Suministro Inmediato de Información de importaciones con IRNR

This is a small localization bridge module for Spanish accounting. It does not add any new screens, menus, buttons or reports of its own.

Its only purpose is to make the IRNR (Impuesto sobre la Renta de No Residentes, the Spanish non-resident income tax) taxes available in the tax mapping used by the SII module. SII is the Spanish system that requires businesses to send their invoice records to the tax agency almost in real time.

Because the module depends on l10n_es_aeat_sii_oca, it works together with the existing SII functionality: once installed, the IRNR taxes defined in the Spanish localization are recognised by that SII tax mapping, so invoices that use them can be included in the SII submission flow.

The manifest declares no data files and the extracted facts show no models of its own, so there are no new database tables, no automatic checks, no scheduled jobs and no user interface elements introduced here. Any behaviour the user sees comes from the SII module it extends.

In short, it is a technical compatibility layer for Spanish companies that deal with non-resident suppliers or customers and need those IRNR-related taxes to be part of their SII reporting.