[FIX] l10n_es: apply the correct groups to accounts

Groups with more than 3 digits exist, but none of the accounts are
"hanging" from them. For example, the group of accounts 1030 and 1034 is
103, even though 1030 and 1034 groups exist. The account structure
should concur with the account group structure.

closes odoo/odoo#28420

Signed-off-by: Josse Colpaert <jco-odoo@users.noreply.github.com>

5 files changed, 447 insertions, 411 deletions

diff --git a/addons/l10n_es/data/account_account_template_common_data.xml b/addons/l10n_es/data/account_account_template_common_data.xml
index d7e538bc8b6..778961f5aef 100644
--- a/addons/l10n_es/data/account_account_template_common_data.xml
+++ b/addons/l10n_es/data/account_account_template_common_data.xml
@@ -63,7 +63,7 @@
             <field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
             <field name="user_type_id" ref="account.data_account_type_equity"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_114" />
+            <field name="group_id" ref="l10n_es.account_group_1140" />
         </record>
         <record id="account_common_1141" model="account.account.template">
             <field name="code">1141</field>
@@ -71,7 +71,7 @@
             <field name="name">Reservas estatutarias</field>
             <field name="user_type_id" ref="account.data_account_type_equity"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_114" />
+            <field name="group_id" ref="l10n_es.account_group_1141" />
         </record>
         <record id="account_common_1142" model="account.account.template">
             <field name="code">1142</field>
@@ -79,7 +79,7 @@
             <field name="name">Reserva por capital amortizado</field>
             <field name="user_type_id" ref="account.data_account_type_equity"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_114" />
+            <field name="group_id" ref="l10n_es.account_group_1142" />
         </record>
         <record id="account_common_1144" model="account.account.template">
             <field name="code">1144</field>
@@ -87,7 +87,7 @@
             <field name="name">Reservas por acciones propias aceptadas en garantía</field>
             <field name="user_type_id" ref="account.data_account_type_equity"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_114" />
+            <field name="group_id" ref="l10n_es.account_group_1144" />
         </record>
         <record id="account_common_118" model="account.account.template">
             <field name="code">118</field>
@@ -119,7 +119,7 @@
             <field name="name">Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios</field>
             <field name="user_type_id" ref="account.data_account_type_equity"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_137" />
+            <field name="group_id" ref="l10n_es.account_group_1370" />
         </record>
         <record id="account_common_1371" model="account.account.template">
             <field name="code">1371</field>
@@ -127,7 +127,7 @@
             <field name="name">Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios</field>
             <field name="user_type_id" ref="account.data_account_type_equity"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_137" />
+            <field name="group_id" ref="l10n_es.account_group_1371" />
         </record>
         <record id="account_common_141" model="account.account.template">
             <field name="code">141</field>
@@ -175,7 +175,7 @@
             <field name="name">Desembolsos no exigidos, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_153" />
+            <field name="group_id" ref="l10n_es.account_group_1533" />
         </record>
         <record id="account_common_1534" model="account.account.template">
             <field name="code">1534</field>
@@ -183,7 +183,7 @@
             <field name="name">Desembolsos no exigidos, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_153" />
+            <field name="group_id" ref="l10n_es.account_group_1534" />
         </record>
         <record id="account_common_1535" model="account.account.template">
             <field name="code">1535</field>
@@ -191,7 +191,7 @@
             <field name="name">Desembolsos no exigidos, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_153" />
+            <field name="group_id" ref="l10n_es.account_group_1535" />
         </record>
         <record id="account_common_1536" model="account.account.template">
             <field name="code">1536</field>
@@ -199,7 +199,7 @@
             <field name="name">Otros desembolsos no exigidos</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_153" />
+            <field name="group_id" ref="l10n_es.account_group_1536" />
         </record>
         <record id="account_common_1543" model="account.account.template">
             <field name="code">1543</field>
@@ -207,7 +207,7 @@
             <field name="name">Aportaciones no dinerarias pendientes, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_154" />
+            <field name="group_id" ref="l10n_es.account_group_1543" />
         </record>
         <record id="account_common_1544" model="account.account.template">
             <field name="code">1544</field>
@@ -215,7 +215,7 @@
             <field name="name">Aportaciones no dinerarias pendientes, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_154" />
+            <field name="group_id" ref="l10n_es.account_group_1544" />
         </record>
         <record id="account_common_1545" model="account.account.template">
             <field name="code">1545</field>
@@ -223,7 +223,7 @@
             <field name="name">Aportaciones no dinerarias pendientes, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_154" />
+            <field name="group_id" ref="l10n_es.account_group_1545" />
         </record>
         <record id="account_common_1546" model="account.account.template">
             <field name="code">1546</field>
@@ -231,7 +231,7 @@
             <field name="name">Otras aportaciones no dinerarias pendientes</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_154" />
+            <field name="group_id" ref="l10n_es.account_group_1546" />
         </record>
         <record id="account_common_1603" model="account.account.template">
             <field name="code">1603</field>
@@ -239,7 +239,7 @@
             <field name="name">Deudas con entidades de crédito vinculadas, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_160" />
+            <field name="group_id" ref="l10n_es.account_group_1603" />
         </record>
         <record id="account_common_1604" model="account.account.template">
             <field name="code">1604</field>
@@ -247,7 +247,7 @@
             <field name="name">Deudas con entidades de crédito vinculadas, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_160" />
+            <field name="group_id" ref="l10n_es.account_group_1604" />
         </record>
         <record id="account_common_1605" model="account.account.template">
             <field name="code">1605</field>
@@ -255,7 +255,7 @@
             <field name="name">Deudas con otras entidades de crédito vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_160" />
+            <field name="group_id" ref="l10n_es.account_group_1605" />
         </record>
         <record id="account_common_1613" model="account.account.template">
             <field name="code">1613</field>
@@ -263,7 +263,7 @@
             <field name="name">Proveedores de inmovilizado, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_161" />
+            <field name="group_id" ref="l10n_es.account_group_1613" />
