Death duty/Tax non residents

What is the situation for non residents,  if one of the owners of a property dies?

Is there a tax or duty to be paid? Any info woul be appreciated.

Yes, inheritance tax, on assets in Spain,  if the amount is higher than the allowances.( state and regional)

plenty of info by using the search faciility on EOS. Also look through blogs, 

there have been changes recently.

This article might provide some helpful info:-  

http://www.theolivepress.es/spain-news/2015/02/21/spains-inheritance-tax-rules/

Thanks to both for the info.

Yes, you do to pay Inheritance tax as non resident.

European Court recently declared that  Spain tax on inheritance and gift is, in part, contrary to Community legislation.

Luxembourg has just ruled that the tax is contrary to Community law as it forces foreign residents to pay higher taxes than Spanish residents.

This tribute is regulated by Regions (Communidades autónomas) and these offers tax deductions of which can only benefit the residents in that region. Thus, residents in another EU country or holders of property located outside the country are forced to pay higher taxes.

The Court of Justice of the European Union (ECJ) considers that there is "no objective difference that could justify this difference in treatment" between the situation of a resident and a non-resident or from a property located in Spain or in another country.

European justice agrees with the EU executive, who brought the case to court in 2012, and believes that this involved a "restriction" on free movement of capital, one of the pillars of the European Union.

The judgment, unappealable, is now mandatory for Spain.  Spain will have to modify Law 22/2009 on cession of IHT tax to regions so non residents receiving an inheritance in Spain can benefit from regional allowances.

 IMPORTANT NOTICE: If you are a non resident and you paid IHT tax in Spain during the last four years, a refund claim is possible now

What happens about the fact that residents have to have lived in a region for 5 years before being eligible for allowances?

Obviously non residents cannot fulfil this criteria, so will they scrap the 5 year rule, if they are to be treated the same as residents?

European justice agrees ....   and believes that this involved a "restriction" on free movement of capital, one of the pillars of the European Union.

Logically that must mean if one cannot be treated diferently if one is,  or is not resident, then all of Spain must be treated the same.  Thus the various Regions cannot continue to set different rules.

Not really, as that is matter of legislation sharing policies between National Parliament and Regional ones in Spain which is fully at the discretion of Spain Legislative Powers. Nothing to do with Europe, obviously.

A different matter, and you are very right on this, is that it would be more or less convenient, appropriate.. I agree with you  that this homogeneization would help.

Fill in form IHT205 to tell HM Revenue and Customs (HMRC) that no Inheritance Tax is due on the estate. Fill in form IHT400 if Inheritance Tax is due on the estate. You may need to send other forms at the same time.