The Foral Treasury summons debtors and heirs via enforcement edicts

The Navarra Foral Treasury and dozens of city councils of the Foral Community have published in the Official Gazette of Navarra number 178, dated September 9, 2026, an extensive block of tax notification edicts summoning debtors and heirs to appear at the offices in Pamplona. Those who do not appear within the specified period will be considered notified of the enforcement acts, seizures, and requirements for all legal purposes.

The block, included in section 6.1 “Notification Edicts” starting on page 31968, is issued under articles 99.2 and 99.4 of the Foral Law 13/2000, of December 14, General Tax Law, as personal notification proved impossible due to circumstances detailed in each file.

Summons for Appearance by the Foral Treasury

The general edict from the Navarra Foral Treasury, signed on August 25, 2026, by the director of the Collection Service, Javier Ezpeleta Iraizoz, summons the interested parties to appear personally or duly represented within fifteen calendar days at the Taxpayer Assistance Section, calle Esquíroz, 16, in Pamplona. Once the period has elapsed without appearance, they will be considered notified as of the day following the expiration date.

The notified acts correspond mostly to collection, with compensation vouchers and proposed compensations, and affect dozens of taxpayers identified by their NIF as debtors. The relevant appeals may be filed against these acts within the month following the notification.

Requirements for Vacant Inheritances

The Foral Treasury also publishes communications regarding vacant inheritances, signed between August 31 and September 3, 2026, for cases where there is no will or the designated heirs have renounced. Interested parties must appear within one month at avenida Carlos III, number 4 (entrance via calle Cortes de Navarra), level 6, in Pamplona, proving their right to the inheritance.

Among the cited inheritances are:

• Vallejo Castro, Ángel Samuel (NIF X3158196C), deceased in Pamplona, for a bank account seizure warrant (files 169/2026/3894, 3895, and 3896).
• Ángel Martínez Martínez (NIF 15746965-S), deceased in Aranguren, for the transfer of the disposal agreement via auction (file 2026/3891).
• Benito Blázquez, Máxima Sagrario (NIF 013188544-E), deceased in Cortes, for an enforcement order (files 141/2026/20689 and 141/2025/9145).
• Díaz Ruiz, Carmina (NIF 15626009-Q), deceased in Altsasu, for a communication of adjudication, settlement of debts, and requirement for the removal of furniture (file 169/2026/3985).

Edicts from City Councils and Local Entities

Numerous city councils —including Abáigar, Aberin, Ablitas, Aibar, and Allo— are publishing notifications of executive procedure acts, with a summons within fifteen calendar days at the management office located at calle Íñigo Arista, 16 bajo, Pamplona. The signing executive collectors include Alvaro Pérez de Aransolo Fernández and Alberto Echeverría Armendáriz.

The types of notification are identified by codes:

• CC: bank account seizure diligence.
• SM: wages and salaries seizure diligence.
• DF: seizure of tax refunds or credits recognized by the Government of Navarra.
• PA: CAP subsidy seizure diligence.
• RA and RP: requirement for acceptance of inheritance and payment request to heirs.

Executive collection edicts from entities such as the Comunidad de Regantes III del Canal de Bardenas are also included, with enforcement orders for outstanding assessments.

Relevance for taxpayers

The mass publication of edicts directly affects the summoned taxpayers and the heirs of vacant estates, who must appear at the Pamplona offices within the deadlines of fifteen days or one month to prevent being deemed notified of the enforcement acts and seizures. Failure to appear not only validates the notifications but maintains the right to appear in the procedure at any time, although the resolution for the disposal of seized assets will be notified in accordance with Article 99 of the General Foral Tax Law.

Source: Official Gazette of Navarra, number 178, September 9, 2026, section 6.1 “Notification Edicts,” p. 31968 et seq. (official reference: BON-2026-178).