         </record>
         <record id="account_common_1614" model="account.account.template">
             <field name="code">1614</field>
@@ -271,7 +271,7 @@
             <field name="name">Proveedores de inmovilizado, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_161" />
+            <field name="group_id" ref="l10n_es.account_group_1614" />
         </record>
         <record id="account_common_1615" model="account.account.template">
             <field name="code">1615</field>
@@ -279,7 +279,7 @@
             <field name="name">Proveedores de inmovilizado, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_161" />
+            <field name="group_id" ref="l10n_es.account_group_1615" />
         </record>
         <record id="account_common_1623" model="account.account.template">
             <field name="code">1623</field>
@@ -287,7 +287,7 @@
             <field name="name">Acreedores por arrendamiento financiero, empresas de grupo</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_162" />
+            <field name="group_id" ref="l10n_es.account_group_1623" />
         </record>
         <record id="account_common_1624" model="account.account.template">
             <field name="code">1624</field>
@@ -295,7 +295,7 @@
             <field name="name">Acreedores por arrendamiento financiero, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_162" />
+            <field name="group_id" ref="l10n_es.account_group_1624" />
         </record>
         <record id="account_common_1625" model="account.account.template">
             <field name="code">1625</field>
@@ -303,7 +303,7 @@
             <field name="name">Acreedores por arrendamiento financiero, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_162" />
+            <field name="group_id" ref="l10n_es.account_group_1625" />
         </record>
         <record id="account_common_1633" model="account.account.template">
             <field name="code">1633</field>
@@ -311,7 +311,7 @@
             <field name="name">Otras deudas, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_163" />
+            <field name="group_id" ref="l10n_es.account_group_1633" />
         </record>
         <record id="account_common_1634" model="account.account.template">
             <field name="code">1634</field>
@@ -319,7 +319,7 @@
             <field name="name">Otras deudas, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_163" />
+            <field name="group_id" ref="l10n_es.account_group_1634" />
         </record>
         <record id="account_common_1635" model="account.account.template">
             <field name="code">1635</field>
@@ -327,7 +327,7 @@
             <field name="name">Otras deudas, con otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_163" />
+            <field name="group_id" ref="l10n_es.account_group_1635" />
         </record>
         <record id="account_common_170" model="account.account.template">
             <field name="code">170</field>
@@ -383,7 +383,7 @@
             <field name="name">Pasivos por derivados financieros</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_176" />
+            <field name="group_id" ref="l10n_es.account_group_1760" />
         </record>
         <record id="account_common_177" model="account.account.template">
             <field name="code">177</field>
@@ -679,7 +679,7 @@
             <field name="name">Valores representativos de deuda de empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_241" />
+            <field name="group_id" ref="l10n_es.account_group_2413" />
         </record>
         <record id="account_common_2414" model="account.account.template">
             <field name="code">2414</field>
@@ -687,7 +687,7 @@
             <field name="name">Valores representativos de deuda de empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_241" />
+            <field name="group_id" ref="l10n_es.account_group_2414" />
         </record>
         <record id="account_common_2415" model="account.account.template">
             <field name="code">2415</field>
@@ -695,7 +695,7 @@
             <field name="name">Valores representativos de deuda de otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_241" />
+            <field name="group_id" ref="l10n_es.account_group_2415" />
         </record>
         <record id="account_common_2423" model="account.account.template">
             <field name="code">2423</field>
@@ -703,7 +703,7 @@
             <field name="name">Créditos a empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_242" />
+            <field name="group_id" ref="l10n_es.account_group_2423" />
         </record>
         <record id="account_common_2424" model="account.account.template">
             <field name="code">2424</field>
@@ -711,7 +711,7 @@
             <field name="name">Créditos a empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_242" />
+            <field name="group_id" ref="l10n_es.account_group_2424" />
         </record>
         <record id="account_common_2425" model="account.account.template">
             <field name="code">2425</field>
@@ -719,7 +719,7 @@
             <field name="name">Créditos a otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_242" />
+            <field name="group_id" ref="l10n_es.account_group_2425" />
         </record>
         <record id="account_common_250" model="account.account.template">
             <field name="code">250</field>
@@ -799,7 +799,7 @@
             <field name="name">Amortización acumulada de investigación</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_280" />
+            <field name="group_id" ref="l10n_es.account_group_2800" />
         </record>
         <record id="account_common_2801" model="account.account.template">
             <field name="code">2801</field>
@@ -807,7 +807,7 @@
             <field name="name">Amortización acumulada de desarrollo</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_280" />
+            <field name="group_id" ref="l10n_es.account_group_2801" />
         </record>
         <record id="account_common_2802" model="account.account.template">
             <field name="code">2802</field>
@@ -815,7 +815,7 @@
             <field name="name">Amortización acumulada de concesiones administrativas</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_280" />
+            <field name="group_id" ref="l10n_es.account_group_2802" />
         </record>
         <record id="account_common_2803" model="account.account.template">
             <field name="code">2803</field>
@@ -823,7 +823,7 @@
             <field name="name">Amortización acumulada de propiedad industrial</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_280" />
+            <field name="group_id" ref="l10n_es.account_group_2803" />
         </record>
         <record id="account_common_2805" model="account.account.template">
             <field name="code">2805</field>
@@ -831,7 +831,7 @@
             <field name="name">Amortización acumulada de derechos de traspaso</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_280" />
+            <field name="group_id" ref="l10n_es.account_group_2805" />
         </record>
         <record id="account_common_2806" model="account.account.template">
             <field name="code">2806</field>
@@ -839,7 +839,7 @@
             <field name="name">Amortización acumulada de aplicaciones informáticas</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_280" />
+            <field name="group_id" ref="l10n_es.account_group_2806" />
         </record>
