A first principles approach for spin and angle resolved resonant photoemission is developed within multiple scattering theory and applied to a Cr(110) surface at the 2p-3d resonance. The resonant photocurrent from this non ferromagnetic system is found to be strongly spin polarized by circularly polarized light, in agreement with experiments on antiferromagnetic and magnetically disordered systems. By comparing the antiferromagnetic and Pauli-paramagnetic phases of Cr, we explicitly show that the spin polarization of the photocurrent is independent of the existence of local magnetic moments, solving a long-standing debate on the origin of such polarization. New spin polarization effects are predicted for the paramagnetic phase even with unpolarized light, opening new directions for full mapping of spin interactions in macroscopically non magnetic or nanostructured systems.PACS numbers: 78.20. Bh,75.20.Ls, In recent years, the theoretical description of absorption/photoemission spectroscopy in the X-ray region has been boosted by the merge of density functional theory (DFT) with many body approaches such as dynamical mean field theory [1, 2], many body perturbation theory [3][4][5] and by the development of time-dependent DFT [6]. However, second order processes, like resonant inelastic X-ray scattering (RIXS) and resonant photoemission (RPES), remain a major challenge for theory. For RPES, existing approaches are semiempirical [7][8][9][10], based on a well defined two-holes final state and on small clusters, and thus do not take into account the delocalization of intermediate states, the bandstructure of the system and multiple scattering effects in the propagation of photoelectrons.The huge experimental output from RPES on correlated materials [7,[11][12][13][14][15][16] and the intriguing quest for a determination of local magnetic properties put forward by pioneering experiments [14][15][16] call for advancements in the theoretical description of this spectroscopy. In experiments on CuO and Ni, it was shown that the RPES photocurrent with circular polarized light is spin polarized in antiferromagnets [14,15] and Curie paramagnets [16]. It was claimed that a specific combination of spin resolved spectra provides a direct measure of the local magnetic moments [14][15][16]. The issue is of fundamental importance in the search for a tool to access the local magnetic properties in antiferromagnetic, magnetically disordered and/or nanostructured systems at their crossover with the transition temperature. The interpretation was however rejected on the basis of symmetry analysis [17], but explicit calculations predicting the lineshape and intensity of such fundamental signal are still lacking and remain highly desirable.In this letter, we present the first ab-initio method for RPES in solids, based on a combined formulation within the real space multiple scattering (RSMS) approach [18,19] and DFT, and its application to Cr(110) at the 2p-3d resonance. By comparing the antiferromagnetic (AFM) and Pauli-paramagnetic (...