The Foral Treasury seizes properties from a debtor and a co-owner in Navarra

The Navarra Foral Treasury, through the Executive Collection Section, has published in the Official Gazette of Navarra number 168, dated August 26, 2026, the notification of seizure proceedings for real estate against a debtor and a co-owner. Interested parties have a period of fifteen calendar days to appear and acknowledge notification, after which they will be considered notified of the subsequent actions of the enforcement procedure.

The edict, signed on August 21, 2026, by the head of the Executive Collection Section, Sonia Ruiz Millán, 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 recorded in the file.

Appearance and Deadline

Taxpayers must appear, personally or duly represented, at the offices of the Executive Collection Section, located at avenida Carlos III, number 4, level 6, in Pamplona, within fifteen calendar days starting from the day following the publication of the edict.

• If they do not appear within the deadline, they will be considered notified of the acts for all purposes from the day following the expiration.
• They are warned that subsequent proceedings of the enforcement procedure will be understood as notified without the need for a new summons.
• The resolution for the disposal of the seized assets will be notified, if applicable, in accordance with article 99 of the Foral General Tax Law.

Summoned Parties

The edict summons two interested parties, one as a debtor and another as a co-owner, with their respective files:

• DNI E71537880, file 169/2026/3221, summoned as debtor.
• DNI 30633778D, file 105/2026/102341, summoned as co-owner.

The real estate seizure proceeding is processed in accordance with article 113.2 of the Foral Decree 177/2001, of July 2, Collection Regulations of the Foral Community of Navarra.

Available Appeals

Within the month following the day on which the notification is deemed to have been made, interested parties may file an optional appeal for reversal before the body that issued the act, or an economic-administrative claim before the Foral Economic-Administrative Court of Navarra. The right to appear in the enforcement procedure is maintained at any subsequent time.

The publication of this edict in the Official Gazette of Navarra ensures that those affected can become aware of the existence of the procedure and exercise their rights before the seized assets can be disposed of, thus avoiding the loss of their properties due to failure to appear.

Source: Official Gazette of Navarra, number 168, August 26, 2026, section 6.1 Notification Edicts, pág. 30546-30547 (official reference: F2611454).