Hacienda Foral opens the way to foreclose on a partner's mortgage

The Regional Treasury of Navarra has published a payment demand prior to mortgage foreclosure against the partner of a holding company, issued within an administrative enforcement procedure. The announcement appears in the Official Gazette of Navarra number 189, dated September 23, 2026, in section 6.1 of notification edicts, with the official reference F2612397. The edict was signed in Pamplona on September 15, 2026, by the head of the Executive Collection Section, Sonia Ruiz Millán.

A demand within the enforcement procedure

The notified act is a payment demand prior to mortgage foreclosure, supported by article 100.3 of the Collection Regulations of the Chartered Community of Navarra. This is an intermediate step in the enforcement procedure: before executing the mortgage guarantee, the tax Administration requires the obligated party to pay the debt.

The publication of the edict is a response to the impossibility of carrying out the personal notification provided for in article 99.2 of Foral Law 13/2000, of December 14, General Tax Law. Therefore, and in accordance with article 99.4 of the same regulation, the Regional Treasury resorts to the public announcement in the official gazette.

Case file and interested party data

The edict identifies the affected party with the following data:

• NIF/CIF: 14871424S
• Case File: 169/2026/2772
• Capacity in which they are cited: partner of the holding company
• Act: administrative enforcement procedure. Payment demand prior to mortgage foreclosure

The status as a partner of the holding company places the demand within the scope of liability derived from the ownership of mortgaged assets, meaning that non-payment may lead to seizure and subsequent auction.

Appearance within fifteen calendar days

The interested party must appear personally or be duly represented within a period of fifteen calendar days, counted from the day following the publication of the edict. The place of appearance is the offices of the Executive Collection Section in Pamplona, at Carlos III Street number 4 (entrance via Cortes de Navarra Street), level 6.

Once this period has elapsed without appearance, the obligated party shall be considered notified of the corresponding acts for all purposes from the day following the expiration. The Regional Treasury further warns that, once notification of any step of the procedure has been understood, subsequent actions shall be deemed notified, without prejudice to the right to appear at any other time. The resolution for the disposal of seized assets will be notified, if applicable, in accordance with article 99 of the foral law.

Appeals and gazette context

An optional appeal for reversal may be filed against the act before the body that issued it, or an economic-administrative claim may be filed before the Foral Economic-Administrative Tribunal of Navarra, within the month following notification.

The same issue of the bulletin contains a hundred edicts of notifications of acts of the executive procedure issued by executive collectors from municipalities such as Abáigar, Ablitas, Aibar, Altsasu/Alsasua, and Ancín, including seizure proceedings for bank accounts, salaries, tax refunds, and requests for assets and rights. In the same section, another edict from the Foral Treasury is published, with reference F2612087, addressed to dozens of taxpayers regarding requests for deferment.

Impact for debtors

The announcement anticipates a possible seizure and auction of mortgaged assets if the payment request is not met. For debtors with encumbered assets, the period of fifteen calendar days to appear and the month to appeal are the two time milestones that mark the defense of their position before the Foral Treasury.

Source: Official Gazette of Navarra, number 189, of September 23, 2026, section 6.1 Notification Edicts, page 34014 (official reference: F2612397).