There isn't a lot of work involved for the lawyer representing the seller (there is more work on the buyer's side) so you shouldn't really be paying more than 1000 Euros. She will already have an NIE number from the original purchase. The death of her husband might complicate things a bit, particularly if he did not make a Spanish will (his British will need to be translated and apostilled etc). Even so 3% is way to much.
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