[IMP] l10n_es: update common template data - task 2

The requirement of the task was to :

-Add a new account expense account for "Business trip", with description, translations
-Add 21% tax for business trip expense
-Modify the name of the "fp_intra_private" explaining it is for European countries.

Author: JasicMila

addons/l10n_es/data/template/account.account-es_common.csv

@@ -384,6 +384,7 @@
 "account_common_626","Banking and similar services","Servicios bancarios y similares","Serveis bancaris i similars","626","expense","False","","Fees and commissions charged by banks and financial institutions","Tarifas y comisiones cobradas por bancos e instituciones financieras","Tarifes i comissions cobrades per bancs i entitats financeres",""
 "account_common_627","Advertising, publicity and public relations","Publicidad, propaganda y relaciones públicas","Publicitat, propaganda i relacions públiques","627","expense","False","","Expenses for marketing, advertising, and public relations activities","Gastos de actividades de marketing, publicidad y relaciones públicas","Despeses per a activitats de màrqueting, publicitat i relacions públiques",""
 "account_common_6271","Business gifts","Regalos de empresa","Regals d'empresa","6271","expense","False","","Business gifts offered to partners","Regalos empresariales ofrecidos a los socios","Regals empresarials oferts als socis",""
+"account_common_6272","Business trip","Viaje de negocios","Viatge de negocis","6272","expense","False","","Business trips related to work","Viajes de negocios relacionados con el trabajo","Viatges de negocis relacionats amb la feina",""
 "account_common_628","Utilities","Suministros","Subministraments","628","expense","False","","Costs for essential services","Costos de los servicios esenciales","Costos dels serveis essencials",""
 "account_common_6281","Water, Electricity, Gas","Agua, electricidad, gas","Aigua, Electricitat, Gas","6281","expense","False","","Water, Electricity and Gas expenses incurred in the context of your company","Gastos de Agua, Electricidad y Gas incurridos en el contexto de su empresa","Despeses d'aigua, electricitat i gas en què s'hagi incorregut en el context de la vostra empresa",""
 "account_common_6282","Fuel","Combustible","Combustible","6282","expense","False","","Fuel expenses for cars","Gastos de combustible para automóviles","Despeses de combustible per a cotxes",""

addons/l10n_es/data/template/account.fiscal.position-es_common_mainland.csv

@@ -1,6 +1,6 @@
 "id","sequence","name","name@es","name@ca","auto_apply","vat_required","country_id","country_group_id","account_ids/account_src_id","account_ids/account_dest_id"
 "l10n_es_domestic_fiscal_position","10","ES Domestic","España Peninsula","Espanya Península","1","","base.es","l10n_es.mainland_es","",""
-"fp_intra_private","30","EU private","EU privado","EU privat","1","","","account.europe_vat","",""
+"fp_intra_private","30","European countries private","Países europeos privado","Països europeus privat","1","","","account.europe_vat","",""
 "fp_intra","20","Intra-community","Régimen Intracomunitario","Règim intracomunitari","1","1","","account.europe_vat","",""
 "","","","","","","","","","account_common_7000","account_common_7001"
 "","","","","","","","","","account_common_7010","account_common_7011"

addons/l10n_es/data/template/account.tax-es_canary_common.csv

@@ -491,3 +491,4 @@
 "","","","","","","","","","","","","tax","invoice","account_common_4751","100","","","","","","",""
 "","","","","","","","","","","","","base","refund","","100","","","","","","",""
 "","","","","","","","","","","","","tax","refund","account_common_4751","100","","","","","","",""
+

addons/l10n_es/data/template/account.tax-es_common_mainland.csv

@@ -723,3 +723,7 @@
 "","","","","","","","","","","","","","","","","","","tax","","invoice","","","","","","","",""
 "","","","","","","","","","","","","","","","","","","base","","refund","","","","","","","",""
 "","","","","","","","","","","","","","","","","","","tax","","refund","","","","","","","",""
+"account_tax_template_s_iva21","","True","Business trip","Buss. trip","purchase","VAT 21%","IVA 21% ","IVA 21%","-21.0","percent","tax_group_iva_21","","","","","","","base","","invoice","","","Viaje de negocios","","","","",""
+"","","","","","","","","","","","","","","","","","","tax","","invoice","account_common_4750","","","","","","",""
+"","","","","","","","","","","","","","","","","","","base","","refund","","","","","","","",""
+"","","","","","","","","","","","","","","","","","","tax","","refund","","","","","","","",""