Data comparison presented in this article is demarcated within a research project on acquisition of “referent” mechanisms in SSL in the three levels of proficiency according to ACTFL (2001). Those referential forms are: a common noun with indefinite determinant, a proper noun, a third-person singular noun and their corresponding possessive determinants and an anaphora zero. The results from non-native samples are compared with those obtained by analyzing a corpus of native speakers of Spanish.