From 0bfc9f3741897cc10d463df48b8ccd9f4ff759f5 Mon Sep 17 00:00:00 2001 From: Mark MacKay Date: Tue, 12 May 2026 18:49:49 +0200 Subject: [PATCH 1/2] Add IRNR tax category to Spain's regime --- data/regimes/es.json | 21 +++++++++++++++++++++ 1 file changed, 21 insertions(+) diff --git a/data/regimes/es.json b/data/regimes/es.json index c0a32ed3a..9e66d08f0 100644 --- a/data/regimes/es.json +++ b/data/regimes/es.json @@ -750,6 +750,27 @@ ] } ] + }, + { + "code": "IRNR", + "name": { + "ca": "IRNR", + "en": "IRNR", + "es": "IRNR", + "eu": "IRNR", + "gl": "IRNR" + }, + "title": { + "ca": "Impost sobre la renda de no residents", + "en": "Non-residents income tax", + "es": "Impuesto sobre la renta de no residentes", + "eu": "Ez egoiliarren errentaren gaineko zerga", + "gl": "Imposto sobre a renda de non residentes" + }, + "desc": { + "en": "Personal or corporate income tax levied on income obtained in Spanish\nterritory by individuals and entities that are not resident in Spain.\nRegulated by Real Decreto Legislativo 5/2004 (TRLIRNR).\n\nThis category covers income obtained without a permanent establishment\n(sin establecimiento permanente), where the Spanish payer is generally\nobliged to withhold the tax at source on each payment. Income obtained\nthrough a permanent establishment is taxed under the rules of the\nCorporate Income Tax (Impuesto sobre Sociedades) and is out of scope\nat the invoice level.\n\nApplicable rates depend on the type of income and on whether the\nrecipient is resident in another EU/EEA Member State with an effective\nexchange of tax information, in which case reduced rates apply." + }, + "retained": true } ] } \ No newline at end of file From 750373ae6996fc7f3bf77081a8956d64aa67dcb5 Mon Sep 17 00:00:00 2001 From: Mark MacKay Date: Tue, 12 May 2026 18:54:26 +0200 Subject: [PATCH 2/2] Add changelog line --- CHANGELOG.md | 1 + 1 file changed, 1 insertion(+) diff --git a/CHANGELOG.md b/CHANGELOG.md index 84a8bdc55..5d9ccd768 100644 --- a/CHANGELOG.md +++ b/CHANGELOG.md @@ -12,6 +12,7 @@ The format is based on [Keep a Changelog](http://keepachangelog.com/) and this p ### Added +- `es`: added `IRNR` (Impuesto sobre la Renta de no Residentes) retained tax category for income obtained without permanent establishment in Spain. Specific tax rates are not included. - `tax`: Added `CorrectionNormalize` callback type and `Normalize` field on `CorrectionDefinition` for addon-specific correction logic. - `bill`: Added `CorrectionOptionsValue()` accessor on `Invoice` for use by correction normalizers. - `cbc.CodeMap`: added `Lookup` method that returns the code matching a given key, falling back hierarchically to less specific keys.