cte: Add parser for "Datos del Contribuyente"

[svillegas-cdd]

• Implemented parse_taxpayer_data to parse taxpayer data from CTE HTML.
• Added TaxpayerData and LastFiledDocument data models.
• Created tests to validate parser functionality with sample HTML input.

Ref: https://app.shortcut.com/cordada/story/16534/

[Copilot]

Pull Request Overview

The PR implements a parser for the "Datos del Contribuyente" (Taxpayer Data) section from CTE HTML content. It adds functionality to extract taxpayer information including start dates, activities, tax categories, and document filings.

• Implemented parse_taxpayer_data function to parse taxpayer data from CTE HTML
• Added TaxpayerData and LastFiledDocument data models with proper field definitions
• Created comprehensive tests to validate parser functionality with sample HTML input

Reviewed Changes

Copilot reviewed 4 out of 4 changed files in this pull request and generated 1 comment.

File	Description
src/tests/test_data/sii-cte/cte_empty_f29.html	Sample HTML test data containing CTE structure with taxpayer information
src/tests/test_cte_parsers.py	Test cases for the new taxpayer data parser functionality
src/cl_sii/cte/parsers.py	Implementation of parse_taxpayer_data parser function
src/cl_sii/cte/data_models.py	New data models TaxpayerData and LastFiledDocument

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[codecov]

Codecov Report

❌ Patch coverage is 97.01493% with 2 lines in your changes missing coverage. Please review.
✅ Project coverage is 89.31%. Comparing base (5a63cfe) to head (6438d2a).
⚠️ Report is 2 commits behind head on develop.

Files with missing lines	Patch %	Lines
src/cl_sii/cte/parsers.py	95.55%	0 Missing and 2 partials ⚠️

Additional details and impacted files

@@             Coverage Diff             @@
##           develop     #890      +/-   ##
===========================================
+ Coverage    89.17%   89.31%   +0.14%     
===========================================
  Files           40       40              
  Lines         3566     3632      +66     
  Branches       355      366      +11     
===========================================
+ Hits          3180     3244      +64     
  Misses         238      238              
- Partials       148      150       +2     

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[sonarqubecloud]

Quality Gate failed

Failed conditions
49.7% Duplication on New Code (required ≤ 3%)
C Reliability Rating on New Code (required ≥ A)

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