The PR fixes Bug 642137 for the Spanish SII XML: ImporteTAIReglasLocalizacion must be negative for sales credit memos under the One-Stop-Shop regime. The change keeps invoices positive, makes credit memos negative in the shared One-Stop-Shop amount buffer, and covers both normal and corrective credit memo flows.

The fix is targeted. HandleNonTaxableVATEntries and HandleReplacementNonTaxableVATEntries now pass the customer ledger entry document type into UpdateAmountBufferWithOneStopShop, and only credit memos use -Abs(TempVATEntry.Base). The surrounding export code still writes the same node only when One-Stop-Shop VAT entries exist, so the change addresses the sign without changing node selection or normal VAT handling.

None.

Risk: This is a tax reporting path in SIIXMLCreator.Codeunit.al, so a wrong sign can produce incorrect SII XML for posted sales credit memos. The code change is narrow: it only changes the One-Stop-Shop non-taxable amount added to ImporteTAIReglasLocalizacion; it does not add events, change public signatures, or alter purchase/service logic. The updated tests cover invoices staying positive, credit memos becoming negative, replacement credit memos, and the specific corrective R5 credit memo scenario.

Necessity: The linked bug and PR title describe a concrete reporting defect. Without the change, sales credit memo XML under One-Stop-Shop can report the amount with the invoice sign. The scope matches that defect and is small enough for a bug fix.