A common situation that arises is that the beneficiaries are unable to manage payment before the legal deadline of six months from the date of death of the testator.
This is often due to the fact that the inheritance involves a property or some other asset that is difficult to convert into cash quickly.
While the asset itself might be valuable, there may be no ready cash to pay the tax. And of course, the property cannot be sold with good title until the taxes have been paid and the title of the property changed in to the name of the beneficiaries. It is a classic Catch 22 situation.
The matter is not made any easier by the draconian fines and interest penalties enforced by the Spanish government.