The Foral Treasury summons heirs of four vacant inheritances in Navarra

The Navarra Foral Treasury has published in the Official Gazette of Navarra number 163, dated August 19, 2026, four notification edicts regarding vacant estates. The edicts summon potential heirs of four persons deceased in Peralta, Cintruénigo, Pamplona, and Buñuel to appear within one month, otherwise they will be considered notified in the enforcement proceedings.

The edicts are issued under article 36.4 of the Foral Law 13/2000, of December 14, General Tax Law, after it proved impossible to locate the representatives of each estate due to the absence of a will or the renunciation of those designated therein. The publication is carried out both in the official gazette and on the notice boards of the local entities corresponding to the last domicile and the place of death of each decedent. The documents are signed by the director of the Collection Service, Javier Ezpeleta Iráizoz.

The cited vacant estates

The four edicts correspond to the following estates:

• Margarita Castillo Villafranca (NIF 15616696-H), deceased on October 4, 2016, in Peralta, where she had her last domicile. Communication 169/2026/3575.
• Miguel Ángel León Aguerri (NIF 15741209-D), deceased on September 3, 2015, in Cintruénigo. Communication 169/2026/3601.
• Alberto Pascal Ecay (NIF 015804277-B), deceased on May 1, 2022, in Pamplona/Iruña. Communication 141/2026/19004.
• Juan Cruz Sayas Litago (NIF 15734440-W), deceased on July 29, 2022, in Tudela, with last domicile in Buñuel. Communication 141/2026/19003.

Deadline and form of appearance

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

The acts being notified vary according to the file and include the notification of the award act, the transfer of the disposal agreement via auction, and the enforcement orders.

Consequences of failure to appear

If the interested parties do not appear within the specified period, they will be considered notified, for all purposes, from the day following the expiration of the deadline, both of the last pending procedure and of the subsequent actions and proceedings of the enforcement process. However, the resolution for the disposal of seized assets will be notified in accordance with article 99 of the General Foral Tax Law.

Within the month following the notification, interested parties may file an optional appeal for reversal before the body that issued the act or an economic-administrative claim before the Economic Administrative Tribunal of Navarra.

Relevance

These edicts affect those who may have succession rights to assets of deceased persons without known heirs, within the context of enforcement proceedings by the Foral Treasury. Appearing within the deadline is essential to avoid losing the possibility of intervening in the procedure and to exercise the corresponding appeals.

Source: Official Gazette of Navarra, number 163, August 19, 2026, section 6.1 Notification Edicts, page 30024 (official references: F2610982, F2611029, F2611086, F2611087).