Dear Madam

The legally next in line would inherit then.

Depending on the amount of debts, creditors.

You can always follow what's known as "aceptación a beneficio de inventario". The assets less the liabilities are calculated exactly to see how much you stand to inherit -or not-. If the estate is in negative equity you simply do not accept the inheritance as it's pointless and even dangerous (read below).

What's very, very important to note is that in Spain on accepting an inheritance, should there be outstanding liabilities or debts, and the deceased's estate proves inssuficient to cover them you will be held personally liable to pay them off (meaning you inherit all the deceased's debts) with your own assets unless you have previously accepted it as I decribe above (aceptación a beneneficio de inventario).

Sincerely
Raymundo Larra�*n Nesbitt