[ADD] l10n_es_edi_tbai_reagyp_recibidas: fix REAGYP vendor bill regime key

Native l10n_es_edi_tbai hardcodes ClaveRegimenIvaOpTrascendencia '19' for
REAGYP vendor bills, but '19' only exists in the issued-invoices book. The
Batuz LROE schema for received invoices rejects it (cvc-enumeration-valid),
where the valid REAGYP-compensation key is '02'.

Override _l10n_es_tbai_get_vendor_bill_values_batuz to remap 19 -> 02.
Upstream: https://github.com/odoo/odoo/pull/266214

Co-Authored-By: Claude Opus 4.7 <noreply@anthropic.com>

l10n_es_edi_tbai_reagyp_recibidas/README.rst

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+===================================
+TicketBAI REAGYP Facturas Recibidas
+===================================
+
+.. |badge1| image:: https://img.shields.io/badge/maturity-Beta-yellow.png
+    :target: https://odoo-community.org/page/development-status
+    :alt: Beta
+.. |badge2| image:: https://img.shields.io/badge/licence-AGPL--3-blue.png
+    :target: http://www.gnu.org/licenses/agpl-3.0-standalone.html
+    :alt: License: AGPL-3
+
+|badge1| |badge2|
+
+This module fixes a bug in the native Odoo ``l10n_es_edi_tbai`` module when
+sending vendor bills under the special agriculture regime (REAGYP) to Batuz
+(Bizkaia LROE).
+
+**Problem Solved:**
+
+For REAGYP vendor bills, ``l10n_es_edi_tbai`` hardcodes the regime key
+``ClaveRegimenIvaOpTrascendencia`` to ``19``. Key ``19`` only exists in the
+issued-invoices book; the received-invoices (FacturasRecibidas) schema rejects
+it with::
+
+    cvc-enumeration-valid: Value '19' is not facet-valid with respect to
+    enumeration '[01, 02, 03, 04, 05, 06, 07, 08, 09, 12, 13]'
+
+The correct key for REAGYP compensations on purchases is ``02``.
+
+**Solution:**
+
+Overrides ``account.move._l10n_es_tbai_get_vendor_bill_values_batuz`` to remap
+the regime key from ``19`` to ``02`` for received invoices. The override is
+defensive: it only acts when the value is exactly ``['19']``, so it becomes a
+no-op once the upstream fix lands.
+
+Upstream tracking: https://github.com/odoo/odoo/pull/266214
+
+Bug Tracker
+===========
+
+Report issues at https://git.criptomart.net/criptomart/addons-cm
+
+Credits
+=======
+
+Authors
+~~~~~~~
+
+* Criptomart
+
+Maintainers
+~~~~~~~~~~~
+
+This module is maintained by Criptomart.

l10n_es_edi_tbai_reagyp_recibidas/__init__.py

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+from . import models  # noqa: F401

l10n_es_edi_tbai_reagyp_recibidas/__manifest__.py

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+# Copyright 2026 - Today Criptomart
+# License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl).
+{  # noqa: B018
+    "name": "TicketBAI REAGYP Facturas Recibidas",
+    "version": "18.0.1.0.0",
+    "summary": "Fix ClaveRegimenIvaOpTrascendencia for REAGYP vendor bills (19 -> 02)",
+    "license": "AGPL-3",
+    "author": "Odoo Community Association (OCA), Criptomart",
+    "maintainers": ["Criptomart"],
+    "website": "https://git.criptomart.net/criptomart/addons-cm",
+    "depends": ["l10n_es_edi_tbai"],
+}

l10n_es_edi_tbai_reagyp_recibidas/models/__init__.py

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+from . import account_move  # noqa: F401

l10n_es_edi_tbai_reagyp_recibidas/models/account_move.py

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+# Copyright 2026 - Today Criptomart
+# License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl).
+from odoo import models
+
+
+class AccountMove(models.Model):
+    _inherit = "account.move"
+
+    def _l10n_es_tbai_get_vendor_bill_values_batuz(self):
+        values = super()._l10n_es_tbai_get_vendor_bill_values_batuz()
+        # Clave 19 (REAGYP) sólo existe en el libro de facturas emitidas. En
+        # facturas recibidas, la compensación REAGYP se declara con la clave 02,
+        # única válida en el esquema LROE de recibidas.
+        if values.get("regime_key") == ["19"]:
+            values["regime_key"] = ["02"]
+        return values