         <record id="account_common_2811" model="account.account.template">
             <field name="code">2811</field>
@@ -847,7 +847,7 @@
             <field name="name">Amortización acumulada de construcciones</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_281" />
+            <field name="group_id" ref="l10n_es.account_group_2811" />
         </record>
         <record id="account_common_2812" model="account.account.template">
             <field name="code">2812</field>
@@ -855,7 +855,7 @@
             <field name="name">Amortización acumulada de instalaciones técnicas</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_281" />
+            <field name="group_id" ref="l10n_es.account_group_2812" />
         </record>
         <record id="account_common_2813" model="account.account.template">
             <field name="code">2813</field>
@@ -863,7 +863,7 @@
             <field name="name">Amortización acumulada de maquinaria</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_281" />
+            <field name="group_id" ref="l10n_es.account_group_2813" />
         </record>
         <record id="account_common_2814" model="account.account.template">
             <field name="code">2814</field>
@@ -871,7 +871,7 @@
             <field name="name">Amortización acumulada de utillaje</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_281" />
+            <field name="group_id" ref="l10n_es.account_group_2814" />
         </record>
         <record id="account_common_2815" model="account.account.template">
             <field name="code">2815</field>
@@ -879,7 +879,7 @@
             <field name="name">Amortización acumulada de otras instalaciones</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_281" />
+            <field name="group_id" ref="l10n_es.account_group_2815" />
         </record>
         <record id="account_common_2816" model="account.account.template">
             <field name="code">2816</field>
@@ -887,7 +887,7 @@
             <field name="name">Amortización acumulada de mobiliario</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_281" />
+            <field name="group_id" ref="l10n_es.account_group_2816" />
         </record>
         <record id="account_common_2817" model="account.account.template">
             <field name="code">2817</field>
@@ -895,7 +895,7 @@
             <field name="name">Amortización acumulada de equipos para proceso de información</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_281" />
+            <field name="group_id" ref="l10n_es.account_group_2817" />
         </record>
         <record id="account_common_2818" model="account.account.template">
             <field name="code">2818</field>
@@ -903,7 +903,7 @@
             <field name="name">Amortización acumulada de elementos de transporte</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_281" />
+            <field name="group_id" ref="l10n_es.account_group_2818" />
         </record>
         <record id="account_common_2819" model="account.account.template">
             <field name="code">2819</field>
@@ -911,7 +911,7 @@
             <field name="name">Amortización acumulada de otro inmovilizado material</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_281" />
+            <field name="group_id" ref="l10n_es.account_group_2819" />
         </record>
         <record id="account_common_282" model="account.account.template">
             <field name="code">282</field>
@@ -927,7 +927,7 @@
             <field name="name">Deterioro del valor de investigación</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_290" />
+            <field name="group_id" ref="l10n_es.account_group_2900" />
         </record>
         <record id="account_common_2901" model="account.account.template">
             <field name="code">2901</field>
@@ -935,7 +935,7 @@
             <field name="name">Deterioro del valor de desarrollo</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_290" />
+            <field name="group_id" ref="l10n_es.account_group_2901" />
         </record>
         <record id="account_common_2902" model="account.account.template">
             <field name="code">2902</field>
@@ -943,7 +943,7 @@
             <field name="name">Deterioro del valor de concesiones administrativas</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_290" />
+            <field name="group_id" ref="l10n_es.account_group_2902" />
         </record>
         <record id="account_common_2903" model="account.account.template">
             <field name="code">2903</field>
@@ -951,7 +951,7 @@
             <field name="name">Deterioro del valor de propiedad industrial</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_290" />
+            <field name="group_id" ref="l10n_es.account_group_2903" />
         </record>
         <record id="account_common_2905" model="account.account.template">
             <field name="code">2905</field>
@@ -959,7 +959,7 @@
             <field name="name">Deterioro del valor de derechos de traspaso</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_290" />
+            <field name="group_id" ref="l10n_es.account_group_2905" />
         </record>
         <record id="account_common_2906" model="account.account.template">
             <field name="code">2906</field>
@@ -967,7 +967,7 @@
             <field name="name">Deterioro del valor de aplicaciones informáticas</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_290" />
+            <field name="group_id" ref="l10n_es.account_group_2906" />
         </record>
         <record id="account_common_2910" model="account.account.template">
             <field name="code">2910</field>
@@ -975,7 +975,7 @@
             <field name="name">Deterioro de valor de terrenos y bienes naturales</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_291" />
+            <field name="group_id" ref="l10n_es.account_group_2910" />
         </record>
         <record id="account_common_2911" model="account.account.template">
             <field name="code">2911</field>
@@ -983,7 +983,7 @@
             <field name="name">Deterioro de valor de construcciones</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_291" />
+            <field name="group_id" ref="l10n_es.account_group_2911" />
         </record>
         <record id="account_common_2912" model="account.account.template">
             <field name="code">2912</field>
@@ -991,7 +991,7 @@
             <field name="name">Deterioro de valor de instalaciones técnicas</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_291" />
+            <field name="group_id" ref="l10n_es.account_group_2912" />
         </record>
         <record id="account_common_2913" model="account.account.template">
             <field name="code">2913</field>
@@ -999,7 +999,7 @@
             <field name="name">Deterioro de valor de maquinaria</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_291" />
+            <field name="group_id" ref="l10n_es.account_group_2913" />
         </record>
         <record id="account_common_2914" model="account.account.template">
             <field name="code">2914</field>
@@ -1007,7 +1007,7 @@
             <field name="name">Deterioro de valor de utillaje</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_291" />
+            <field name="group_id" ref="l10n_es.account_group_2914" />
         </record>
         <record id="account_common_2915" model="account.account.template">
             <field name="code">2915</field>
@@ -1015,7 +1015,7 @@
             <field name="name">Deterioro de valor de otras instalaciones</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_291" />
