Money on the bank account are added to the estate?

I have the information, that money on the bank account in the deceased's name is treated as part of the Estate. My questions are
1. The balance on the day of death is added to the estate or on the day the bank receives the request (for example, person dies 1st of January, heirs are applying to the bank 1st of March)?
2. Should I bring the information from the bank myself or the lawyer will do that?
3. Account is in joined names (4 owners (family), included 1 deceased). Only part of the money goes into the estate?

Thank you in advance

Dear Sir or Madam,

All assets and rights located in Spain (or Worldwide if he was fiscal resident in Spain) are added onto the estate for IHT purposes. Bank accounts, insurance policies, stocks, works of art etc

Are you able to prove what part of the funds belonged to him in a jointly-held bank account? Banks log whose been the one who has put funds into the account. That will be subject to IHT.

More details in my article:

Spanish Inheritance Tax: Advantages of Making a Will in Spain - 3rd September 2009

Your appointed lawyer will deal with this; he will draw up a list of assets and liase with the banks. That's one of the reasons on why lawyers need a POA to act on behalf of the beneficiaries.

Yours sincerely,
Raymundo LarraÃ*n Nesbitt

Don't really understand.... So you mean that the bank will check who put money into the account? But the bank account was operating for years.....it's hardly possible to check now...
What about deposits? The one who signes the deposits is the 'owner' of the money? But over the internet only one are able to submit the deposit.....even though money is in joined possession?.... (family husband and wife)