🇪🇸 إسبانيا tax-year overviews

Published tax-year reference pages for إسبانيا. Each entry covers that year's bracket schedule, social-contribution rates, and the calculator's reference example.

• إسبانيا 2025 (current)

  Bracket schedule, social-contribution rates, and a reference net example for the 2025 tax year.

Prior-year overviews land here as their YAML data is added to packages/rules/data/es/.