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If you do not have to pay taxes in Uk you do not have to pay them in Spain as long as the assets are not in Spain
If the assest are in Spain you must pay but not if they are not and it is just money
Inheritance and Gift Tax: regional
This tax applies to the beneficiaries of the inheritance or gift. The tax is on assets received with a value over 8000€. Even if the beneficiaries are not residents of Spain, they must pay this tax when the assets or rights are located in Spain. The tax rate starts at 7.65% and rises to 34% for assets with a value above 815,000€. If the beneficiary is a child (under age 18) of the deceased, then the tax rate on the assets is reduced to 5%.
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