+            <field name="group_id" ref="l10n_es.account_group_2915" />
         </record>
         <record id="account_common_2916" model="account.account.template">
             <field name="code">2916</field>
@@ -1023,7 +1023,7 @@
             <field name="name">Deterioro de valor de mobiliario</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_291" />
+            <field name="group_id" ref="l10n_es.account_group_2916" />
         </record>
         <record id="account_common_2917" model="account.account.template">
             <field name="code">2917</field>
@@ -1031,7 +1031,7 @@
             <field name="name">Deterioro de valor de equipos para proceso de información</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_291" />
+            <field name="group_id" ref="l10n_es.account_group_2917" />
         </record>
         <record id="account_common_2918" model="account.account.template">
             <field name="code">2918</field>
@@ -1039,7 +1039,7 @@
             <field name="name">Deterioro de valor de elementos de transporte</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_291" />
+            <field name="group_id" ref="l10n_es.account_group_2918" />
         </record>
         <record id="account_common_2919" model="account.account.template">
             <field name="code">2919</field>
@@ -1047,7 +1047,7 @@
             <field name="name">Deterioro de valor de otro inmovilizado material</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_291" />
+            <field name="group_id" ref="l10n_es.account_group_2919" />
         </record>
         <record id="account_common_2920" model="account.account.template">
             <field name="code">2920</field>
@@ -1055,7 +1055,7 @@
             <field name="name">Deterioro de valor de los terrenos y bienes naturales</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_292" />
+            <field name="group_id" ref="l10n_es.account_group_2920" />
         </record>
         <record id="account_common_2921" model="account.account.template">
             <field name="code">2921</field>
@@ -1063,7 +1063,7 @@
             <field name="name">Deterioro de valor de construcciones</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_292" />
+            <field name="group_id" ref="l10n_es.account_group_2921" />
         </record>
         <record id="account_common_2933" model="account.account.template">
             <field name="code">2933</field>
@@ -1071,7 +1071,7 @@
             <field name="name">Deterioro de valor de participaciones en empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_293" />
+            <field name="group_id" ref="l10n_es.account_group_2933" />
         </record>
         <record id="account_common_2934" model="account.account.template">
             <field name="code">2934</field>
@@ -1079,7 +1079,7 @@
             <field name="name">Deterioro de valor de participaciones en empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_293" />
+            <field name="group_id" ref="l10n_es.account_group_2934" />
         </record>
         <record id="account_common_2943" model="account.account.template">
             <field name="code">2943</field>
@@ -1087,7 +1087,7 @@
             <field name="name">Deterioro de valor de valores representativos de deuda de empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_294" />
+            <field name="group_id" ref="l10n_es.account_group_2943" />
         </record>
         <record id="account_common_2944" model="account.account.template">
             <field name="code">2944</field>
@@ -1095,7 +1095,7 @@
             <field name="name">Deterioro de valor de valores representativos de deuda de empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_294" />
+            <field name="group_id" ref="l10n_es.account_group_2944" />
         </record>
         <record id="account_common_2945" model="account.account.template">
             <field name="code">2945</field>
@@ -1103,7 +1103,7 @@
             <field name="name">Deterioro de valor de valores representativos de deuda de otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_294" />
+            <field name="group_id" ref="l10n_es.account_group_2945" />
         </record>
         <record id="account_common_2953" model="account.account.template">
             <field name="code">2953</field>
@@ -1111,7 +1111,7 @@
             <field name="name">Deterioro de valor de créditos a empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_295" />
+            <field name="group_id" ref="l10n_es.account_group_2953" />
         </record>
         <record id="account_common_2954" model="account.account.template">
             <field name="code">2954</field>
@@ -1119,7 +1119,7 @@
             <field name="name">Deterioro de valor de créditos a empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_295" />
+            <field name="group_id" ref="l10n_es.account_group_2954" />
         </record>
         <record id="account_common_2955" model="account.account.template">
             <field name="code">2955</field>
@@ -1127,7 +1127,7 @@
             <field name="name">Deterioro de valor de créditos a otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_295" />
+            <field name="group_id" ref="l10n_es.account_group_2955" />
         </record>
         <record id="account_common_297" model="account.account.template">
             <field name="code">297</field>
@@ -1391,7 +1391,7 @@
             <field name="name">Proveedores (euros)</field>
             <field name="user_type_id" ref="account.data_account_type_payable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_400" />
+            <field name="group_id" ref="l10n_es.account_group_4000" />
         </record>
         <record id="account_common_4004" model="account.account.template">
             <field name="code">4004</field>
@@ -1399,7 +1399,7 @@
             <field name="name">Proveedores (moneda extranjera)</field>
             <field name="user_type_id" ref="account.data_account_type_payable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_400" />
+            <field name="group_id" ref="l10n_es.account_group_4004" />
         </record>
         <record id="account_common_4009" model="account.account.template">
             <field name="code">4009</field>
@@ -1407,7 +1407,7 @@
             <field name="name">Proveedores, facturas pendientes de recibir o de formalizar</field>
             <field name="user_type_id" ref="account.data_account_type_payable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_400" />
+            <field name="group_id" ref="l10n_es.account_group_4009" />
         </record>
         <record id="account_common_401" model="account.account.template">
             <field name="code">401</field>
@@ -1423,7 +1423,7 @@
             <field name="name">Proveedores, empresas del grupo (euros)</field>
             <field name="user_type_id" ref="account.data_account_type_payable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_403" />
+            <field name="group_id" ref="l10n_es.account_group_4030" />
         </record>
         <record id="account_common_4031" model="account.account.template">
             <field name="code">4031</field>
@@ -1431,7 +1431,7 @@
             <field name="name">Efectos comerciales a pagar, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_payable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_403" />
+            <field name="group_id" ref="l10n_es.account_group_4031" />
         </record>
