This update ensures Odoo's Spanish tax reporting (l10n_es_report) complies with the latest requirements from the BOE (Agencia Tributaria) regarding the Modelo 347. A change was made to the export format to align with recent regulations, specifically addressing a lack of subsidy number data by adding placeholder zeros. This update is crucial for accurate tax reporting in Spain.

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