Add Chile (CL) tax regime

[AdrianArencibia]

Adds a new Chile (CL) tax regime, including VAT (IVA) metadata and Chilean RUT tax identity normalization/validation, plus generated regime data and example documents.

Changes

• Register new CL regime and add its regime definition (timezone, currency, VAT category/rate).
• Implement RUT normalization + Modulo 11 check-digit validation with tests.
• Add generated regime JSON/schema updates and Chile invoice examples/docs.

Pre-Review Checklist

• Opened this PR as a draft
• Read the CONTRIBUTING.md guide.
• Performed a self-review of my code.
• Added thorough tests with at least 90% code coverage.
• Modified or created example GOBL documents to show my changes in use, if appropriate.
• Added links to the source of the changes in tax regimes or addons, either structured or in the comments.
• Run go generate . to ensure that the Schemas and Regime data are up to date.
• Reviewed and fixed all linter warnings.
• Been obsessive with pointer nil checks to avoid panics.
• Updated the CHANGELOG.md with an overview of my changes.
• Requested a review from Copilot and fixed or dismissed (with a reason) all the feedback raised.

Only after checking off all the previous items:

• Marked this PR as ready for review and requested one from @samlown.

[Copilot]

Pull request overview

Adds a new Chile (CL) tax regime to GOBL, including VAT (IVA) metadata and Chilean RUT tax identity normalization/validation, plus generated regime data and example documents.

Changes:

• Register new CL regime and add its regime definition (timezone, currency, VAT category/rate).
• Implement RUT normalization + Modulo 11 check-digit validation with tests.
• Add generated regime JSON/schema updates and Chile invoice examples/docs.

Reviewed changes

Copilot reviewed 10 out of 11 changed files in this pull request and generated 2 comments.

Show a summary per file

File	Description
regimes/regimes.go	Registers the cl regime package via blank import.
regimes/cl/cl.go	Defines the Chile regime (currency, VAT scheme, timezone) and hooks validator/normalizer.
regimes/cl/tax_identity.go	Implements RUT format validation + Modulo 11 check digit calculation and identity normalization.
regimes/cl/tax_identity_test.go	Adds tests for normalization, validation, and nil/unsupported inputs.
regimes/cl/tax_categories.go	Adds IVA (VAT) category definition and standard 19% rate since 2003-10-01.
regimes/cl/README.md	Documents IVA, RUT format, and e-invoicing background for Chile regime.
examples/cl/invoice-standard.json	Adds a Chile invoice input example using CLP and CL tax IDs.
examples/cl/out/invoice-standard.json	Adds the generated output envelope for the example invoice.
data/schemas/tax/regime-code.json	Adds CL to the allowed regime codes schema.
data/regimes/cl.json	Adds generated serialized Chile regime definition.
CHANGELOG.md	Notes the addition of the Chile regime under Unreleased.

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[Copilot]

Pull request overview

Copilot reviewed 10 out of 11 changed files in this pull request and generated 2 comments.

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[Copilot]

Pull request overview

Copilot reviewed 10 out of 11 changed files in this pull request and generated 2 comments.

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Pull request overview

Copilot reviewed 10 out of 11 changed files in this pull request and generated 2 comments.

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Pull request overview

Copilot reviewed 13 out of 16 changed files in this pull request and generated 3 comments.

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Pull request overview

Copilot reviewed 13 out of 16 changed files in this pull request and generated 1 comment.

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