Translate `c-api/refcounting.po`

[sofide]

This file is 25% translated and needs to reach 100%.

The rendered version of this file will be available at https://docs.python.org/es/3.13/c-api/refcounting.html once translated.
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Current stats for c-api/refcounting.po:

• Total entries: 48

• Entries that need work: 36 - (75%)

  • Fuzzy: 13
  • Untranslated: 23

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[M-E-K-J-2102]

Hola, me gustaría contribuir a este issue. Ya leí el chat de Telegram entonces aquí dejo mi comentario para que me den acceso. Gracias :)

[cacrespo]

Asignado. Que lo disfrutes! 😄💪