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Radio Cadena Ser Radio report that de Villota died in a Sevilla hotel room despite attempts from emergency services to resuscitate her.
There are no further details at this time, but Radio Cadena do state that emergency services have confirmed the news to them. Eurosport Spain also reports that the family has confirmed the news.
De Villota came to international prominence in July 2012 when she lost an eye after being involved in a F1 test crash for the Marussia team.
She was the first female driver to test for a contemporary Formula 1 team since Katherine Legge in 2005.
The Spaniard also raced in several series including Spanish F3, the Daytona 24 Hours, and Superleague Formula Championship.
R.I.P. Maria :'(
Source: http://uk.eurosport.yahoo.com/