         <record id="account_common_4034" model="account.account.template">
             <field name="code">4034</field>
@@ -1439,7 +1439,7 @@
             <field name="name">Proveedores, empresas del grupo (moneda extranjera)</field>
             <field name="user_type_id" ref="account.data_account_type_payable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_403" />
+            <field name="group_id" ref="l10n_es.account_group_4034" />
         </record>
         <record id="account_common_4036" model="account.account.template">
             <field name="code">4036</field>
@@ -1447,7 +1447,7 @@
             <field name="name">Envases y embalajes a devolver a proveedores, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_payable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_403" />
+            <field name="group_id" ref="l10n_es.account_group_4036" />
         </record>
         <record id="account_common_4039" model="account.account.template">
             <field name="code">4039</field>
@@ -1455,7 +1455,7 @@
             <field name="name">Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar</field>
             <field name="user_type_id" ref="account.data_account_type_payable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_403" />
+            <field name="group_id" ref="l10n_es.account_group_4039" />
         </record>
         <record id="account_common_404" model="account.account.template">
             <field name="code">404</field>
@@ -1495,7 +1495,7 @@
             <field name="name">Acreedores por prestaciones de servicios (euros)</field>
             <field name="user_type_id" ref="account.data_account_type_payable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_410" />
+            <field name="group_id" ref="l10n_es.account_group_4100" />
         </record>
         <record id="account_common_4104" model="account.account.template">
             <field name="code">4104</field>
@@ -1503,7 +1503,7 @@
             <field name="name">Acreedores por prestaciones de servicios (moneda extranjera)</field>
             <field name="user_type_id" ref="account.data_account_type_payable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_410" />
+            <field name="group_id" ref="l10n_es.account_group_4104" />
         </record>
         <record id="account_common_4109" model="account.account.template">
             <field name="code">4109</field>
@@ -1511,7 +1511,7 @@
             <field name="name">Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar</field>
             <field name="user_type_id" ref="account.data_account_type_payable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_410" />
+            <field name="group_id" ref="l10n_es.account_group_4109" />
         </record>
         <record id="account_common_411" model="account.account.template">
             <field name="code">411</field>
@@ -1535,7 +1535,7 @@
             <field name="name">Clientes (euros)</field>
             <field name="user_type_id" ref="account.data_account_type_receivable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_430" />
+            <field name="group_id" ref="l10n_es.account_group_4300" />
         </record>
         <record id="account_common_4304" model="account.account.template">
             <field name="code">4304</field>
@@ -1543,7 +1543,7 @@
             <field name="name">Clientes (moneda extranjera)</field>
             <field name="user_type_id" ref="account.data_account_type_receivable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_430" />
+            <field name="group_id" ref="l10n_es.account_group_4304" />
         </record>
         <record id="account_common_4309" model="account.account.template">
             <field name="code">4309</field>
@@ -1551,7 +1551,7 @@
             <field name="name">Clientes, facturas pendientes de recibir o de formalizar</field>
             <field name="user_type_id" ref="account.data_account_type_receivable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_430" />
+            <field name="group_id" ref="l10n_es.account_group_4309" />
         </record>
         <record id="account_common_4310" model="account.account.template">
             <field name="code">4310</field>
@@ -1559,7 +1559,7 @@
             <field name="name">Efectos comerciales en cartera</field>
             <field name="user_type_id" ref="account.data_account_type_receivable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_431" />
+            <field name="group_id" ref="l10n_es.account_group_4310" />
         </record>
         <record id="account_common_4311" model="account.account.template">
             <field name="code">4311</field>
@@ -1567,7 +1567,7 @@
             <field name="name">Efectos comerciales descontados</field>
             <field name="user_type_id" ref="account.data_account_type_receivable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_431" />
+            <field name="group_id" ref="l10n_es.account_group_4311" />
         </record>
         <record id="account_common_4312" model="account.account.template">
             <field name="code">4312</field>
@@ -1575,7 +1575,7 @@
             <field name="name">Efectos comerciales en gestión de cobro</field>
             <field name="user_type_id" ref="account.data_account_type_receivable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_431" />
+            <field name="group_id" ref="l10n_es.account_group_4312" />
         </record>
         <record id="account_common_4315" model="account.account.template">
             <field name="code">4315</field>
@@ -1583,7 +1583,7 @@
             <field name="name">Efectos comerciales impagados</field>
             <field name="user_type_id" ref="account.data_account_type_receivable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_431" />
+            <field name="group_id" ref="l10n_es.account_group_4315" />
         </record>
         <record id="account_common_432" model="account.account.template">
             <field name="code">432</field>
@@ -1599,7 +1599,7 @@
             <field name="name">Clientes empresas del grupo (euros)</field>
             <field name="user_type_id" ref="account.data_account_type_receivable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_433" />
+            <field name="group_id" ref="l10n_es.account_group_4330" />
         </record>
         <record id="account_common_4331" model="account.account.template">
             <field name="code">4331</field>
@@ -1607,7 +1607,7 @@
             <field name="name">Efectos comerciales a cobrar, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_receivable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_433" />
+            <field name="group_id" ref="l10n_es.account_group_4331" />
         </record>
         <record id="account_common_4332" model="account.account.template">
             <field name="code">4332</field>
@@ -1615,7 +1615,7 @@
             <field name="name">Clientes empresas del grupo, operaciones de factoring</field>
             <field name="user_type_id" ref="account.data_account_type_receivable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_433" />
+            <field name="group_id" ref="l10n_es.account_group_4332" />
         </record>
         <record id="account_common_4334" model="account.account.template">
             <field name="code">4334</field>
@@ -1623,7 +1623,7 @@
             <field name="name">Clientes empresas del grupo (moneda extranjera)</field>
             <field name="user_type_id" ref="account.data_account_type_receivable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_433" />
