[FIX] l10n_es,l10n_eu_service: OSS with Spain

The aim of this commit is to:
- allow OSS to use tax that aren't declare by TaxReportLine
- have the oss tax automatically populated with the correct tags for spanish
  tax report
- Add taxes specific to the spanish OSS : No sujeto y acogidas a la OSS (Servicios) and No sujeto y acogidas a la OSS (Bienes)
  using the official modulo 124 tag

closes odoo/odoo#99273

Community-pr: https://github.com/odoo/odoo/pull/99273


Task: 2930758
Signed-off-by: William André (wan) <wan@odoo.com>
Co-authored-by: Camille Casp Spiritus <casp@odoo.com>