fix(l10n_es_aeat_mod390): Net REAGP rectifications into annual totals

Fixes issue where REAGP compensation rectifications were not incorporated into
Modelo 390 annual totals. Rectifications were being incorrectly routed to
'Rectificación de deducciones' lines instead of being netted into the REAGP
compensation totals.

Changes:
- Fields 60/61 (REAGP Base/Cuota): Change move_type from 'regular' to 'all'
  to include both invoices and refund/rectification moves
- Fields 60/61: Add livestock/fishing REAGP tax id (p_iva105_gan) alongside
  agriculture (p_iva12_agr)
- Tax mapping: Add missing p_iva105_gan mapping to account_tax_template_p_iva105_gan

This ensures:
1. REAGP totals include both positive compensations and rectifications (net)
2. Rectifications no longer appear under deductions rectification lines
3. Consistency with Modelo 303 quarterly reporting (box 42)
4. 2025 schema benefits via proper field_number assignment in 2024 mapping

Author: mbaena

l10n_es_aeat_mod390/__manifest__.py

@@ -3,7 +3,7 @@
 
 {
     "name": "AEAT modelo 390",
-    "version": "17.0.1.9.1",
+    "version": "17.0.1.9.2",
     "category": "Localisation/Accounting",
     "author": "Tecnativa, Odoo Community Association (OCA)",
     "website": "https://github.com/OCA/l10n-spain",

l10n_es_aeat_mod390/data/2024/l10n.es.aeat.map.tax.line.csv

@@ -27,8 +27,8 @@ aeat_mod390_2024_map_line_043,,"43","base","False","aeat_mod390_2024_map","refun
 aeat_mod390_2024_map_line_044,,"44","amount","False","aeat_mod390_2024_map","refund","Modificación recargo equivalencia - Cuota","both","s_req0,s_req026,s_req05,s_req062,s_req1,s_req014,s_req52"
 aeat_mod390_2024_map_line_045,,"45","base","False","aeat_mod390_2024_map","refund","Modificación recargo equivalencia por auto de declaración de concurso de acreedores - Base","both",""
 aeat_mod390_2024_map_line_046,,"46","amount","False","aeat_mod390_2024_map","refund","Modificación recargo equivalencia por auto de declaración de concurso de acreedores - Cuota","both",""
-aeat_mod390_2024_map_line_060,,"60","base","True","aeat_mod390_2024_map","regular","Compensac. rég. especial agric./ganad./pesca - Base","both","p_iva12_agr"
-aeat_mod390_2024_map_line_061,,"61","amount","True","aeat_mod390_2024_map","regular","Compensac. rég. especial agric./ganad./pesca - Cuota","both","p_iva12_agr"
+aeat_mod390_2024_map_line_060,,"60","base","True","aeat_mod390_2024_map","all","Compensac. rég. especial agric./ganad./pesca - Base","both","p_iva12_agr,p_iva105_gan"
+aeat_mod390_2024_map_line_061,,"61","amount","True","aeat_mod390_2024_map","all","Compensac. rég. especial agric./ganad./pesca - Cuota","both","p_iva12_agr,p_iva105_gan"
 aeat_mod390_2024_map_line_062,"common_472","62","amount","True","aeat_mod390_2024_map","refund","Rectificación de deducciones - Cuota","both","p_req026,p_req05,p_req062,p_req1,p_req014,p_req52,p_iva0_s_bc,p_iva2_bc,p_iva2_sc,p_iva4_bc,p_iva4_sc,p_iva5_bc,p_iva5_sc,p_iva7-5_bc,p_iva7-5_sc,p_iva4_bi,p_iva4_ibc,p_iva4_ibi,p_iva0_ic_bc,p_iva2_ic_bc,p_iva4_ic_bc,p_iva5_ic_bc,p_iva7-5_ic_bc,p_iva4_ic_bi,p_iva0_isc,p_iva2_isc,p_iva4_sp_in,p_iva5_isc,p_iva7-5_isc,p_iva4_sp_ex,p_iva0_s_sc,p_iva10_bc,p_iva10_sc,p_iva10_bi,p_iva10_ibc,p_iva10_ibi,p_iva10_ic_bc,p_iva10_ic_bi,p_iva10_sp_in,p_iva10_sp_ex,p_iva10_isp,p_iva21_bc,p_iva21_sc,p_iva21_bi,p_iva21_ibc,p_iva21_ibi,p_iva21_ic_bc,p_iva21_ic_bi,p_iva21_sp_in,p_iva21_sp_ex,p_iva21_isp,p_iva0_ic_sc,p_iva2_ic_sc,p_iva4_isp,p_iva5_ic_sc,p_iva7-5_ic_sc,p_iva10_isp,p_iva21_isp,p_iva4_isp_bi,p_iva10_isp_bi,p_iva21_isp_bi"
 aeat_mod390_2024_map_line_099,,"99","base","False","aeat_mod390_2024_map","all","Volumen de operaciones","both","s_iva21b,s_iva21s,s_iva10b,s_iva10s,s_iva7-5b,s_iva7-5s,s_iva5b,s_iva5s,s_iva4b,s_iva4s,s_iva2b,s_iva2s,s_iva0b,s_iva0s"
 aeat_mod390_2024_map_line_103,,"103","base","False","aeat_mod390_2024_map","all","Entregas intracomunitarias exentas","both","s_iva0_g_i,s_iva0_sp_i"

l10n_es_aeat_mod390/data/2024/l10n.es.aeat.map.tax.line.tax.csv

@@ -27,3 +27,4 @@ p_iva7-5_isc,account_tax_template_p_iva7-5_isc
 p_iva0_s_bc,account_tax_template_p_iva0_s_bc
 p_iva0_s_sc,account_tax_template_p_iva0_s_sc
 p_iva12_agr,account_tax_template_p_iva12_agr
+p_iva105_gan,account_tax_template_p_iva105_gan