The Foral Treasury publishes massive enforcement notices against tax debtors

The Navarra Foral Treasury has published in the Official Gazette of Navarra number 173, dated September 2, 2026, a voluminous block of notification edicts addressed to delinquent taxpayers throughout the Foral Community. The announcements, signed on August 19, 2026, by the managing director of the autonomous body, Óscar Martínez de Bujanda Estenoz, summon the interested parties to appear within fifteen calendar days at the Taxpayer Assistance Section, located at calle Esquíroz 16 in Pamplona.

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 after two attempts. Once the period has elapsed without appearance, the affected parties will be considered notified of the corresponding acts for all purposes, and will have one month to pay the debt or file the relevant appeals.

Procedures and processing bodies

The edicts cover a wide range of collection and tax management actions, processed by different bodies of the Foral Treasury:

• Seizure notices (procedures 281/2026/…), processed by Collection.
• Sanctions (34/2026/…) and surcharges for late filing (94/2026/…), by Tax Management.
• Requirements (43/2026/…), by Taxpayer Assistance and Information.
• Bank account requests (259/2026/…) and payment of late interest (434/2026/…), by Collection.
• Settlements for VAT, Personal Income Tax (IRPF), property transfers, inheritances, and donations, among others.

Seizure proceedings and municipal debts

Alongside the Foral Treasury edicts, the same issue of the gazette includes announcements from numerous Navarrese city councils and associations of municipalities, including Tudela, Tafalla, Corella, Villafranca, Peralta, Cascante, Milagro, Falces, and Viana, as well as the Mancomunidad de la Comarca de Pamplona and the Mancomunidad de la Ribera. Executive collectors sign payment orders and seizure proceedings for real estate, bank accounts, salaries and wages, and tax refunds, with enforcement dates between June and July 2026.

The claimed debts correspond to municipal concepts such as:

• Urban and rural contributions and vehicle tax.
• Water, sewerage fee, sanitation canon, and supply maintenance.
• IAE (Economic Activities Tax), capital gains tax, fines, waste collection, and waste treatment.

Deadlines and appeals

Affected parties may appear in person or be duly represented within fifteen calendar days following the publication. Against these acts, it is possible to file, as an option, a motion for reconsideration before the same body within one month, an administrative appeal before the Administrative Tribunal of Navarra, or a contentious-administrative appeal before the Contentious-Administrative Court within two months. The enforcement procedure shall only be suspended under the terms of Article 166 of the Collection Regulations of the Chartered Community of Navarra.

The mass publication of these edicts evidences an intensification of provincial and municipal collection activity, affecting any tax debtor of the Chartered Community, from large taxpayers to small water bills or urban taxes. For the cited citizens, failure to appear within the specified period implies being considered notified of the successive proceedings of the enforcement procedure; therefore, paying attention to this bulletin is decisive to avoid seizures.

Source: Official Gazette of Navarra, number 173, September 2, 2026, section 6.1 Notification Edicts, p. 31290 et seq. (official reference: BON-2026-173).