inheritance tax liability on UK inheritance after leaving Spain

Hi,

Does anyone know at what point you stop being liable for inheritance tax in Spain after leaving the country?

Having lived in Spain for 10 years, if you then leave, do you remain liable for inheritance tax for a time on money and house (located in the UK) left by a parent (who lives, and has always lived in the UK). This isn´tactually my case I´m very pleased to say, but I would like to know out of interest.

thanks

I believe if you inherit something during a tax year (January-December) when you were not tax resident in Spain, you will not be liable for inheritance tax (unless the assets being inherited are in Spain).

This is different to the UK system which is based on domicile (which is much harder, and takes much longer to change), and where simply changing tax residency often will not help.