The Spanish Inheritance and Gift Tax (Ley 29/1987)
is the responsibility of the Spanish regional governments (Comunidades Autónomas).
According to this law, who is resident in Spain (183 days rule) is liable for this Tax for all the assets inherited, regardless of where they are located.
- Coordination between Spanish and UK taxation Law
The Spanish tax liability is also independent of whether the same acquisition is subject to Inheritance and Gift Tax in another country at the same time.
For example, if a Spain resident taxpayer inherits a real estate in England, the acquisition is subject to the Spanish but also to the UK Inheritance Tax. One could end up paying taxes in both countries.