[FIX] l10n_es: split IRPF 19% in two, depending on target model

Purchase IRPF 19% Spanish tax has 2 target models: 111 and 123.

New law requires a more specific breakdown.

Now, the tax for 111 is relabeled as "Retenciones IRPF 19% (Compra
consejero de persona física)" to be more accurate, and the new one for
model 123 is named "Retenciones IRPF 19% (Compra consejero de
sociedad)".

Since Odoo doesn't implement model 123 yet, that new tax includes no
repartition lines.

See OCA/l10n-spain#3520 for more context.

OPW-3864840
@moduon MT-5767

closes #170293

X-original-commit: eb16b63
Signed-off-by: Josse Colpaert (jco) <[email protected]>
Co-authored-by: Loida Vilaplana <[email protected]>
Co-authored-by: Agustín Castro Bugallo <[email protected]>

addons/l10n_es/data/template/account.tax-es_common.csv

@@ -589,7 +589,11 @@
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 "","","","","","","","","","","","","","","","","","base","","refund","","100","",""
 "","","","","","","","","","","","","","","","","","tax","","refund","","100","",""
-"account_tax_template_p_irpf19ca","","15% Withholding Directors and Administrators","","purchase","19% WH CA","Retenciones IRPF 19% Consejeros y administradores","Retencions IRPF 19% consellers i administradors","-19.0","percent","tax_group_retenciones_19","","retencion","","","","","base","+mod111[02]","invoice","","","",""
+"account_tax_template_p_irpf19ca","","19% Withholding Directors and Administrators (Purchase natural person director)","","purchase","19% WH CA NP","Retenciones IRPF 19% Consejeros y administradores (Compra consejero de persona física)","Retencions IRPF 19% consellers i administradors (Compra conseller de persona física)","-19.0","percent","tax_group_retenciones_19","","retencion","","","","","base","+mod111[02]","invoice","","","",""
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+"","","","","","","","","","","","","","","","","","base","-mod111[02]","refund","","","",""
+"","","","","","","","","","","","","","","","","","tax","+mod111[03]","refund","account_common_4751","","",""
+"account_tax_template_p_irpf19cs","","19% Withholding Directors and Administrators (Purchase company director)","","purchase","19% WH CA S","Retenciones IRPF 19% Consejeros y administradores (Compra consejero de sociedad)","Retencions IRPF 19% consellers i administradors (Compra conseller de societat)","-19.0","percent","tax_group_retenciones_19","","retencion","","","","","base","+mod111[02]","invoice","","","",""
 "","","","","","","","","","","","","","","","","","tax","-mod111[03]","invoice","account_common_4751","","",""
 "","","","","","","","","","","","","","","","","","base","-mod111[02]","refund","","","",""
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