[IMP]l10n_es Updated several account types

According to the Spanish accounting rules, this commit tries
to set more appropriate account types to the different
account_account templates.

closes odoo/odoo#57736

X-original-commit: 970d9bf10283e770c984d78fe145fd61a2be43dc
Signed-off-by: oco-odoo <oco-odoo@users.noreply.github.com>

4 files changed, 56 insertions, 56 deletions

diff --git a/addons/l10n_es/data/account.account.template-assoc.csv b/addons/l10n_es/data/account.account.template-assoc.csv
index ca965103a56..b348ebbe36f 100644
--- a/addons/l10n_es/data/account.account.template-assoc.csv
+++ b/addons/l10n_es/data/account.account.template-assoc.csv
@@ -1,15 +1,15 @@
 "id","name","code","user_type_id/id","chart_template_id/id","reconcile"
-"account_assoc_100","Dotación fundacional","100","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
-"account_assoc_1030","Fundadores, parte no desembolsada en fundaciones","1030","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
-"account_assoc_1034","Asociados, parte no desembolsada en asociaciones","1034","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
-"account_assoc_1040","Fundadores, por aportaciones no dinerarias pendientes, en fundaciones","1040","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
-"account_assoc_1044","Asociados, por aportaciones no dinerarias pendientes, en asociaciones","1044","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
-"account_assoc_120","Remanente","120","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
-"account_assoc_121","Resultados negativos de ejercicios anteriores","121","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
+"account_assoc_100","Dotación fundacional","100","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_assoc","False"
+"account_assoc_1030","Fundadores, parte no desembolsada en fundaciones","1030","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_assoc","False"
+"account_assoc_1034","Asociados, parte no desembolsada en asociaciones","1034","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_assoc","False"
+"account_assoc_1040","Fundadores, por aportaciones no dinerarias pendientes, en fundaciones","1040","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_assoc","False"
+"account_assoc_1044","Asociados, por aportaciones no dinerarias pendientes, en asociaciones","1044","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_assoc","False"
+"account_assoc_120","Remanente","120","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_assoc","False"
+"account_assoc_121","Resultados negativos de ejercicios anteriores","121","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_assoc","False"
 "account_assoc_129","Resultado del ejercicio","129","account.data_unaffected_earnings","l10n_es.account_chart_template_assoc","False"
-"account_assoc_1300","Subvenciones del Estado","1300","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
+"account_assoc_1300","Subvenciones del Estado","1300","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_assoc","False"
 "account_assoc_1301","Subvenciones de otras Administraciones Públicas","1301","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
-"account_assoc_1320","Otras subvenciones","1320","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
+"account_assoc_1320","Otras subvenciones","1320","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_assoc","False"
 "account_assoc_1321","Otras donaciones y legados","1321","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
 "account_assoc_207","Derechos sobre activos cedidos en uso","207","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
 "account_assoc_2400","Monumentos","2400","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
diff --git a/addons/l10n_es/data/account.account.template-common.csv b/addons/l10n_es/data/account.account.template-common.csv
index 47b9e866428..1d70bf6528f 100644
--- a/addons/l10n_es/data/account.account.template-common.csv
+++ b/addons/l10n_es/data/account.account.template-common.csv
@@ -1,20 +1,20 @@
 "id","name","code","user_type_id/id","chart_template_id/id","reconcile"
-"account_common_101","Fondo social","101","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
-"account_common_102","Capital","102","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
-"account_common_108","Acciones o participaciones propias en situaciones especiales","108","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
-"account_common_109","Acciones o participaciones propias para reducción de capital","109","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
-"account_common_110","Prima de emisión o asunción","110","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
-"account_common_112","Reserva legal","112","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
-"account_common_113","Reservas voluntarias","113","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
-"account_common_1140","Reservas para acciones o participaciones de la sociedad dominante","1140","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
-"account_common_1141","Reservas estatutarias","1141","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
-"account_common_1142","Reserva por capital amortizado","1142","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
-"account_common_1144","Reservas por acciones propias aceptadas en garantía","1144","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
-"account_common_118","Aportaciones de socios o propietarios","118","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
-"account_common_119","Diferencias por ajuste del capital a euros","119","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
-"account_common_131","Donaciones y legados de capital","131","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
-"account_common_1370","Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios","1370","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
-"account_common_1371","Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios","1371","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
