Hi Mark, thanks for taking the time to reply.
The amount was 10,489 Euros.
Her husband died while they were living in Javea, Spain as non-residents. She is claiming on the grounds that the European Court of Justice has ruled that the Spanish authorities cannot charge different rates of inheritance tax for residents and non-residents. I believe the case was from September, 3, 2014 – Case C-127-12).
The company were proposing 30%.