I would appreciate your reply regarding foreign country inheritance. I am a USA citizen. The inheritance is coming from Spain. I have paid the inheritance tax in Spain. Is there a limit on how much inheritance dollar amount before being taxed? Is there any inheritance tax if the money is coming from Spain?

Thank you.

In the U.S. there is no tax on inheritances. You do not need to file any tax return.
If the inheritance is from foreign sources, then you MUST file the IRS Form 3520 if you meet the requirements. You will not owe any tax.
Your U.S. Tax Return: Tax on Inheritances