Morbid question

[Jool]

With reference to which date is spanish IHT calculated - by that I mean do they take the date of death of the person you inherit from as the significant and relevant date or do they take the date you actually receive the inheritance money, or date it is available for you to receive it?

How do you get around the fact that you have to pay IHT BEFORE you can receive the funds you are inheriting - do banks have facilities for short term bridging type loans, if not how do people manage it?

[El Cid]

The date of the death (or possibly when it is declared) is what starts the clock ticking.

As for the problem about finding the money, I guess the bank may be able to help but that will depend on the individual bank and the circumstances of the beneficiary.

Sid