[14.0][IMP] l10n_es_extension: add 322 tax templates

[eantones]

Summary

• Classify the existing zero-rate sale tax template as CDD in its visible name.
• Add the generic SDD zero-rate sale tax template.
• Add missing 0% purchase tax templates for investment goods and intra-community services.
• Add the l10n_es_extension_account_asset_tax_consistency glue module to set asset applicability for the new purchase templates.
• Add the l10n_es_extension_facturae glue module to set Facturae code 01 on the new extension templates.
• Add the non-subject investment-goods purchase template to the SII SFRNS mapping.
• Add the l10n_es_aeat_mod349_extension glue module to map intra-community services to AEAT 349 operation A.

Test plan

• pre-commit run -a
• pre-commit run --files l10n_es_aeat_sii_oca_extension/data/aeat_sii_map_data.xml
• pre-commit run --files l10n_es_aeat_mod349_extension/... setup/l10n_es_aeat_mod349_extension/setup.py
• XML syntax check
• Live Test1 XML-RPC check for AEAT 349 operation A
• Local guijarron14 install for l10n_es_aeat_mod349_extension
• Local guijarron14 module update for l10n_es_aeat_sii_oca_extension
• CI green

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 50.81%. Comparing base (812df19) to head (7b36376).

Additional details and impacted files

@@            Coverage Diff             @@
##             14.0     #915      +/-   ##
==========================================
- Coverage   50.86%   50.81%   -0.05%     
==========================================
  Files        1178     1178              
  Lines       20335    20335              
  Branches     4292     4292              
==========================================
- Hits        10343    10334       -9     
- Misses       9751     9756       +5     
- Partials      241      245       +4     

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