[14.0][IMP] l10n_es_extension: add the generic non-deductible VAT family

[eantones]

Summary

• Add the complete non-deductible input VAT family the official l10n_es does not ship: the goods variants (bienes corrientes / bienes de inversión) of the official 4%, 10% and 21% templates (the 21% keeps the official's historical p_iva0_nd naming) and the nine intra-community / reverse-charge non-deductible templates.
• Move the name overrides of the four official non-deductible templates (4%, 5%, 10%, 21%) here.
• Plug the family into the official fiscal positions the same way l10n_es_special_prorate plugs its prorate taxes: intra-community (9 lines), IRPF 15 (6 lines) and, in the second commit, the TAI "no sujeto por reglas de localización" position (9 lines).
• The 14.0.3.0.0 migration materializes this module's mapping lines on the fiscal positions of already-existing companies (template lines only flow through the chart wizard). It resolves instantiated records by terminal xml-id name, so it works during the custody handover from oxigensalud/odoo-addons (see the paired PR) and on any generic database.

The tax and mapping records are a faithful copy of the ones oxigensalud/odoo-addons (oxigen_l10n_es) declared until now — they were born there, but they are generic to the Spanish localization, not client customizations. The terminal xml-id names are kept identical on purpose: the paired oxigen_l10n_es migration hands the existing records over in place, and the template synchronization of later Odoo versions pairs records by name.

Pairs with oxigensalud/odoo-addons#217. This PR must be merged first (or together): the other side depends on this module declaring the family.

Test plan

• pre-commit run passes locally
• Copy fidelity verified field by field against the source module (34 records, zero differences)
• CI green
• Update rehearsal on a database snapshot together with the paired PR (2026-07-23, production snapshot, green — full assert battery in [14.0][IMP] oxigen_l10n_es: hand the non-deductible family over to l10n_es_extension oxigensalud/odoo-addons#217): templates end up single-owner under l10n_es_extension, no duplicated records, TAI positions of existing companies carry the nine non-deductible lines

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 51.46%. Comparing base (915c841) to head (64cfa94).

Additional details and impacted files

@@            Coverage Diff             @@
##             14.0     #953      +/-   ##
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- Coverage   51.47%   51.46%   -0.01%     
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  Files        1182     1182              
  Lines       20438    20438              
  Branches     4299     4299              
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- Hits        10520    10518       -2     
- Misses       9661     9662       +1     
- Partials      257      258       +1     

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