Foral Treasury notifies dozens of seizures to tax debtors

The Navarra Foral Treasury, through its Executive Collection Section, has published in the Official Gazette of Navarra number 163, dated August 19, 2026, a notification edict summoning dozens of interested parties to inform them of orders and seizure proceedings issued in enforcement procedures. The announcement, signed by the head of the Section, Sonia Ruiz Millán, and by the director of the Collection Service, Javier Ezpeleta Iráizoz, is addressed to debtors as well as affected creditors and payers.

The publication is based on 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 the circumstances recorded in each file. Those summoned have fifteen calendar days, counting from the day following the publication, to appear personally or duly represented at the offices of the Taxpayer Assistance Section, at calle Esquiroz 16 in Pamplona.

Types of notified actions

The edict includes a wide range of executive collection actions, including:

• Seizure orders (code 142), which initiate the enforcement procedure.
• Bank account seizure proceedings (code 143).
• Seizure proceedings of the debtor’s wages (code 144).
• Seizure proceedings of credits, both against the debtor (255) and against the payer (256).
• Lifting of seizures of credits (227) and wages (283 and 284).
• Spousal offsets, as a debtor (314) or as a creditor (313).
• AEAT seizure proceedings (code 149).

Summoned debtors, creditors, and payers

The interested parties are identified by their NIF or NIE and by the corresponding file number, indicating their status in the procedure. Among those summoned are:

• Debtors, who are notified of the order or seizure proceeding regarding their assets and rights.
• Creditors, summoned in spousal offset proceedings.
• Payers, third parties obliged to withhold or deliver seized credits belonging to the debtor.

The edict warns that, if the period expires without appearance, the interested parties will be considered notified of the corresponding acts for all purposes from the day following the expiration. Furthermore, tax obligors are warned that, when the initiation of the enforcement order or any of its steps is deemed notified due to failure to appear, they will be considered notified of subsequent actions and proceedings of the process, although their right to appear at any other time is maintained. The resolution for the disposal of seized assets will be notified, where applicable, in accordance with article 99 of the General Foral Tax Law.

Deadline to appeal

Within the month following the day on which the notification is deemed to have been carried out, the interested party may file the relevant appeals against the notified acts. The edict, identified by reference F2611009, is published in the notification edicts section of the bulletin, on pages 30025 and following.

The mass publication of these notifications by edict is a response to the impossibility of locating the taxpayers at their addresses, a common mechanism in regional executive collection. For those listed, the practical consequence is immediate: they have a peremptory period of fifteen days to appear and prevent attachments of accounts, salaries, or credits from being deemed automatically notified, with the consequent risk of alienation of the affected assets.

Source: Official Gazette of Navarra, number 163, August 19, 2026, section 6.1. Notification Edicts, p. 30025 et seq. (official reference: F2611009).