$\textit{Gaia}$ white dwarfs within 40 pc I: spectroscopic observations of new candidates.

We present a spectroscopic survey of 230 white dwarf candidates within 40 pc of the Sun from the William Herschel Telescope and Gran Telescopio Canarias. All candidates were selected from $\textit{Gaia}$ Data Release 2 (DR2) and in almost all cases had no prior spectroscopic classifications. We find a total of 191 confirmed white dwarfs and 39 main-sequence star contaminants. The majority of stellar remnants in the sample are relatively cool ($\langle T_{\rm eff} \rangle$ = 6200 K), showing either hydrogen Balmer lines or a featureless spectrum, corresponding to 89 DA and 76 DC white dwarfs, respectively. We also recover two DBA white dwarfs and 9--10 magnetic remnants. We find two carbon-bearing DQ stars and 14 new metal-rich white dwarfs. This includes the possible detection of the first ultra-cool white dwarf with metal lines. We describe three DZ stars for which we find at least four different metal species, including one which is strongly Fe- and Ni-rich, indicative of the accretion of a planetesimal with core-Earth composition. We find one extremely massive (1.31 $\pm$ 0.01 M$_{\odot}$) DA white dwarf showing weak Balmer lines, possibly indicating stellar magnetism. Another white dwarf shows strong Balmer line emission but no infrared excess, suggesting a low-mass sub-stellar companion. High spectroscopic completeness ($>$99%) has now been reached for $\textit{Gaia}$ DR2 sources within 40 pc sample, in the northern hemisphere ($\delta >$ 0 deg) and located on the white dwarf cooling track in the Hertzsprung-Russell diagram. A statistical study of the full northern sample is presented in a companion paper.