diff --git a/regimes/es.mdx b/regimes/es.mdx
index a7946b1..e58e884 100644
--- a/regimes/es.mdx
+++ b/regimes/es.mdx
@@ -11,7 +11,9 @@ Producción, los Servicios y la Importación).
 
 Businesses are identified by their NIF (Número de Identificación Fiscal) or
 CIF for companies. IRPF (Impuesto sobre la Renta de las Personas Físicas)
-retention taxes apply to freelancer invoices at varying rates.
+retention taxes apply to freelancer invoices at varying rates. IRNR (Impuesto
+sobre la Renta de no Residentes) covers withholdings on income paid to
+non-resident suppliers, with rates supplied per invoice.
 
 According to Real Decreto 1619/2012, only rectified (rectificativa) invoices
 are recognized in Spanish law. GOBL maps corrective invoices to "rectificación
@@ -38,6 +40,7 @@ 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 +75,25 @@ to its local needs.
 | `capital` |  | Rental or Interest Capital | 19.0% |  |
 | `modules` |  | Modules Rate | 1.0% |  |
 
+### IRNR
+
+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. For this
+reason, IRNR has no predefined rates in the regime; the applicable
+percentage must be supplied per invoice line.
+
 ## Correction Definitions
 
 Auto-generation of corrective invoices or credit and debit notes is