docs: add IRNR retained tax category to Spain regime#53
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Summary
Documents the new IRNR (Impuesto sobre la Renta de no Residentes) retained tax category added to the Spain tax regime.
Changes
IRNRto the Spain tax categories table.IRNR Ratessection describing the non-residents income tax, its scope (income without a permanent establishment), and the regulation reference (Real Decreto Legislativo 5/2004).Context
Upstream change introduced IRNR as a retained tax category for income obtained in Spain without a permanent establishment, where the Spanish payer typically withholds the tax at source.