rcv: Make IVA fields optional in schemas and data models

[svillegas-cdd]

• Updated iva_retenido_total, iva_retenido_parcial, iva_no_retenido, iva_propio, iva_terceros.
• Discovered that the fields iva_retenido_total and iva_retenido_parcialcan be null in some cases, so all iva* fields are now nullable.

Ref: https://app.shortcut.com/cordada/story/17456/

[sonarqubecloud]

Quality Gate passed

Issues
0 New issues
0 Accepted issues

Measures
0 Security Hotspots
0.0% Coverage on New Code
0.0% Duplication on New Code

See analysis details on SonarQube Cloud

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 88.79%. Comparing base (da737dd) to head (c394a35).
⚠️ Report is 2 commits behind head on develop.

Additional details and impacted files

@@           Coverage Diff            @@
##           develop     #941   +/-   ##
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  Coverage    88.79%   88.79%           
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  Files           40       40           
  Lines         3767     3767           
  Branches       390      390           
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  Hits          3345     3345           
  Misses         267      267           
  Partials       155      155           

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[Copilot]

Pull Request Overview

This PR makes five IVA-related fields optional in the RCV (Registro de Compras y Ventas - Chilean tax document) venta (sales) records parsing system. The changes were motivated by discovering that iva_retenido_total and iva_retenido_parcial can be null in real-world data.

Key Changes:

• Updated data model type annotations from int to Optional[int] for 5 IVA fields
• Updated marshmallow schema fields from required=True to required=False, allow_none=True
• Added test case demonstrating nullable behavior with iva_retenido_parcial=None and iva_retenido_total=2020

Reviewed Changes

Copilot reviewed 4 out of 4 changed files in this pull request and generated no comments.

File	Description
src/cl_sii/rcv/data_models.py	Updated type annotations to Optional[int] for all 5 IVA fields in RvDetalleEntry class
src/cl_sii/rcv/parse_csv.py	Updated marshmallow field definitions to required=False, allow_none=True for all 5 IVA fields in RcvVentaCsvRowSchema
src/tests/test_rcv_parse_csv.py	Updated test expectations to include a case with iva_retenido_total=2020 and iva_retenido_parcial=None
src/tests/test_data/sii-rcv/RCV-venta-extra-empty-impuestos-rows.csv	Added test data row with non-zero iva_retenido_total and empty iva_retenido_parcial field

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