Document IRNR tax category for Spain - #390
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Summary
Adds the new IRNR (Impuesto sobre la Renta de no Residentes) tax category to the Spain compliance page under "Main special tax types for Spain".
IRNR is a retained tax covering income obtained in Spanish territory by non-resident individuals and entities without a permanent establishment. Rates depend on the type of income and the recipient's country of residence, so they are supplied per invoice rather than predefined.
Source PR
invopop/gobl#832 — Add IRNR tax category to Spain regime.