[FIX] l10n_es_edi_tbai: similar to sii clave regimen 02 is only exports of goods

opw-3716413

closes odoo/odoo#152125

Signed-off-by: Brice Bartoletti (bib) <bib@odoo.com>

addons/l10n_es_edi_tbai/models/account_edi_format.py

@@ -360,11 +360,8 @@ class AccountEdiFormat(models.Model):
         # Regime codes (ClaveRegimenEspecialOTrascendencia)
         # NOTE there's 11 more codes to implement, also there can be up to 3 in total
         # See https://www.gipuzkoa.eus/documents/2456431/13761128/Anexo+I.pdf/2ab0116c-25b4-f16a-440e-c299952d683d
-        com_partner = invoice.commercial_partner_id
-        if not com_partner.country_id or com_partner.country_id.code in self.env.ref('base.europe').country_ids.mapped('code'):
-            values['regime_key'] = ['01']
-        else:
-            values['regime_key'] = ['02']
+        export_exempts = invoice.invoice_line_ids.tax_ids.filtered(lambda t: t.l10n_es_exempt_reason == 'E2')
+        values['regime_key'] = ['02'] if export_exempts else ['01']
 
         if invoice.l10n_es_is_simplified:
             values['regime_key'].append(52)  # code for simplified invoices