The Foral Treasury summons debtors for sanctions via the enforcement procedure

Hacienda Foral de Navarra has published in the Boletín Oficial de Navarra number 173, dated September 2, 2026, a series of notification edicts by appearance addressed to taxpayers with debts in the enforcement process. Among the notified acts are enforcement orders and final tax sanctions, evidencing the forced collection of fines and penalties not settled during the voluntary period.

The publication is framed within the “Other announcements” section (6.1. Notification edicts) and is supported by articles 99.2 and 99.4 of the Foral Law 13/2000, of December 14, General Tax Law, as personal notification proved impossible for reasons not attributable to the Administration. The general edict is signed by the managing director of the autonomous body of Hacienda Foral Navarra, Óscar Martínez de Bujanda Estenoz.

Enforcement orders and sanctions

The list of debtors includes enforcement orders with references such as A554000/00002/2026 or A533000/00001/2026, as well as sanction proceedings processed by the Tax Management body, including:

• Sanctions 34/2026/000200344 (interested party 05893096-J)
• Sanctions 34/2026/000001904 (interested party 15830821-J)
• Sanctions 34/2026/000200425 (interested party 78753563-E)
• Sanctions 34/2026/000001922 (interested party 72691982-E)
• Sanctions 34/2026/000001777 (interested party 78486801-Z)

In the lists of debtors by concept, pending amounts appear such as €1,201.20 for sanctions (NIF 72679610R), €187.50 for sanctions (NIF 73110164H), as well as fines of €43.50, €79.50, €247.50, and €248.00, corresponding to the 2025 and 2026 fiscal years.

Deadline and place of appearance

Those obligated to pay and their representatives have fifteen calendar days from the day following publication to appear, Monday to Friday between 9:00 and 14:00, at the management office at Íñigo Arista street, number 16 ground floor, Pamplona. Once the deadline has passed without appearance, the notification shall be deemed produced for all legal purposes on the day following the expiration.

The edicts are signed by the executive collectors Angel Soria Blazquez, Francisco Javier Burgui Calahorra, Ana Hernández López de Murillas, Jorge Zardoya Lázaro, Eguzkiñe Aiesa Andres, and Maitena Alustiza Elorza, dated August 18 to 20, 2026.

Appeals and suspension of enforcement

The following appeals may be filed against the acts, on an optional basis:

• Appeal for reversal (recurso de reposición) before the same body, within one month
• Administrative appeal (recurso de alzada) before the Administrative Tribunal of Navarra, within the following month
• Contentious-administrative appeal before the Contentious-Administrative Court, within two months

The enforcement procedure, even if an appeal is filed, shall only be suspended under the terms and conditions of Article 166 of the Collection Regulations of the Chartered Community of Navarra.

The publication serves as a direct notice to the sanctioned taxpayers who have not made payment during the voluntary period: the failure to appear activates notification by edict and allows the Administration to proceed with seizure proceedings. For those affected, knowing the procedure reference and appearing within the deadline is key to exercising their rights of defense before the debt is executed.

Source: Official Gazette of Navarra, number 173, September 2, 2026, section 6.1 Notification Edicts (official reference: BON-2026-173).