Kodi handles XML-based playlists exceptionally well via the "PVR IPTV Simple Client" add-on. You simply point the add-on to the URL or local path of your XSPF file.
The Ultimate Guide to XSPF Playlists for IPTV: Top Sources and How to Use Them xspf playlist iptv top
Ensure the file extension is strictly .xspf . Sometimes downloads get saved as .txt by mistake. Kodi handles XML-based playlists exceptionally well via the