SPIR-V is an intermediate representation language designed by the Khronos Group for use by OpenCL (2.0+), OpenGL (4.6+), and Vulkan (all versions). Do not use this tag for questions about SPIR, the earlier standard used with OpenCL before 2.0.
SPIR-V (Standard, Portable, Intermediate Representation-V) is an intermediate representation language for parallel compute and graphics programs. It is intended to be a target for higher-level languages to be compiled into, and is consumed by compute/graphics APIs like OpenCL, OpenGL, and Vulkan.
For Vulkan, SPIR-V is the only option for providing shaders (though there is an extension to directly send a version of GLSL to the Vulkan compiler, it is not widely implemented). OpenGL supports SPIR-V only in version 4.6 (and as an extension). OpenCL 2.0 and above support versions of SPIR-V.
The current version of SPIR-V is 1.3.
Note that SPIR-V is quite distinct from the older SPIR. SPIR was just a way of translating OpenCL C into LLVM's IR language.