Once the ‘cuaderno particional’ has been drawn-up then it is necessary to pay any taxes due under the inheritance.
In Spain the liability for inheritance tax depends on the existing wealth of the beneficiary and the proximity of their relationship with the deceased. There are major differences with UK and Irish tax laws and, for example, there is no automatic exemption for spouses.
A major factor determining the tax payable is whether the beneficiaries are resident in the province as this can almost eliminate the tax payable. More information is available on: Spanish Regional Inheritance Tax Rates.