What happens when your Mother in the UK dies and leaves you money in her will ? I am a Spanish resident living in Malaga . There is no tax to pay in the UK as it is below the threshold .Any ideas on what the tax liability will be here ?

Under the State rules, you will get an allowance of €16k and pay tax on the rest.

However, if you have lived in Andalucia for more than 5 years, then you may qualify for additional benefits. If the amount of the inheritance is less than €175k it will be exempt.

This is the link to the Junta website.

Impuesto sobre Sucesiones y Donaciones - Consejería de Hacienda y Administración Pública

The actual tax rates are computed from a number of different tax bands. The rates are shown on that site if you look at the bottom for "Tarifa del impuesto. Vigente desde 1 de enero de 2012"

Or vary the will, which you have two years after the death to make the amendment, to leave the cash say to the next non Spanish-resident generation. That way you never inherit a sou but the next generation might be generous at Christmas and birthdays say €9996 generous as long as their windfall lasts!