[IMP] l10n_es_aeat/l10n_es_aeat_mod303: Crear asiento de regularización cuando se hace la declaración #210
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Este PR incluye la posibilidad genérica de hacer asientos de regularización en el módulo base de la AEAT. Se ha activado esa funcionalidad para el modelo 303, y se puede activar para otros como el 111/115, etc.
Además, se ha añadido la Agencia Tributaria como proveedor y se asigna en el asiento de regularización para que el total a pagar se cargue a esa empresa y luego pueda conciliarse vía el extracto bancario.