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Document IRNR tax category in Spain regime #54

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Document IRNR tax category in Spain regime #54

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24 changes: 23 additions & 1 deletion regimes/es.mdx
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Expand Up @@ -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
Expand All @@ -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

Expand Down Expand Up @@ -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
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