My parents own an apartment in Menorca. Sadly my father has died. Fortunately they made a Spanish will naming each other as beneficiaries. We understand that my mother will have to pay 50% of the Inheritance Tax. She will then become sole owner of the property. Our question is "When she dies we shall be the beneficiaries under the terms of the will. Do we have to pay another 50% tax or will it be 100% as she is now the sole owner." Subsequent question "Is there any way we can become owners of the property prior to that by purchasing the property 'on paper'. Of course paying the necessary taxes in doing that. Thank you