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On April 3, 2008, the Central Administrative Economic Tribunal of Spain (CAET) has published a decision of enormous impact in terms of defining the autonomy of the obligation to retain. With this pronouncement, the CAET leaves its anterior understanding, greatly criticized by the doctrine, which argued the possibility of requiring from the retainer the amounts not retained when the principal obliged had, by paying, rectified its errors that led him to retain and enter quantities below the prescribed by law. This court, leaving its administrative approach to this date and accepting the thesis defended by the Supreme Court in Spain in its most recent decisions, recognizes as an unjust enrichment of the tax administration to require the payment, from a firm, of amounts not withheld and paid at the time when the main debt had been compensated by the taxpayer; despite the possibility of the Administration to compel the retainer the compensation of the harmful effects that may have caused by not retaining or making it incorrectly, demanding from him the appropriate interests on late payments and imposing penalties. [ABSTRACT FROM AUTHOR]