I think it would be somewhat unrealistic for her to be buried in Emmerdale having left 25 years ago.
Victoria the only real link now so her going to Spain for the funeral makes more sense in terms of working it in the script. Elsewhere in the village is it only Eric and Kim who'd have been in it when she was, but not sure they had much to do with the character. I think the Dingles were supposedly in the village too, just not on screen.
Joe and Jack both died in Spain but were buried in Emmerdale so there is no reason why Annie cannot be brought back to her birthplace and be laid to rest. Sheila Mercier's last on-screen appearance was 2009 for Jack's funeral - remarkable for someone aged 90 and not been "in character" for a considerable number of years.
I commented elsewhere that I hoped the producers could persuade the likes of Freddie Pyne and Jean Rogers, and others, to return for a couple of episodes. The only current links to Annie are Eric and Kim - although I seem to remember she didn't have much time for Eric in the '80s. He was absolutely evil to Sandie Merrick before her departure to Scotland - perhaps a foretaste of what might have happened to Elizabeth Feldmann/Pollard if the plane crash hadn't occurred.
Yes, the Dingles, and Glovers, were meant to be established families of Beckindale/Emmerdale. Similarly, Betty Eagleton, who was introduced in April 1994 but was mentioned by Seth during the plane crash storyline of December 1993/January 1994 through her husband's death (Walter/Wally) - and the appearance of his white horse Sampson. Edna Birch also was supposedly an old resident of the village.