Retenciones IRNR (No residentes)

This is a Spanish localization data module. It does not add any new screens, menus or buttons; instead it loads tax and fiscal position data that becomes available in the standard tax configuration of Odoo.

What it provides, according to the module description:

• Withholding taxes for the Spanish Non-Resident Income Tax (IRNR) for taxpayers without a permanent establishment.
• Fiscal positions that let Odoo automatically pick the right non-resident withholding tax on a document.

The rates covered are those in force from 2016 onwards: 19% for residents of the European Union and 24% for non-EU residents. Older rates (25%, 24%, 24.75%, 20% and 19.50%) are described as obsolete or only needed for migrations and are not included.

Because the module only ships data, the taxes and fiscal positions appear wherever taxes normally appear in Odoo: on product and account tax settings, on customer and vendor records through fiscal positions, and on invoices, bills and other accounting documents where taxes are selected. Applying the fiscal position to a partner makes Odoo substitute the standard Spanish taxes with the corresponding non-resident withholding tax.

The module depends on the Spanish localization (l10n_es), so it builds on the standard Spanish chart of accounts and tax setup. No models, menus or automated actions are defined by this module itself.