+            <field name="group_id" ref="l10n_es.account_group_4334" />
         </record>
         <record id="account_common_4336" model="account.account.template">
             <field name="code">4336</field>
@@ -1631,7 +1631,7 @@
             <field name="name">Clientes empresas del grupo de dudoso cobro</field>
             <field name="user_type_id" ref="account.data_account_type_receivable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_433" />
+            <field name="group_id" ref="l10n_es.account_group_4336" />
         </record>
         <record id="account_common_4337" model="account.account.template">
             <field name="code">4337</field>
@@ -1639,7 +1639,7 @@
             <field name="name">Envases y embalajes a devolver a clientes, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_receivable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_433" />
+            <field name="group_id" ref="l10n_es.account_group_4337" />
         </record>
         <record id="account_common_4339" model="account.account.template">
             <field name="code">4339</field>
@@ -1647,7 +1647,7 @@
             <field name="name">Clientes empresas del grupo, facturas pendientes de formalizar</field>
             <field name="user_type_id" ref="account.data_account_type_receivable"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_433" />
+            <field name="group_id" ref="l10n_es.account_group_4339" />
         </record>
         <record id="account_common_434" model="account.account.template">
             <field name="code">434</field>
@@ -1695,7 +1695,7 @@
             <field name="name">Deudores (euros)</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_440" />
+            <field name="group_id" ref="l10n_es.account_group_4400" />
         </record>
         <record id="account_common_4404" model="account.account.template">
             <field name="code">4404</field>
@@ -1703,7 +1703,7 @@
             <field name="name">Deudores (moneda extranjera)</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_440" />
+            <field name="group_id" ref="l10n_es.account_group_4404" />
         </record>
         <record id="account_common_4409" model="account.account.template">
             <field name="code">4409</field>
@@ -1711,7 +1711,7 @@
             <field name="name">Deudores, facturas pendientes de formalizar</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_440" />
+            <field name="group_id" ref="l10n_es.account_group_4409" />
         </record>
         <record id="account_common_4410" model="account.account.template">
             <field name="code">4410</field>
@@ -1719,7 +1719,7 @@
             <field name="name">Deudores, efectos comerciales en cartera</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_441" />
+            <field name="group_id" ref="l10n_es.account_group_4410" />
         </record>
         <record id="account_common_4411" model="account.account.template">
             <field name="code">4411</field>
@@ -1727,7 +1727,7 @@
             <field name="name">Deudores, efectos comerciales descontados</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_441" />
+            <field name="group_id" ref="l10n_es.account_group_4411" />
         </record>
         <record id="account_common_4412" model="account.account.template">
             <field name="code">4412</field>
@@ -1735,7 +1735,7 @@
             <field name="name">Deudores, efectos comerciales en gestión de cobro</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_441" />
+            <field name="group_id" ref="l10n_es.account_group_4412" />
         </record>
         <record id="account_common_4415" model="account.account.template">
             <field name="code">4415</field>
@@ -1743,7 +1743,7 @@
             <field name="name">Deudores, efectos comerciales impagados</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_441" />
+            <field name="group_id" ref="l10n_es.account_group_4415" />
         </record>
         <record id="account_common_446" model="account.account.template">
             <field name="code">446</field>
@@ -1783,7 +1783,7 @@
             <field name="name">Hacienda Pública, deudora por IVA</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_470" />
+            <field name="group_id" ref="l10n_es.account_group_4700" />
         </record>
         <record id="account_common_4708" model="account.account.template">
             <field name="code">4708</field>
@@ -1791,7 +1791,7 @@
             <field name="name">Hacienda Pública, deudora por subvenciones concedidas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_470" />
+            <field name="group_id" ref="l10n_es.account_group_4708" />
         </record>
         <record id="account_common_4709" model="account.account.template">
             <field name="code">4709</field>
@@ -1799,7 +1799,7 @@
             <field name="name">Hacienda Pública, deudora por devolución de impuestos</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_470" />
+            <field name="group_id" ref="l10n_es.account_group_4709" />
         </record>
         <record id="account_common_471" model="account.account.template">
             <field name="code">471</field>
@@ -1831,7 +1831,7 @@
             <field name="name">Activos por diferencias temporarias deducibles</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_474" />
+            <field name="group_id" ref="l10n_es.account_group_4740" />
         </record>
         <record id="account_common_4742" model="account.account.template">
             <field name="code">4742</field>
@@ -1839,7 +1839,7 @@
             <field name="name">Derechos por deducciones y bonificaciones pendientes de aplicar</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_474" />
+            <field name="group_id" ref="l10n_es.account_group_4742" />
         </record>
         <record id="account_common_4745" model="account.account.template">
             <field name="code">4745</field>
@@ -1847,7 +1847,7 @@
             <field name="name">Crédito por pérdidas a compensar del ejercicio</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_474" />
+            <field name="group_id" ref="l10n_es.account_group_4745" />
         </record>
         <record id="account_common_4750" model="account.account.template">
             <field name="code">4750</field>
@@ -1855,7 +1855,7 @@
             <field name="name">Hacienda Pública, acreedora por IVA</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_475" />
+            <field name="group_id" ref="l10n_es.account_group_4750" />
         </record>
         <record id="account_common_4751" model="account.account.template">
             <field name="code">4751</field>
@@ -1863,7 +1863,7 @@
             <field name="name">Hacienda Pública, acreedora por retenciones practicadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_475" />
+            <field name="group_id" ref="l10n_es.account_group_4751" />
         </record>
         <record id="account_common_4752" model="account.account.template">
             <field name="code">4752</field>
@@ -1871,7 +1871,7 @@
             <field name="name">Hacienda Pública, acreedora por impuesto sobre sociedades</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_475" />
+            <field name="group_id" ref="l10n_es.account_group_4752" />
         </record>
         <record id="account_common_4758" model="account.account.template">
             <field name="code">4758</field>
@@ -1879,7 +1879,7 @@
