[REF] base: remove 'company_type'

[tde-banana-odoo]

This PR removes the company_type field, which was previously used to distinguish
between 'Person' and 'Company' contacts.

The goal is to simplify the contact form and model by eliminating this distinction, as part
of an effort to streamline and simplify the contact information structure.

Changes in l10n* modules:

l10n_sa* : Use the vat field instead of is_company to determine whether a partner
is a company or an individual:

• VAT filled (15 digits) → Company
• VAT empty → Individual

The VAT field enforces a minimum length of 15 digits, ensuring only valid
Saudi VAT numbers can be entered.

---

l10n_tr* : Turkish electronic invoicing now uses VAT length to determine the schemeID:

• 10-digit VAT → company (VKN)
• 11-digit VAT → individual (TCKN)

---

l10n_es* : determine if a Spanish VAT number represents a legal entity based on
CIF structure: 1 letter + 8 digits (e.g., A12345678) → legal entity

---

l10n_ar* : determine a partner is a legal entity based on the AFIP identification type
and CUIT prefix.

Logic:
- AFIP code = '80' (CUIT)
- CUIT prefix in ('30', '33', '34', '51', '55') → considered a company

---

l10n_hu* : determine if a partner is a company based on VAT structure:

- VAT starts with 'HU' and is 10 digits, or
- Matches the Hungarian EU format: 8 digits - [2/4/5] - 2 digits

---

l10n_* : general : removed is_company / company_type from demo/tests

This change is in line with the broader initiative to remove legacy fields and make the model
more straightforward as possible.

It had a good run — well, not really — but it's dead for good now.

Removed fields:
base : is_company, company_type, company_name
crm : commercial_partner_id
survey : certifications_company_count
website_slides : slide_channel_company_count

Task-4714892

[robodoo]

[mrsr-odoo]

Hello @yagp-odoo 👋 ,

Left some comments
But it feels strange that we sometimes use vat or parent_id in place of is_company(earlier it was easy to distinguish)
It might cause undesirable behaviour to the many flows
Can't we rely on parent_id only?

Thanks

[yagp-odoo]

Hello @mrsr-odoo 👋

But it feels strange that we sometimes use vat or parent_id in place of is_company
It might cause undesirable behavior to the many flows

Agreed it might cause unexpected outcome, but we mainly wants to check for VAT, as any registered company must have a VAT.

earlier it was easy to distinguish

Yes, but from what I understood, we're now wants to check its subject to VAT or not, not by distinguish its person or company.

Can't we rely on parent_id only?

In some cases YES, we can like for checking its root contact,..etc. A contact with False parent_id doesn't necessary have to be a Company, so checking VAT in most cases should do I think.

Though this can still be change when l10n modules come into play, Accounting Team/s may wants something different 🙃

[tde-banana-odoo]

@qdp-odoo I bet somehow this should interest you at some point. Draft and not finished in any way but hey.

[mrsr-odoo]

Hello @yagp-odoo 👋 ,
Left some comments
Some conflicts to resolves
Thanks