[FIX] l10n_es: Add missing repartition lines to tax

Account tax `account_tax_template_p_irpf19cs` doesn't include
any repartition lines in the record. This provokes an error
while upgrading from earlier versions as it will trigger the error
```
ValidationError(_("Invoice and credit note distribution should each contain exactly one line for the base."))
```

Steps to reproduce:
- On a fresh 14.0 db, install module `l10n_es`
- Upgrade to 15.0

closes odoo#163986

Signed-off-by: Josse Colpaert <jco@odoo.com>

addons/l10n_es/data/account_tax_data.xml

@@ -5071,6 +5071,29 @@
         <field name="amount" eval="-19"/>
         <field name="amount_type">percent</field>
         <field name="tax_group_id" ref="tax_group_retenciones_19"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'base',
+            }),
+
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'tax',
+                'account_id': ref('l10n_es.account_common_4751'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'base',
+            }),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'tax',
+                'account_id': ref('l10n_es.account_common_4751'),
+            }),
+        ]"/>
     </record>
     <record id="account_tax_template_p_irpf35cya" model="account.tax.template">
         <field name="description"/> <!-- for resetting the value on existing DBs -->