avoid the loss of deadlines and rights.

Source: Official Gazette of Navarra, number 184, September 16, 2026, section 6.1 Notification Edicts, pages 33494-33495 (official references: F2612052 and F2612077).