Fix errors when query issued and received invoices.

This commit refs #21251

aeat.py

@@ -671,6 +671,7 @@ class SIIReport(Workflow, ModelSQL, ModelView):
                 else:
                     sujeta = tipo_desglose.DesgloseTipoOperacion.Entrega.Sujeta
 
+            if sujeta:
                 if sujeta.NoExenta:
                     for detail in sujeta.NoExenta.DesgloseIVA.DetalleIVA:
                         taxes_to_create.append({
@@ -843,7 +844,7 @@ class SIIReport(Workflow, ModelSQL, ModelView):
         _logger.debug(res)
         registers = res.RegistroRespuestaConsultaLRFacturasRecibidas
         pagination = res.IndicadorPaginacion
-        last_invoice = registers[-1].IDFactura
+        last_invoice = registers and registers[-1].IDFactura or None
 
         # FIXME: the reference is not forced to be unique
         lines_to_create = []