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[18.0][MIG] l10n_es_aeat_sii_special_prorate_regularization_capital_asset: Migration to 18.0 #855

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[18.0][MIG] l10n_es_aeat_sii_special_prorate_regularization_capital_asset: Migration to 18.0 #855

[DO NOT MERGE] test-requirements.txt
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