[IMP] l10n_es: add new 2023 taxes and mod 303 tags

- Added tags for the new Modelo 303 tax grids: 150, 152, 153, 155, 156, 158
- Added new 0% and 5% taxes (used for ceratain food and electricity)
- Added new 0% and 0.62% Recargo de Equivalencia taxes
- Added fiscal position and Modelo 303 tag mappings for all new taxes

References:
- https://sede.agenciatributaria.gob.es/static_files/Sede/Disenyo_registro/DR_300_399/archivos_23/DR303e23.xlsx
- https://www.boe.es/buscar/doc.php?lang=es&id=BOE-A-2022-22685



Thanks to @pedrobaeza for the input

task-2993087

closes odoo/odoo#103361

Related: odoo/enterprise#32866
Signed-off-by: Josse Colpaert <jco@odoo.com>