[16.0][FWP] l10n_es_extension

[eantones]

Forward-port of pending 14.0 commits detected by the migration gate sweep (2026-07-05, from PR #439).

Ported:

• [REF] rename data file
• [IMP] added new exempt tax (+ pre-commit auto fixes; version translated to 16.0.1.0.1)

Not ported: the readme-structure regen commit (16.0 keeps its own generated docs state).

Satellite note: PR #439 also touches l10n_es_asset_extension — not present on 16.0, no action.

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 54.00%. Comparing base (6366446) to head (ec6cf5b).

Additional details and impacted files

@@           Coverage Diff           @@
##             16.0     #947   +/-   ##
=======================================
  Coverage   54.00%   54.00%           
=======================================
  Files         337      337           
  Lines        6947     6947           
  Branches     1035     1035           
=======================================
  Hits         3752     3752           
  Misses       3057     3057           
  Partials      138      138           

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