Navarra summons three taxpayers before the Foral Economic-Administrative Court

The Foral Economic-Administrative Tribunal of Navarra has published an edict in the Official Gazette of Navarra number 168, dated August 26, 2026, summoning three taxpayers to appear and be notified of their respective economic-administrative claims. The summons occurs after personal notification, as provided for in Article 99.4 of the Foral Law 13/2000, of December 14, General Tax Law, proved impossible for reasons not attributable to the Administration.

The announcement, signed by the tribunal’s Secretariat on August 18, 2026, is part of the economic-administrative claims procedure processed by the foral body. Once notified, the interested parties will have a period of two months to file, if applicable, a contentious-administrative appeal before the Contentious-Administrative Section of the Court of First Instance of Pamplona / Iruña.

Appearance and deadline

The interested parties must appear personally or be duly represented at the offices of the Foral Economic-Administrative Tribunal of Navarra, located at number 10 Iturrama Street in Pamplona (entrance via Esquíroz Street), within a period of fifteen calendar days starting from the day following the publication of the announcement. Prior appointments can be requested by telephone at 848423601 or by email at teafn@navarra.es.

If the deadline expires without the appearance taking place, the notification shall be deemed completed with all its effects from the day following the expiration, including the notification of subsequent proceedings and diligences of the procedure. Nevertheless, the right of the interested parties to appear at any other time is maintained.

Summoned taxpayers

The edict lists the three tax obligors along with the procedure motivating the summons and the act to be notified:

• NIF 15777630K — Economic-administrative claim 17E-2026.
• NIF 23952690F — Economic-administrative claim 19E-2026.
• NIF 15874939V — Economic-administrative claim 78E-2026.

Avenues for appeal

Once the notification has been carried out, the interested parties may challenge the tribunal’s resolution. Within two months following the day on which the notification is deemed to have been made, they may file a contentious-administrative appeal before the Contentious-Administrative Section of the Court of First Instance of Pamplona / Iruña.

The summons is published in the Official Gazette of Navarra in the notification edicts section, on page 30547, under official reference F2611199, and bears the signature of the tribunal’s Secretariat, Iñigo M. Landívar Fabo.

The publication of this edict ensures that affected taxpayers can exercise their right of defense and become aware of the administrative acts that affect them, even when personal notification has not been possible. For readers, it serves as a reminder of the importance of responding to summons from the Hacienda Foral, as the expiration of the deadlines without appearing leads to the automatic notification of the acts and subsequent proceedings of the process.

Source: Official Gazette of Navarra, number 168, August 26, 2026, section 6.1 Notification Edicts, page 30547 (official reference: F2611199).