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[16.0][IMP] l10n_es_igic: Add 5% reduced VAT #3747

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Since the 1st of January of 2024, there's a new 5% reduced type for deliveries and imports of energy, soft and with added sugars or sweeteners drinks.

@yapci-sdatos yapci-sdatos changed the title [IMP] l10n_es_igic: Add 5% reduced VAT [16.0][IMP] l10n_es_igic: Add 5% reduced VAT Oct 1, 2024
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