It's only refunded if all taxes have been paid.
If not , then non refund, and possibly additional payment required!
In future I will refer to these tax evaders as Illegal Non Residents In Spain-INRIPs

Thank you, yes I understand one would only get back any amount not owed and that any excess may be sought from them wherever they be. Although I do remember reading somewhere someone who owed no tax struggling to get the retention back. No doubt one needs to use a solicitor which entails further cost. It should just be retention for x amount of time with any money not owed paid back into your bank account, without the non resident having to chase thier money. After all it seems that the Spanish authorities can get into ones bank account easily to take money owed (or so we are lead to believe) so why not to pay a person what they are owed.

What changes? Tax changes almost always apply from January.

It also now seems from other reports that the RTN report may be seriously flawed - don't believe everything you read in the expat rags until it is confirmed from reliable sources.

Unfortunately it would seem that the attributes and efficiencies suggested for Spanish bureaucracy don't always come to fruition in reality. A close friend had owned his property in Spain for over 12 years and during this time had never paid any taxes on it arguing that it was unfair to be charged a tax on something that had never happened (he had never rented out his property). Whether or not you agree that was his stance.
When he sold over two years ago, the 3% was retained by the Notary. Six months ago he received all the money back plus interest of 8% of the money as the tax office hadn't paid it back quickly enough.

I can see your friends view re the non resident tax I too have never rented our house out. I pay my non resident tax it is not much to be honest but it is with reluctance for the same reason as your friend. I too thought the 3% retainer would be lost but having read a bit more on that one it seems really to only cover for CGT I may be wrong. They do however say that part of the non resident tax is because the government have to pay for infrastructure to enjoy using your property I.e. roads airports etc but the main thing is imputed rental, sounds a bit like covering all bases really as one already pays for local amenities and of course IBI.

Yes, the 3% is just for CGT.

If the seller has not paid the local taxes and NR income tax, this usually comes up prior to the sale and the back taxes and any fines have to be paid before the sale can proceed.

I understand that is what is supposed to happen but what happens in practice may be different (as always!)

I thought that non residents werent allowed access to the health system apart from emergency treatment when they have to use either travel insurance or UK EHIC (where the cost of treatment is refunded by UK NHS).

Correct, but this is what I mean by abuse.some residents, who class themselves as non resident use the EHIC as some form of health cover when there is an emergency.
For other medical care and prescriptions, it's a budget airline flight back to the UK!
How thy get away with it, I don't know.
With regard to non resident taxes, even if you don't rent it out you have to pay imputed rental tax, ie charged as if you do.
Is that not correct Fred?

Yes, you do have to pay it.

There again, many NRs don't bother and get away with it. It tends to get picked up when you sell though.