             <field name="name">Hacienda Pública, acreedora por subvenciones a reintegrar</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_475" />
+            <field name="group_id" ref="l10n_es.account_group_4758" />
         </record>
         <record id="account_common_4759" model="account.account.template">
             <field name="code">4759</field>
@@ -1887,7 +1887,7 @@
             <field name="name">Hacienda P&#250;blica, acreedora por otros conceptos</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_475" />
+            <field name="group_id" ref="l10n_es.account_group_4759" />
         </record>
         <record id="account_common_476" model="account.account.template">
             <field name="code">476</field>
@@ -1935,7 +1935,7 @@
             <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_493" />
+            <field name="group_id" ref="l10n_es.account_group_4933" />
         </record>
         <record id="account_common_4934" model="account.account.template">
             <field name="code">4934</field>
@@ -1943,7 +1943,7 @@
             <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_493" />
+            <field name="group_id" ref="l10n_es.account_group_4934" />
         </record>
         <record id="account_common_4935" model="account.account.template">
             <field name="code">4935</field>
@@ -1951,7 +1951,7 @@
             <field name="name">Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_493" />
+            <field name="group_id" ref="l10n_es.account_group_4935" />
         </record>
         <record id="account_common_4994" model="account.account.template">
             <field name="code">4994</field>
@@ -1959,7 +1959,7 @@
             <field name="name">Provisión por contratos onerosos</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_499" />
+            <field name="group_id" ref="l10n_es.account_group_4994" />
         </record>
         <record id="account_common_4999" model="account.account.template">
             <field name="code">4999</field>
@@ -1967,7 +1967,7 @@
             <field name="name">Provisión para otras operaciones comerciales</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_499" />
+            <field name="group_id" ref="l10n_es.account_group_4999" />
         </record>
         <record id="account_common_500" model="account.account.template">
             <field name="code">500</field>
@@ -2015,7 +2015,7 @@
             <field name="name">Obligaciones y bonos amortizados</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_509" />
+            <field name="group_id" ref="l10n_es.account_group_5090" />
         </record>
         <record id="account_common_5095" model="account.account.template">
             <field name="code">5095</field>
@@ -2023,7 +2023,7 @@
             <field name="name">Otros valores negociables amortizados</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_509" />
+            <field name="group_id" ref="l10n_es.account_group_5095" />
         </record>
         <record id="account_common_5103" model="account.account.template">
             <field name="code">5103</field>
@@ -2031,7 +2031,7 @@
             <field name="name">Deudas a corto plazo con entidades de crédito, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_510" />
+            <field name="group_id" ref="l10n_es.account_group_5103" />
         </record>
         <record id="account_common_5104" model="account.account.template">
             <field name="code">5104</field>
@@ -2039,7 +2039,7 @@
             <field name="name">Deudas a corto plazo con entidades de crédito, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_510" />
+            <field name="group_id" ref="l10n_es.account_group_5104" />
         </record>
         <record id="account_common_5105" model="account.account.template">
             <field name="code">5105</field>
@@ -2047,7 +2047,7 @@
             <field name="name">Deudas a corto plazo con otras entidades de crédito vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_510" />
+            <field name="group_id" ref="l10n_es.account_group_5105" />
         </record>
         <record id="account_common_5113" model="account.account.template">
             <field name="code">5113</field>
@@ -2055,7 +2055,7 @@
             <field name="name">Proveedores de inmovilizado a corto plazo, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_511" />
+            <field name="group_id" ref="l10n_es.account_group_5113" />
         </record>
         <record id="account_common_5114" model="account.account.template">
             <field name="code">5114</field>
@@ -2063,7 +2063,7 @@
             <field name="name">Proveedores de inmovilizado a corto plazo, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_511" />
+            <field name="group_id" ref="l10n_es.account_group_5114" />
         </record>
         <record id="account_common_5115" model="account.account.template">
             <field name="code">5115</field>
@@ -2071,7 +2071,7 @@
             <field name="name">Proveedores de inmovilizado a corto plazo, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_511" />
+            <field name="group_id" ref="l10n_es.account_group_5115" />
         </record>
         <record id="account_common_5123" model="account.account.template">
             <field name="code">5123</field>
@@ -2079,7 +2079,7 @@
             <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_512" />
+            <field name="group_id" ref="l10n_es.account_group_5123" />
         </record>
         <record id="account_common_5124" model="account.account.template">
             <field name="code">5124</field>
@@ -2087,7 +2087,7 @@
             <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_512" />
+            <field name="group_id" ref="l10n_es.account_group_5124" />
         </record>
         <record id="account_common_5125" model="account.account.template">
             <field name="code">5125</field>
@@ -2095,7 +2095,7 @@
             <field name="name">Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_512" />
+            <field name="group_id" ref="l10n_es.account_group_5125" />
         </record>
         <record id="account_common_5133" model="account.account.template">
             <field name="code">5133</field>
@@ -2103,7 +2103,7 @@
             <field name="name">Otras deudas a corto plazo con empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_513" />
+            <field name="group_id" ref="l10n_es.account_group_5133" />
         </record>
         <record id="account_common_5134" model="account.account.template">
             <field name="code">5134</field>
@@ -2111,7 +2111,7 @@
             <field name="name">Otras deudas a corto plazo con empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_513" />
+            <field name="group_id" ref="l10n_es.account_group_5134" />
         </record>
         <record id="account_common_5135" model="account.account.template">
             <field name="code">5135</field>
@@ -2119,7 +2119,7 @@
             <field name="name">Otras deudas a corto plazo con otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_513" />
+            <field name="group_id" ref="l10n_es.account_group_5135" />
         </record>
         <record id="account_common_5143" model="account.account.template">
             <field name="code">5143</field>
@@ -2127,7 +2127,7 @@
             <field name="name">Intereses a corto plazo de deudas con empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_514" />
+            <field name="group_id" ref="l10n_es.account_group_5143" />
         </record>
