Create CODING_GUIDELINES.md

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Pull Request

Ticket or Issue link

Description

Checklist

• I have tested my changes creating a local version (More info in README file).
• I have added tests that prove my solution is effective and works
• New and existing unit tests pass locally with my changes.
• Verify that you are merged with the latest in develop.
• I have run ./gradlew check and fixed any possible issues of my code.
• I have tested my changes with configuration changes such as rotation, no conection, framework error handling
• I have tested the accessibility of the changes and added them to the screenshots.
• I have added a tag to the pull request that contains the product this pull request is related to.

Screenshots or videos (if applies)