JSFiddle - React, Tailwind, and code Playground

HTML

<span></span>

JavaScript

var j = String.fromCharCode;
    var a = function(l) {
        return l.replace(/[\t\x20]$/gm, "").replace(/=?(?:\r\n?|\n)/g, "").replace(/=([a-fA-F0-9]{2})/g, function(n, m) {
            var o = parseInt(m, 16);
            return j(o)
        })
    };

var str = a("Documentaci=C3=B3n");

$('span').html(str);
console.log(str);