Hacienda Foral notifies hundreds of payment demands and seizures to debtors in Navarra

The Navarra Foral Treasury has published in the Official Gazette of Navarra number 205, dated October 14, 2026, two massive executive collection edicts: one containing payment orders (providencias de apremio) against debtors throughout the community and another containing seizure orders for bank accounts, salaries, and credits. The announcements, issued by the Collection Service, occupy pages 36066 to 36203 of the gazette and are published because personal notification to the interested parties was not possible.

The edicts are based on articles 99.2 and 99.4 of Foral Law 13/2000, of December 14, General Tax Law, which enables notification by appearance when personal notification is impossible. The first, with reference F2612833, reproduces the payment order issued under article 117.3 of the same regulation and was signed in Pamplona on September 28, 2026, by the director of the Collection Service, Javier Ezpeleta Iraizoz.

The second edict, reference F2612941, is a notification edict signed on October 1, 2026, by the head of the Executive Collection Section, Sonia Ruiz Millán, signing on behalf of the director of the Collection Service. It lists seizure orders already agreed upon against debtors throughout Navarra, ranging from bank accounts and payrolls to credits against third parties.

Deadlines: fifteen days to appear and one month to pay

• Appearance: fifteen calendar days from the day following publication, at the Taxpayer Assistance Section, calle Esquíroz 16, Pamplona (telephone 948-505152).
• Payment: one month from the day following the notification of the order, in accordance with article 87.5 of the Collection Regulations of the Foral Community of Navarra.
• Warning: if the deadline expires without payment, the seizure of assets and rights or the execution of existing guarantees will proceed until the amount owed is covered.
• If the debtor does not appear, the notification is understood to have occurred for all legal purposes from the day following the expiration of the deadline.

Surcharges and interests of the executive period

• Executive surcharge of 5 per 100, if the total debt is satisfied before the notification of the order.
• Reduced payment surcharge of 10 per 100, if the debt and the surcharge itself are paid within the regulatory period.
• Ordinary payment surcharge of 20 per 100, compatible with late-payment interests.
• The three surcharges are incompatible with each other and are calculated on the debt not paid during the voluntary period.

Seizures of accounts, salaries, and credits

The list in the second edict details, with NIF and 2026 case number, the actions already issued:

• Bank account seizure proceedings.
• Wage and salary seizure proceedings.
• Seizure proceedings for credits against third parties and refunds from the State Tax Administration Agency.
• Orders for the seizure of assets and rights.
• Compensations between spouses and lifting of previous seizures.
• Notifications of annulment of transfer to executive collection.

How to appeal and how to suspend execution

• Optional appeal for reversal (recurso de reposición), within one month before the Collection Service.
• Economic-administrative claim, within one month before the Foral Economic-Administrative Court of Navarra.
• Grounds for challenge: payment or extinction of the debt, statute of limitations, deferment, and lack of notification of the settlement.
• The filing of appeals does not suspend execution; to suspend it, sufficient guarantee must be provided: cash deposit or public securities, a guarantee or joint surety from a credit institution, a surety bond, or a personal guarantee from two taxpayers, the latter only for debts up to 3,005.06 euros.
• The procedure is halted without guarantee if there is a material error, if the debt has already been paid, if it was condoned, offset, suspended, or deferred, or if compensation is applicable.

Vacant estates and court summons

The Foral Treasury also summons interested parties in two vacant estates, and the foral court summons a taxpayer:

• Jacinto Oneca Aguirre, deceased on December 15, 2018, in Pamplona and with last residence in Cáseda: notification of the auction agreement (file 169/2026/4508).
• LARREA SANMARTIN, MANUEL, deceased on February 22, 2025, in Pamplona: enforcement order (file 141/2026/21817).
• Y8416447W, summoned by the Foral Economic-Administrative Court of Navarra to rectify their representation (procedure READ 2026-000144).

The volume of the edicts confirms that executive collection already affects a high number of Navarrese taxpayers and freelancers, not only large debtors. It is advisable to check if your own NIF appears in the lists, because the deadlines run from the day following publication and failure to appear is equivalent to notification. Those with debts in the executive period can still pay with a reduced surcharge, request deferment or installment payments, or appeal before the Collection Service or the foral court before the seizures are executed.

Source: Official Gazette of Navarra, number 205, of October 14, 2026, 6.1 Notification Edicts, pages 36066-36203 (official reference: F2612833).