INC tax in Colombia

[alvarolivie]

• Added a missing Tax def

Pre-Review Checklist

• I've read the CONTRIBUTING.md guide.
• I have performed a self-review of my code.
• I have added thorough tests with at least 90% code coverage.
• I've modified or created example GOBL documents to show my changes in use, if appropriate.
• When adding or modifying a tax regime or addon, I've added links to the source of the changes, either structured or in the comments.
• I've run go generate . to ensure that the Schemas and Regime data are up to date.
• All linter warnings have been reviewed and fixed.
• I've been obsessive with pointer nil checks to avoid panics.
• The CHANGELOG.md has been updated with an overview of my changes.
• Requested a review from @samlown.

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 92.17%. Comparing base (ebdf3dc) to head (35456ba).
⚠️ Report is 7 commits behind head on main.

Additional details and impacted files

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##             main     #629   +/-   ##
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  Coverage   92.17%   92.17%           
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  Files         297      297           
  Lines       14555    14555           
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  Hits        13416    13416           
  Misses        819      819           
  Partials      320      320           

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[Copilot]

Pull Request Overview

This PR adds the missing INC (Impuesto Nacional al Consumo / National Consumption Tax) tax category definition for the Colombian tax regime.

• Added comprehensive tax category definition for INC with English and Spanish translations
• Updated the tax category constant to include a descriptive comment
• Generated corresponding JSON schema data for the new tax category

Reviewed Changes

Copilot reviewed 2 out of 2 changed files in this pull request and generated no comments.

File	Description
regimes/co/tax_categories.go	Added INC tax category definition with localized names and titles, plus comment to the constant
data/regimes/co.json	Generated JSON schema output for the new INC tax category

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[cavalle]

LGTM!

[samlown]

I think there should be a better reference to the source of this tax category or a bit more comments around why this differs from the regular IC (Impuesto Consumo).