Document IRNR tax category in Spain regime#54
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Summary
Documents the new
IRNR(Impuesto sobre la Renta de no Residentes) tax category added to the Spanish regime in invopop/gobl#832.IRNR is a retained tax covering withholdings on income paid to non-resident suppliers. Because applicable rates depend on the type of income and on whether the recipient is resident in another EU/EEA Member State, no fixed rates are predefined — the percentage must be supplied per invoice.
Changes
IRNRto the tax categories table.IRNRsection explaining scope, legal basis, and how rates are supplied.