This is my concern. My mate did say that most councils seem corrupt and they will tax the bejesus out of you if they can.
That's
********. Property taxes in Spain are lower than here, but it is up to you to pay the relevant charges - if you don't they WILL eventually get around to you and charge you for all the back taxes plus a fine.
The main problem people have been having recently is that they've been living in Spain for years without paying what's due and with the crisis Spain suddenly started taking notice and demanding years of back taxes.
(1) If it's a tourist development check that all relevant permissions are in place for both the land and the development, for this you'll need a local solicitor. If the flat is in a normal residential area it's likely to be fine
(2) At the minimum you'll need to pay the equivalent of the local council tax. For our flat this is less than £40/month. If in a normal area you also have a seperate fee for rubbish collection etc. This might be included in management fees if it's a tourist development.
You should check if the local area has a non-resident tax. For our flat this is about 120 Euros a year.
(3) Be aware that Spanish inheritance law and the taxation of inheritances is VERY different from here. In some areas property automatically passes to children. There can also be taxation on the inheritance - especially if the capital value of the flat has increased and if you only have a UK will then EVERYTHING will need to be translated by a registered transdlator when the time comes. We found that the best solution is to have a Spanish notary draw up a will that's specific to Spanish assets. It can say the same as the UK one, but at least there's no translation required and the process will be a lot smoother when the time comes.
To give you a rough estimate, our 2-bed flat in Menorca runs us £1100 per year all in including electriicity/water charges. That's on a small luxury development 5mins walk from town centre of 18 flats with communal charges for pool, lift and garden maintenqnce included. As mentioned above, charges for other maintenance like painting etc will be settled by an annual residents meeting.
Unless your mum intends to spend a lot of time there (as in, 2 months during winter or suchlike) or your family will use it regularly I'd advise against buying, especially with current exchange rates meaning it's not such a great deal right now.