The new Libros Registro de IVA export from l10n_es_reports is very similar to l10n_es_edi_sii We want to reuse things in l10n_es_edi_sii but it will require l10n_es_reports to depend on it first, which is not a good thing since the Libros export are used mainly by SME that does not have l10n_es_edi_sii installed yet This commit refactor some part from l10n_es_edi_sii to l10n_es so that l10n_es_reports can reuse things from l10n_es_edi_sii while not depending on it closes odoo/odoo#136983 Community-pr: https://github.com/odoo/odoo/pull/136983 Enterprise-pr: https://github.com/odoo/enterprise/pull/47578 Task-id: 3394451 Related: odoo/enterprise#47578 Related: odoo/upgrade#5304 Signed-off-by: Josse Colpaert <jco@odoo.com>