Incidence of Administration Expenses

I am dealing with an estate with a flat in Spain. The testator was domiciled in England. The property will pass under a Spanish will. Are the costs of instructing a Spanish lawyer to obtain the last will certificate, discharge any liabilities in Spain (including foreign taxes), and prepare the documents needed for the beneficiary to accept the property payable from the residuary estate.

I am aware that the costs of packing and transferring specific legacies is payable by the specific legatee, but I assume that means costs of actual physical transfer, rather than legal transfer, and, therefore, is does not appear to be relevant in this situation. However, I note WM&S indicates that the same rule applies to foreign duties.

I am also aware that all costs and duties incurred by the trustees in connection with a specific legacy after an assent has been made, or could or should have been made, must come out of the property specifically bequeathed. However, it is not clear to me at what point an assent could or should have been made.

My understanding (not being Spanish law qualified) is that, from a Spanish perspective, the property vests in the beneficiaries immediately, and that any Spanish tax is a tax on the beneficiaries. For Spanish administration purposes, the estate does not exist.

It is therefore for the beneficiaries to deal with the necessary formalities, and it follows that any expense is for those beneficiaries alone.