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Spanish property inheritance

Hi my uncle passed away feb2016 ,
He owned a villa jointly with his ex girlfriend ( they had split at time of death and villa was going to be sold )
We have just had a call to say that he actually left the villa to me and my brother ,
It seems the girlfriend needs to sell up due to ill health , and has now contacted us to say she can't do this as he actually left his half to us , and that we need to put our name on the deeds and give permission for this to be able to be sold ..
So before we do anything as have no idea wjatt this means
We have googled a bit and have found out a few things not sure if any will help us

First was if it's been more then 4years and 6 months then the statute of limitations becomes affect with oheritance tax and doesn't need paying anyone know of this is the case ?

That disabled get a higher tax allowance ( I'm disabled ) but not sure what criteria is for Spanish recognising a disability for this purpose.

And if we do have to pay it , does it have to be payed in advance we don't have the money to do this
We have been told it was in the will she gets to live their till her death , and we couldn't of sold had we been put on the deeds over four years ago anyway ... But we have been contacted as it seems she has had to as been told she can't sell ...??? Thanks ..