johnnz
this is based on my experience of doing business in spain.
if I look at cgt reclaims then rarely do I receive a file where non-resident tax has been paid in the past and does it cause a major problem NO!
If someone asks me should they pay the tax then I say Yes they should ....
If someone asks me will I get away without paying then I would say probably ....
One day maybe the Spanish tax authorities will take a greater interest in non-resident taxes but for now they don't seem to bother.
But when the Spanish tax authorities play fair then so will I.
I submit many inheritance tax returns (modelo 652) where the time to pay has expired - that's the best inheritance tax solution of all. Again I don't advise people to wait 4+ years but many do and get away with it and also the plusvalia tax!
It's their rules and we just play the game!
They shaft us on additional transfer tax and sometimes impose artifiical values for CGT/sale - so it all balances up!
I do quite a bit of tax filing and that's where I get my facts - I do have a vested interest in people filing as then I also get a fee ......