[IMP] l10n_it: added missing taxes

added 5% tax rate for sale and purchase which was missing

was task# 1915454

closes odoo/odoo#33400

Signed-off-by: Cedric Snauwaert (csn) <csn@openerp.com>

addons/l10n_it/data/account.tax.group.csv

 id,name
 tax_group_iva_2,IVA 2%
 tax_group_iva_4,IVA 4%
+tax_group_iva_5,IVA 5%
 tax_group_iva_10,IVA 10%
 tax_group_iva_12,IVA 12%
 tax_group_iva_21,IVA 21%

addons/l10n_it/data/account.tax.template.csv

@@ -5,6 +5,8 @@ id,description,chart_template_id/id,name,sequence,amount,amount_type,type_tax_us
 21a,21a,l10n_it_chart_template_generic,Iva al 21% (credito),4,21,percent,purchase,False,1601,1601,tax_tag_10,,tax_group_iva_21
 20v,20v,l10n_it_chart_template_generic,Iva al 20% (debito),3,20,percent,sale,False,2601,2601,tax_tag_35,,tax_group_iva_20
 20a,20a,l10n_it_chart_template_generic,Iva al 20% (credito),4,20,percent,purchase,False,1601,1601,tax_tag_05,,tax_group_iva_20
+5v,5v,l10n_it_chart_template_generic,Iva al 5% (debito),5,5,percent,sale,False,2601,2601,tax_tag_5v,,tax_group_iva_5
+5a,5a,l10n_it_chart_template_generic,Iva al 5% (credito),6,5,percent,purchase,False,1601,1601,tax_tag_5a,,tax_group_iva_5
 10v,10v,l10n_it_chart_template_generic,Iva al 10% (debito),5,10,percent,sale,False,2601,2601,tax_tag_29,,tax_group_iva_10
 10a,10a,l10n_it_chart_template_generic,Iva al 10% (credito),6,10,percent,purchase,False,1601,1601,tax_tag_01,,tax_group_iva_10
 10AOb,10AOb,l10n_it_chart_template_generic,Iva al 10% indetraibile (D),200,0,percent,none,False,1601,1601,,,tax_group_iva_10

addons/l10n_it/data/l10n_it_chart_data.xml

@@ -190,4 +190,12 @@
             <field name="name">00art15v</field>
             <field name="applicability">taxes</field>
         </record>
+        <record id="tax_tag_5a" model="account.account.tag">
+            <field name="name">5a</field>
+            <field name="applicability">taxes</field>
+        </record>
+        <record id="tax_tag_5v" model="account.account.tag">
+            <field name="name">5v</field>
+            <field name="applicability">taxes</field>
+        </record>
 </odoo>