Information regarding Padrón for Non-residents

I have seen posted here occasionally questions regarding whether a non-resident can / should get a Padrón.  I came across this advice from a firm of solicitors here (CTR Solicitors - Carmen Torrecillas R) on another forum and wanted to share the advice they are giving:-

Non-Residents shouldn't be on the padrón.  Being on the padrón is proof you are a resident.  That means tax resident too so you may be asked to do a tax return and pay back tax.  (This last was in response to someone saying they were non resident and formerly on the Padrón)