[ADD] l10n_es: products not subject to tax and Canary, Ceuta and Melilla Fiscal Position

[FIX] l10n_es: change fiscal position name

[FIX] l10n_es: name suggested

[CLA] Update CLA with new mails

closes odoo/odoo#39473

X-original-commit: cbfcf710
Signed-off-by: Josse Colpaert <jco@openerp.com>
Co-authored-by: Pedro M. Baeza <pedro.baeza@tecnativa.com>