[IMP] l10n_es: add Canary islands CoA

[yosuanicolaus]

This commit adds Canary Island CoA from OCA's l10n_es_igic module.

The initial migration was done using the script from: [https://github.com/william-andre/transform_coa](https://github.com/william-andre/transform_coa%60)

Along that, we also applied few more things:

• use the english translations in name and moved the spanish names in name@es
• added sequence on taxes for common and canary so that the canary's taxes appear higher on the view list if it exist
• added auto-apply on canary's fiscal position based on zip codes
• adapt -100 taxes on some of the taxes in canary
• refactored the template flow

From now on, the flow of the template dependencies will be like the following:

               common
              /      \
  es_canary_common   es_common_mainland
        |                   |
(canary-assoc/full/pymes)  (common-assec/full/pymes/coop_pymes)

task-id: 3354514

[robodoo]

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