[FIX] l10n_es: split IRPF 19% in two, depending on target model

Purchase IRPF 19% Spanish tax has 2 target models: 111 and 123.

New law requires a more specific breakdown.

Now, the tax for 111 is relabeled as "Retenciones IRPF 19% (Compra
consejero de persona física)" to be more accurate, and the new one for
model 123 is named "Retenciones IRPF 19% (Compra consejero de
sociedad)".

Since Odoo doesn't implement model 123 yet, that new tax includes no
repartition lines.

See OCA/l10n-spain#3520 for more context.

OPW-3864840
@moduon MT-5767

X-original-commit: 68fc012
Co-authored-by: Loida Vilaplana <[email protected]>