+"account_common_101","Fondo social","101","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_102","Capital","102","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_108","Acciones o participaciones propias en situaciones especiales","108","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_109","Acciones o participaciones propias para reducción de capital","109","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_110","Prima de emisión o asunción","110","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_112","Reserva legal","112","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_113","Reservas voluntarias","113","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1140","Reservas para acciones o participaciones de la sociedad dominante","1140","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1141","Reservas estatutarias","1141","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1142","Reserva por capital amortizado","1142","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1144","Reservas por acciones propias aceptadas en garantía","1144","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_118","Aportaciones de socios o propietarios","118","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_119","Diferencias por ajuste del capital a euros","119","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_131","Donaciones y legados de capital","131","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1370","Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios","1370","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1371","Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios","1371","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
 "account_common_141","Provisión para impuestos","141","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","True"
 "account_common_142","Provisión para otras responsabilidades","142","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","True"
 "account_common_143","Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado","143","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","True"
@@ -211,13 +211,13 @@
 "account_common_436","Clientes de dudoso cobro","436","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
 "account_common_437","Envases y embalajes a devolver por clientes","437","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
 "account_common_438","Anticipos de clientes","438","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
-"account_common_4400","Deudores (euros)","4400","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
-"account_common_4404","Deudores (moneda extranjera)","4404","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
-"account_common_4409","Deudores, facturas pendientes de formalizar","4409","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
-"account_common_4410","Deudores, efectos comerciales en cartera","4410","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
-"account_common_4411","Deudores, efectos comerciales descontados","4411","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
-"account_common_4412","Deudores, efectos comerciales en gestión de cobro","4412","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
-"account_common_4415","Deudores, efectos comerciales impagados","4415","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_4400","Deudores (euros)","4400","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4404","Deudores (moneda extranjera)","4404","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4409","Deudores, facturas pendientes de formalizar","4409","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4410","Deudores, efectos comerciales en cartera","4410","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4411","Deudores, efectos comerciales descontados","4411","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4412","Deudores, efectos comerciales en gestión de cobro","4412","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4415","Deudores, efectos comerciales impagados","4415","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
 "account_common_446","Deudores de dudoso cobro","446","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
 "account_common_449","Deudores por operaciones en común","449","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
 "account_common_460","Anticipos de remuneraciones","460","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
@@ -337,12 +337,12 @@
 "account_common_566","Depósitos constituidos a corto plazo","566","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
 "account_common_567","Intereses pagados por anticipado","567","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
 "account_common_568","Intereses cobrados por anticipado","568","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
-"account_common_570","Caja, euros","570","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
-"account_common_571","Caja, moneda extranjera","571","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
-"pgc_572_child","Bancos e instituciones de crédito c/c vista, euros","572","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
-"account_common_573","Bancos e instituciones de crédito c/c vista, moneda extranjera","573","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
-"account_common_574","Bancos e instituciones de crédito, cuentas de ahorro, euros","574","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
-"account_common_575","Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera","575","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_570","Caja, euros","570","account.data_account_type_liquidity","l10n_es.account_chart_template_common","False"
+"account_common_571","Caja, moneda extranjera","571","account.data_account_type_liquidity","l10n_es.account_chart_template_common","False"
+"pgc_572_child","Bancos e instituciones de crédito c/c vista, euros","572","account.data_account_type_liquidity","l10n_es.account_chart_template_common","False"
+"account_common_573","Bancos e instituciones de crédito c/c vista, moneda extranjera","573","account.data_account_type_liquidity","l10n_es.account_chart_template_common","False"
+"account_common_574","Bancos e instituciones de crédito, cuentas de ahorro, euros","574","account.data_account_type_liquidity","l10n_es.account_chart_template_common","False"
+"account_common_575","Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera","575","account.data_account_type_liquidity","l10n_es.account_chart_template_common","False"
 "account_common_576","Inversiones a corto plazo de gran liquidez","576","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
 "account_common_5933","Deterioro de valor de participaciones a corto plazo en empresas del grupo","5933","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
 "account_common_5934","Deterioro de valor de participaciones a corto plazo en empresas asociadas","5934","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
diff --git a/addons/l10n_es/data/account.account.template-full.csv b/addons/l10n_es/data/account.account.template-full.csv
index 477df0ff56c..254a67e2deb 100644
--- a/addons/l10n_es/data/account.account.template-full.csv
+++ b/addons/l10n_es/data/account.account.template-full.csv
@@ -1,18 +1,18 @@
 "id","name","code","user_type_id/id","chart_template_id/id","reconcile"
-"account_full_100","Capital social","100","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
