This update ensures Odoo's Spanish tax reporting (l10n_es_report) complies with the latest requirements from the BOE (Boletín Oficial de la Estado) regarding the Modelo 347. A change was made to the export process to align with recent regulations, specifically addressing a lack of subsidy number data by adding placeholder zeros. This update maintains compliance with Spanish tax reporting standards.

reference: https://www.boe.es/buscar/doc.php?id=BOE-A-2025-25390 considering the modelo 347

As we do not have anything for the subsidy number, we just put 6 0s.

opw-5926624

Forward-Port-Of: odoo/enterprise#107125

This update enhances the security and logging around exporting large spreadsheet datasets from Odoo. Specifically, it adds detailed logging for common export scenarios like downloading and printing, while also restricting access to frozen or XLSX spreadsheets to authorized users. This improves data tracking and protects sensitive information.

Forward-Port-Of: odoo/enterprise#104951
Forward-Port-Of: odoo/enterprise#85888