We propose an analytical model of spin-dependent resonant tunneling through a 3D assembly of localized states (spread out in energy and in space) in a barrier. An inhomogeneous distribution of localized states leads to resonant tunneling magnetoresistance inversion and asymmetric bias dependence as evidenced with a set of experiments with MnAs/GaAs(7-10 nm)/MnAs tunnel junctions. One of the key parameters of our theory is a dimensionless critical exponent beta scaling the typical extension of the localized states over the characteristic length scale of the spatial distribution function. Furthermore, we demonstrate, through experiments with localized states introduced preferentially in the middle of the barrier, the influence of an homogeneous distribution on the spin-dependent transport properties.