Hi, My husband died following an accident in October 2009 We purchased an apartment in the Canaries in April 2007 jointly we paid 240,000 plus stamp duty and taxes He has a Spanish will leaving everything to me or had I predeceased him equally between our 4 adult children We purchased the property with money from a joint mortgage taken out on our home in Ireland I am paying the interest on the mortgage in Ireland, he did not have insurance The property is now only worth approximately 150,000. When he died I was told it would cost me about 40,000 and I just don't have that, so I've done nothing. For inheritance tax purposes would it be better for me to decline the inheritance from the will and let my 4 children take it and then sell the apartment as I could do with the money to reduce the mortgage? I would really appreciate any advice.