Foral Treasury seizes CAP subsidies from Navarrese debtors

The Navarra Foral Treasury, through its Collection body, has published in the Official Gazette of Navarra number 173, dated September 2, 2026, a wide set of notification edicts for seizures processed via the enforcement procedure (vía de apremio). Among the types of notification is the seizure diligence of CAP subsidies, which allows for the withholding of Common Agricultural Policy aid to collect outstanding tax debts, a measure of direct interest to farmers and livestock breeders of the Foral Community.

The edicts are issued when personal notification, as provided for in Article 99.2 of the Foral Law 13/2000, of December 14, General Tax Law, proves impossible, and are published in accordance with Article 99.4 of the same regulation. The act being notified is the administrative enforcement procedure, regulated in Article 113.2 of the Foral Decree 177/2001, of July 2, Collection Regulations of the Foral Community of Navarra.

What is seized and how it is notified

The notification types (TN) column lists the different diligences that the foral collection office may issue to collect debts during the executive period. Along with the seizure of CAP subsidies, other measures regarding the debtor’s assets and rights are listed:

CC: seizure diligence of bank accounts.
SM: seizure diligence of salaries and wages.
DF: seizure diligence of tax refunds or credits recognized by the Government of Navarra.
CA: seizure diligence of credits.
PE: seizure order.
PA: seizure diligence of CAP subsidies.
RB: requirement of assets and rights.
RP: payment requirement to heirs.

Appearance period and appeals

Interested parties must appear personally or be duly represented within fifteen calendar days from the day following the publication of the edict, from nine in the morning to two in the afternoon, Monday to Friday, at the management office located at Íñigo Arista street, number 16 ground floor, Pamplona. Once this period has elapsed without appearance, they will be considered notified of the corresponding acts for all purposes.

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

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

The edicts are signed by the executive collectors Miguel Chivite Cabezuelo, in Peralta, and Jesús Rosón Lete, in Tudela, both dated August 20, 2026.

Relevance for the agricultural sector

The publication of these proceedings constitutes a direct notice to the holders of agricultural and livestock holdings with tax debts in the executive period: their Common Agricultural Policy grants may be withheld by the Hacienda Foral to settle outstanding amounts. For Navarrese farmers and livestock breeders, knowing the appearance deadline and the means of appeal is essential to prevent the lack of personal notification from aggravating their situation in the enforcement procedure.

Source: Official Gazette of Navarra, number 173, September 2, 2026, section I, page 31291 et seq. (official reference: BON-2026-173).