The creditors that appear in the certificate of liens corresponding to the last ten years, which must be obtained in a well timely manner, will be notified personally or through the tax mailbox of the auction period indicated in the announcement and, if it is not practicable to do so for any of the causes referred to in section IV of article 134 of this Code (CFF: Art. 134), they will be notified as of the date on which the auction will be made, on the date on which the announcement has been posted in a visible place in the executing office, provided that the name of the creditors is expressed in said announcement.

    The creditors referred to in the preceding paragraph may make the observations they deem appropriate and may send them in a digital document containing an advanced electronic signature to the electronic address expressly indicated in the announcement and must indicate their email address. Said observations will be resolved by the executing authority and the resolution will be made known to the creditor.