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fix: Spanish VAT number for foreigners #2375

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jvanveen
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This allows Spanish VAT numbers to have the following formats:

  • ES12345678 (spanish people)
  • ESX2345678X (foreigners)
  • ESX23456789 (foreigners)

Checklist

  • PR contains only changes related; no stray files, etc.
  • README updated (where applicable)
  • Tests written (where applicable)
  • References provided in PR (where applicable)

This allows Spanish VAT numbers to have the following formats:
* ES12345678 (spanish people)
* ESX2345678X (foreigners)
* ESX23456789 (foreigners)
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Please add tests for the new format and provide a source for the updated regular expression

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