Navarra publishes a hundred tax seizure and enforcement edicts

The Official Gazette of Navarra publishes this Wednesday, November 4, 2026, a special issue of notification edicts: its 223 pages, from 38844 to 39066, are entirely occupied by section 6.1. The Foral Treasury of Navarra and the executive collectors of nearly a hundred city councils, associations, consortiums, and irrigation communities summon more than a hundred people for non-payment in enforcement proceedings. Those summoned have fifteen calendar days, counting from the day following publication, to appear in Pamplona.

The legal basis is Article 99 of Foral Law 13/2000, of December 14, General Tax Law: after two unsuccessful notification attempts, the act is published in the gazette and the appearance substitutes for personal notification. Most of the files correspond to bank account seizure proceedings, but the list also includes seizures of salaries and wages, tax refunds or credits recognized by the Government of Navarra, CAP subsidies, requirements for assets and rights, enforcement orders, and payment requests to heirs.

Who signs and where to appear

• The edicts from the Foral Treasury of Navarra are signed in Pamplona on October 21, 2026, by its managing director, Óscar Martínez de Bujanda Estenoz, and refer to the Taxpayer Assistance Section, calle Esquíroz 16.
• Those regarding local executive collection are signed by the collectors of each entity and designate the management office at calle Íñigo Arista, 16, ground floor, from nine in the morning to two in the afternoon, Monday to Friday.
• Those regarding vacant inheritances, processed by the Collection Service directed by Javier Ezpeleta Iráizoz, are handled at avenida Carlos III, 4, entrance via calle Cortes de Navarra, level 6, with a deadline of one month.

Vacant inheritances, mortgages, and named debts

Alongside the lists of Tax ID numbers (NIF), the gazette identifies some files with full names. This is the case for the vacant inheritance of Miren Itxaso Martínez Pozo (deceased June 24, 2026, in Huarte), Resurrección Gómara Díaz (deceased January 20, 2023, in Funes, with transfer of the disposal agreement via auction), and Ángel María Víctor Remiro Gasto (deceased June 19, 2016, in Pamplona, with a real estate seizure proceeding).

Added to these is a payment request prior to the mortgage execution of file 169/2026/3524, signed by the head of the Executive Collection Section, Sonia Ruiz Millán, addressed to a partner of the holding company.

From the Ribera to the Montaña: amounts and entities

The list of issuers spans the entire foral geography and combines local administrations and irrigation communities:

• Yesa: enforcement order A261000/00005/2026, from collector Roberto Martínez Luyando, for 220.16 and 87.54 euros of 2026 Circulation Tax.
• Viana: file A251000/00016/2026, from Idoia González de Zárate, for 74.70 and 1.99 euros in taxes.
• Tudela: María Navarro Casado summons five debtors for the Huertas Mayores Campos Unidos Irrigation Community (E564000/00012/2026); Jesús Agorreta Baigorri signs for the Valpertuna Irrigation Community (E573000/00003/2026) and Jorge Zardoya Lázaro for the Campo Traslapuente Irrigation Community (E584000/00014/2026).
• Tafalla: the Mairaga-Zona Media Association of Municipalities appears in two edicts (E500000/00019/2026 and A500000/00023/2026), signed by José Antonio Echeverría Cerdán.
• Barañáin: David Daroca signs the City Council edict (E266000/00021/2026) and Rosa León Justicia signs that of the Lagunak Municipal Service (E266020/00013/2026).
• Corella: the Moncayo Water Association of Municipalities (E320000/00019/2026), with José Ramón Martínez Zardoya, and the Corella Irrigation Community Syndicate (E591000/00017/2026), with Ana Hernández López de Murillas.
• Sangüesa: the Regional Services Association of Municipalities (E410000/00017/2026), signed by Inés Carpintero Ruiz; in the same town, the Nava and Alhama Irrigation Syndicate also acts, with Casto Alvero González.
• Other entities: the Castejón Irrigation Community (A310000/00004/2026), the Bardenas Reales Community, Bortzirietako Zerbitzuen Mankomunitatea, the Hilarión Eslava Music School Consortium, and the associations of municipalities of Sakana, Valdizarbe, Ultzanueta, and la Ribera.

Appeals and effects of failure to appear

An appeal for reversal may be filed against these acts before the same body within one month, an administrative appeal before the Administrative Tribunal of Navarra within the same period, or a contentious-administrative appeal before the Contentious-Administrative Court within two months. The enforcement procedure is only suspended under the terms of Article 166 of the Collection Regulations of the Chartered Community of Navarra.

Once the period has elapsed without the party appearing, the notification is understood to have been produced for all purposes and subsequent enforcement actions are considered notified, with the risk that the seizure and auction of assets may proceed.

The volume of issue number 220 confirms that the publication of edicts has become the ordinary means of notifying untraceable debtors, so that any person with outstanding debts to the Treasury or their city council must review the list: the fifteen-day period begins to count the day after this publication.

Source: Official Gazette of Navarra, number 220, of November 4, 2026, section 6.1 Notification Edicts, pages 38844-39066 (official reference: BON number 220).