Firstly sorry for your loss. My heart goes out to you. Where is the property overseas? what country?
Sorry for your loss. I heard the new Revenue Chairman on the radio yesterday, saying that in relation to overseas properties, they were primarily looking for undeclared rental income or properties that had been bought with hot money. On this basis, I don't think you've anything to fear from Revenue.
However, you really should regularise your situation with Social Welfare.
If you are on a non contributory pension for which you were means tested then only your principal private residence is exempt from the means test. Assuming you have a principal private residence in Ireland then the value of the second property in spain will be assessed as means - whether or not you rent it out. Be carefull.
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