This update adds support for 'page 2 bis' within Spanish tax reports (l10n_es_reports). This enhancement ensures compliance with updated Spanish tax regulations by accurately representing this specific data field in the 390 boe report. It’s a key improvement for businesses using Odoo Enterprise in Spain.

In this commit:
- We are adding representation of page 2 bis to the 390 boe.txt 

task-5881396

Forward-Port-Of: odoo/enterprise#106861

This update clarifies that commission adjustments can only be created using users who are part of approved subscription plans. Previously, adjustments could be linked to any active plan, leading to confusion and incorrect user selections. This change improves the accuracy and manageability of commission settings.

Before this commit,  when defining ajustment, the add_user_id and reduce_user_id could belong to any kind of active plan. It would make difficult to select the correct user when multiple plans were available. This commit ensure only approved plan can be used to create ajustments.

Forward-Port-Of: odoo/enterprise#106637