The Provincial Treasury auctions assets of a debtor through the enforcement process

The Navarra Foral Treasury has served a taxpayer in enforcement proceedings with the auction agreement for their seized assets, as personal notification proved impossible. The edict is published in the Official Gazette of Navarra number 168, dated August 26, 2026, and grants the debtor a period of fifteen calendar days to appear and be considered notified. The communication corresponds to the Executive Collection Section, located at number 4 Carlos III Street in Pamplona.

The procedure is framed within Foral Law 13/2000, of December 14, General Tax Law, whose article 99.2 regulates personal notification and whose article 99.4 enables publication by edict when the former is impossible. The notified act is the transmission of the auction agreement and resolution, pursuant to article 134.4 of Foral Decree 177/2001, of July 2, Collection Regulations of the Foral Community of Navarra.

Who is the cited debtor

The edict identifies a single interested party, cited as a debtor, to whom the transmission of the auction agreement is communicated:

• NIF: 73618061Y.
• Condition in which they are cited: debtor.
• Document being notified: 169/2026/3484.
• Act being notified: transmission of the auction agreement.

Deadline and form of appearance

The interested party must appear personally or be duly represented at the offices of the Executive Collection Section within a period of fifteen calendar days, counted from the day following the publication of the edict. Once this period has elapsed without appearance, they shall be considered notified of the corresponding acts for all purposes from the day following the expiration of the deadline.

The tax obligor is warned that, once any step of the enforcement procedure has been served, they shall be considered notified of subsequent actions and proceedings issued, although they retain the right to appear at any other time. The resolution for the disposal of the seized assets shall be notified, where applicable, in accordance with article 99 of the General Foral Tax Law.

Available appeals

Within the month following the day on which the notification is deemed to have been carried out, the interested party may file:

• Optional appeal for reversal before the body that issued the act.
• Economic-administrative claim before the Foral Economic Administrative Court of Navarra.

The edict was signed in Pamplona on August 14, 2026, by the head of the Executive Collection Section, Sonia Ruiz Millán.

The publication represents a further step in the enforcement procedure, which may culminate in the disposal of the debtor’s seized assets to satisfy the tax debt. For taxpayers, it underscores the importance of attending to notifications from the Hacienda Foral and appearing within the deadline, as failure to appear implies the automatic notification of subsequent actions in the procedure.

Source: Official Gazette of Navarra, number 168, August 26, 2026, section 6.1 Notification Edicts, pág. 30544 (official reference: F2611170).