[IMP] l10n_pt: add type and reference account for taxes

Useful resource to understand the different taxes:
- IVA dedutível
- IVA suportado
- IVA liquidado
https://www.e-konomista.pt/iva-dedutivel/



closes odoo/odoo#83994

Signed-off-by: William André (wan) <wan@odoo.com>