-"account_full_1030","Socios por desembolsos no exigidos, capital social","1030","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
-"account_full_1034","Socios por desembolsos no exigidos, capital pendiente de inscripción","1034","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
-"account_full_1040","Socios por aportaciones no dinerarias pendientes, capital social","1040","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
-"account_full_1044","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción","1044","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_100","Capital social","100","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","False"
+"account_full_1030","Socios por desembolsos no exigidos, capital social","1030","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","False"
+"account_full_1034","Socios por desembolsos no exigidos, capital pendiente de inscripción","1034","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","False"
+"account_full_1040","Socios por aportaciones no dinerarias pendientes, capital social","1040","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","False"
+"account_full_1044","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción","1044","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","False"
 "account_full_1110","Patrimonio neto por emision de instrumentos financieros compuestos","1110","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
 "account_full_1111","Resto de instrumentos de patrimonio neto","111100","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
 "account_full_1143","Reserva por fondo de comercio","1143","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
 "account_full_115","Reservas por pérdidas y ganancias actuariales y otros ajustes","115","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
-"account_full_120","Remanente","120","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
-"account_full_121","Resultados negativos de ejercicios anteriores","121","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_120","Remanente","120","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","False"
+"account_full_121","Resultados negativos de ejercicios anteriores","121","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","False"
 "account_full_129","Resultado del ejercicio","129","account.data_unaffected_earnings","l10n_es.account_chart_template_full","False"
-"account_full_130","Subvenciones oficiales de capital","130","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
-"account_full_132","Otras subvenciones, donaciones y legados","132","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_130","Subvenciones oficiales de capital","130","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","False"
+"account_full_132","Otras subvenciones, donaciones y legados","132","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","False"
 "account_full_133","Ajustes por valoración en activos financieros disponibles para la venta","133","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
 "account_full_1340","Cobertura de flujos de efectivo","1340","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
 "account_full_1341","Cobertura de una inversión neta en un negocio en el extranjero","1341","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
diff --git a/addons/l10n_es/data/account.account.template-pymes.csv b/addons/l10n_es/data/account.account.template-pymes.csv
index a85fe2cf008..a10ab0822f5 100644
--- a/addons/l10n_es/data/account.account.template-pymes.csv
+++ b/addons/l10n_es/data/account.account.template-pymes.csv
@@ -1,14 +1,14 @@
 "id","name","code","user_type_id/id","chart_template_id/id"
-"account_pymes_100","Capital social","100","account.data_account_type_equity","l10n_es.account_chart_template_pymes"
-"account_pymes_1030","Socios por desembolsos no exigidos, capital social","1030","account.data_account_type_equity","l10n_es.account_chart_template_pymes"
-"account_pymes_1034","Socios por desembolsos no exigidos, capital pendiente de inscripción","1034","account.data_account_type_equity","l10n_es.account_chart_template_pymes"
-"account_pymes_1040","Socios por aportaciones no dinerarias pendientes, capital social","1040","account.data_account_type_equity","l10n_es.account_chart_template_pymes"
-"account_pymes_1044","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción","1044","account.data_account_type_equity","l10n_es.account_chart_template_pymes"
-"account_pymes_120","Remanente","120","account.data_account_type_equity","l10n_es.account_chart_template_pymes"
-"account_pymes_121","Resultados negativos de ejercicios anteriores","121","account.data_account_type_equity","l10n_es.account_chart_template_pymes"
+"account_pymes_100","Capital social","100","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_pymes"
+"account_pymes_1030","Socios por desembolsos no exigidos, capital social","1030","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_pymes"
+"account_pymes_1034","Socios por desembolsos no exigidos, capital pendiente de inscripción","1034","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_pymes"
+"account_pymes_1040","Socios por aportaciones no dinerarias pendientes, capital social","1040","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_pymes"
+"account_pymes_1044","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción","1044","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_pymes"
+"account_pymes_120","Remanente","120","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_pymes"
+"account_pymes_121","Resultados negativos de ejercicios anteriores","121","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_pymes"
 "account_pymes_129","Resultado del ejercicio","129","account.data_unaffected_earnings","l10n_es.account_chart_template_pymes"
-"account_pymes_130","Subvenciones oficiales de capital","130","account.data_account_type_equity","l10n_es.account_chart_template_pymes"
-"account_pymes_132","Otras subvenciones, donaciones y legados","132","account.data_account_type_equity","l10n_es.account_chart_template_pymes"
+"account_pymes_130","Subvenciones oficiales de capital","130","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_pymes"
+"account_pymes_132","Otras subvenciones, donaciones y legados","132","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_pymes"
 "account_pymes_2403","Participaciones en empresas del grupo","2403","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes"
 "account_pymes_2404","Participaciones en empresas asociadas","2404","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes"
 "account_pymes_2405","Participaciones en otras partes vinculadas","2405","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes"