Technically what is being said is correct and with both the relevant governments looking for extra cash it is quite possible that it will not be as easy to avoid - although very unfair. In Spain taxes would have to be paid on the death (if the autrhorities are notified with 4 years—- 😉 )It would be hoped though that in such a case that the UK authorities would see it as a payment resulting from the death of the testator and therefore be treated in accordance to the rules of double taxation.
Also this is nothing new - people (domiciled in the UK) have been dying for years while owning Spanish property and I do not think this has ever caused a problem - probably an attempt to drum up some business for an accountant!
