Yes Sars, I agree, hindsight is a wonderful thing, isn't it ? Had my wife got the full POA (as we thought she was) instead of the limited one that too would have solved it.
Problem is we need a solution to what exist now.
However,if its possible to send the SPOA form to Spain so your wife can sign it but has she got any Community Tax Certificate number?..she needs it so it could be notarized making it legal and done in proper way.