[14.0][ADD] l10n_es_aeat_mod349_special_prorate

[eantones]

New auto-install bridge module wiring the special prorate purchase taxes (l10n_es_special_prorate) into the AEAT 349 model tax map, keys A (intra-community acquisitions of goods) and I (intra-community acquisitions of services).

Why. l10n_es_special_prorate only depends on l10n_es, so it cannot declare 349 map membership itself. That wiring is generic (any database using both modules wants it), and until now it only existed inside a client localization module. This module is the missing 349 counterpart of the existing bridges l10n_es_aeat_mod303_special_prorate and l10n_es_aeat_sii_oca_special_prorate, built to their exact pattern: auto_install=True, depends on both sides, data-only.

Contents. A single data file extending the official l10n_es_aeat_mod349.aeat_349_map_line_A/_I records with the 9 prorate tax templates (p_priva{4,10,21}_ic_bc/_ic_bi on A, p_priva{4,10,21}_sp_in on I) via idempotent (4, ref(...)) additions.

No migration needed — but existing databases need an explicit install. Membership is stored on the template itself (tax_tmpl_ids is a one2many; the inverse many2one lives on account.tax.template), so on databases where the client module already wired these taxes the values persist and this module simply re-asserts them idempotently. On fresh databases auto_install wires everything whenever both dependencies are installed, in any order. On an EXISTING database, however, -u all never installs a new module — not even an auto_install one (that trigger only fires on install chains and fresh databases; proven in the migration rehearsal of 2026-07-23) — so the deployment pipeline must install it explicitly (-i l10n_es_aeat_mod349_special_prorate) once.

Companion change: oxigensalud/odoo-addons#217 removes the same 9 references (and the then-unused l10n_es_special_prorate dependency) from the client module.

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 51.49%. Comparing base (915c841) to head (21bb17c).

Additional details and impacted files

@@            Coverage Diff             @@
##             14.0     #954      +/-   ##
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+ Coverage   51.47%   51.49%   +0.01%     
==========================================
  Files        1182     1182              
  Lines       20438    20438              
  Branches     4299     4299              
==========================================
+ Hits        10520    10524       +4     
+ Misses       9661     9658       -3     
+ Partials      257      256       -1     

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