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Boletín Oficial de Navarra · 28 Oct 2026 · 5 vistas

Barañáin Treasury seizes a property from a holder of a right of use

Por FactBox Admin

Hacienda de Barañáin embarga un inmueble a un titular de derecho de uso

The executive collection office of the Barañáin City Council has notified by edict a seizure warrant for real estate assets to a holder of a right of use who could not be located. The announcement is published in the Official Gazette of Navarra number 215, dated October 28, 2026, page 38173, within the notification edicts section, with reference E266000/00020/2026 and publication number L2613500. The act is signed by the executive collector David Daroca in Barañáin on October 15, 2026.

Appearance within fifteen calendar days

The edict is based on article 99.4 of the Foral Law 13/2000, of December 14, General Tax Law, after the notification provided for in section 99.2 proved impossible due to circumstances contained in the file. The interested party must appear, personally or duly represented, within fifteen calendar days starting from the day following the publication; based on the date of the gazette, the deadline would end on November 12, 2026.

Appearances are handled from nine in the morning to two in the afternoon, Monday to Friday, at the management office located at Íñigo Arista Street, number 16 ground floor, in Pamplona. If the deadline expires without the party appearing, the interested party shall be considered notified for all purposes from the day following the expiration.

File data

The announcement identifies the affected party with the following data:

  • NIF/CIF: 10814740W.
  • Warrant number: 352026.
  • Status in which they are summoned: owner of the right of use.
  • Notified act: administrative enforcement procedure, seizure warrant for real estate assets.
  • File reference: E266000/00020/2026.

The edict does not include the name of the interested party, who appears unidentified in the list of summoned persons. The warrant is issued under article 113.2 of the Foral Decree 177/2001, of July 2, Collection Regulations of the Foral Community of Navarra.

Warnings and appeals

The text warns that, once the notification of any of the steps of the enforcement procedure has been understood, subsequent actions and proceedings will be considered notified, without prejudice to the obligor’s right to appear at any other time. The resolution for the disposal of the seized assets will be notified, if applicable, in accordance with article 99 of the General Foral Tax Law.

Three optional routes are available against the act:

  • Appeal for reversal before the same body that issued the act, within one month from the day following the notification.
  • Administrative appeal before the Administrative Tribunal of Navarra, within the following month.
  • Contentious-administrative appeal before the Contentious-Administrative Court, within a period of two months.

Impact for the affected party

The holder of the right of use faces the loss of the property if they fail to appear: the seizure opens the way to the forced sale of the asset to cover the pressed debt. The edict is the only valid form of notification when the attempts provided for in the regional law (ley foral) fail, such that the publication in the Official Gazette of Navarra replaces personal communication and activates the calculation of all deadlines.


Source: Official Gazette of Navarra, no. 215, October 28, 2026, section 6.1 Notification Edicts, page 38173 (official reference: L2613500 / E266000/00020/2026).