From cbc472177f663f498b1dd1368769d9873c9075d1 Mon Sep 17 00:00:00 2001
From: "mintlify[bot]" <109931778+mintlify[bot]@users.noreply.github.com>
Date: Tue, 12 May 2026 17:00:27 +0000
Subject: [PATCH] docs: document IRNR retained tax category for Spain regime

---
 regimes/es.mdx | 20 ++++++++++++++++++++
 1 file changed, 20 insertions(+)

diff --git a/regimes/es.mdx b/regimes/es.mdx
index a7946b1..f81c4fc 100644
--- a/regimes/es.mdx
+++ b/regimes/es.mdx
@@ -38,6 +38,7 @@ reporting of invoicing data to the AEAT.
 | `IGIC` | IGIC | Canary Island General Indirect Tax |
 | `IPSI` | IPSI | Production, Services, and Import Tax |
 | `IRPF` | IRPF | Personal income tax. |
+| `IRNR` | IRNR | Non-residents income tax |
 
 ### VAT Rates
 
@@ -72,6 +73,25 @@ to its local needs.
 | `capital` |  | Rental or Interest Capital | 19.0% |  |
 | `modules` |  | Modules Rate | 1.0% |  |
 
+### IRNR Rates
+
+Personal or corporate income tax levied on income obtained in Spanish
+territory by individuals and entities that are not resident in Spain.
+Regulated by Real Decreto Legislativo 5/2004 (TRLIRNR).
+
+This category covers income obtained without a permanent establishment
+(sin establecimiento permanente), where the Spanish payer is generally
+obliged to withhold the tax at source on each payment. Income obtained
+through a permanent establishment is taxed under the rules of the
+Corporate Income Tax (Impuesto sobre Sociedades) and is out of scope
+at the invoice level.
+
+Applicable rates depend on the type of income and on whether the
+recipient is resident in another EU/EEA Member State with an effective
+exchange of tax information, in which case reduced rates apply.
+
+No rates defined.
+
 ## Correction Definitions
 
 Auto-generation of corrective invoices or credit and debit notes is