[IMP] l10n_es_aeat_sii_oca: Include new tax 5%
[IMP] l10n_es_aeat_sii_oca: Include new tax 5%

Following https://github.com/odoo/odoo/pull/95967, the mapping is done
in the SII corresponding files.

TT38004

OCA/l10n-spain,OCA/l10n-spain,OCA/l10n-spain