         <record id="account_common_5144" model="account.account.template">
             <field name="code">5144</field>
@@ -2135,7 +2135,7 @@
             <field name="name">Intereses a corto plazo de deudas con empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_514" />
+            <field name="group_id" ref="l10n_es.account_group_5144" />
         </record>
         <record id="account_common_5145" model="account.account.template">
             <field name="code">5145</field>
@@ -2143,7 +2143,7 @@
             <field name="name">Intereses a corto plazo de deudas con otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_514" />
+            <field name="group_id" ref="l10n_es.account_group_5145" />
         </record>
         <record id="account_common_5200" model="account.account.template">
             <field name="code">5200</field>
@@ -2151,7 +2151,7 @@
             <field name="name">Préstamos a corto plazo de entidades de crédito</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_520" />
+            <field name="group_id" ref="l10n_es.account_group_5200" />
         </record>
         <record id="account_common_5201" model="account.account.template">
             <field name="code">5201</field>
@@ -2159,7 +2159,7 @@
             <field name="name">Deudas a corto plazo por crédito dispuesto</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_520" />
+            <field name="group_id" ref="l10n_es.account_group_5201" />
         </record>
         <record id="account_common_5208" model="account.account.template">
             <field name="code">5208</field>
@@ -2167,7 +2167,7 @@
             <field name="name">Deudas por efectos descontados</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_520" />
+            <field name="group_id" ref="l10n_es.account_group_5208" />
         </record>
         <record id="account_common_5209" model="account.account.template">
             <field name="code">5209</field>
@@ -2175,7 +2175,7 @@
             <field name="name">Deudas por operaciones de “factoring”</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_520" />
+            <field name="group_id" ref="l10n_es.account_group_5209" />
         </record>
         <record id="account_common_521" model="account.account.template">
             <field name="code">521</field>
@@ -2247,7 +2247,7 @@
             <field name="name">Provisión a corto plazo por retribuciones al personal</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_529" />
+            <field name="group_id" ref="l10n_es.account_group_5290" />
         </record>
         <record id="account_common_5291" model="account.account.template">
             <field name="code">5291</field>
@@ -2255,7 +2255,7 @@
             <field name="name">Provisión a corto plazo para impuestos</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_529" />
+            <field name="group_id" ref="l10n_es.account_group_5291" />
         </record>
         <record id="account_common_5292" model="account.account.template">
             <field name="code">5292</field>
@@ -2263,7 +2263,7 @@
             <field name="name">Provisión a corto plazo para otras responsabilidades</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_529" />
+            <field name="group_id" ref="l10n_es.account_group_5292" />
         </record>
         <record id="account_common_5293" model="account.account.template">
             <field name="code">5293</field>
@@ -2271,7 +2271,7 @@
             <field name="name">Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_529" />
+            <field name="group_id" ref="l10n_es.account_group_5293" />
         </record>
         <record id="account_common_5295" model="account.account.template">
             <field name="code">5295</field>
@@ -2279,7 +2279,7 @@
             <field name="name">Provisión a corto plazo para actuaciones medioambientales</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_529" />
+            <field name="group_id" ref="l10n_es.account_group_5295" />
         </record>
         <record id="account_common_5303" model="account.account.template">
             <field name="code">5303</field>
@@ -2287,7 +2287,7 @@
             <field name="name">Participaciones a corto plazo en empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_530" />
+            <field name="group_id" ref="l10n_es.account_group_5303" />
         </record>
         <record id="account_common_5304" model="account.account.template">
             <field name="code">5304</field>
@@ -2295,7 +2295,7 @@
             <field name="name">Participaciones a corto plazo en empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_530" />
+            <field name="group_id" ref="l10n_es.account_group_5304" />
         </record>
         <record id="account_common_5305" model="account.account.template">
             <field name="code">5305</field>
@@ -2303,7 +2303,7 @@
             <field name="name">Participaciones a corto plazo en otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_530" />
+            <field name="group_id" ref="l10n_es.account_group_5305" />
         </record>
         <record id="account_common_5313" model="account.account.template">
             <field name="code">5313</field>
@@ -2311,7 +2311,7 @@
             <field name="name">Valores representativos de deuda a corto plazo de empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_531" />
+            <field name="group_id" ref="l10n_es.account_group_5313" />
         </record>
         <record id="account_common_5314" model="account.account.template">
             <field name="code">5314</field>
@@ -2319,7 +2319,7 @@
             <field name="name">Valores representativos de deuda a corto plazo de empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_531" />
+            <field name="group_id" ref="l10n_es.account_group_5314" />
         </record>
         <record id="account_common_5315" model="account.account.template">
             <field name="code">5315</field>
@@ -2327,7 +2327,7 @@
             <field name="name">Valores representativos de deuda a corto plazo de otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_531" />
+            <field name="group_id" ref="l10n_es.account_group_5315" />
         </record>
         <record id="account_common_5323" model="account.account.template">
             <field name="code">5323</field>
@@ -2335,7 +2335,7 @@
             <field name="name">Créditos a corto plazo a empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_532" />
+            <field name="group_id" ref="l10n_es.account_group_5323" />
         </record>
         <record id="account_common_5324" model="account.account.template">
             <field name="code">5324</field>
@@ -2343,7 +2343,7 @@
             <field name="name">Créditos a corto plazo a empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_532" />
+            <field name="group_id" ref="l10n_es.account_group_5324" />
         </record>
         <record id="account_common_5325" model="account.account.template">
             <field name="code">5325</field>
@@ -2351,7 +2351,7 @@
             <field name="name">Créditos a corto plazo a otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_532" />
+            <field name="group_id" ref="l10n_es.account_group_5325" />
         </record>
         <record id="account_common_5333" model="account.account.template">
             <field name="code">5333</field>
@@ -2359,7 +2359,7 @@
             <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_533" />
+            <field name="group_id" ref="l10n_es.account_group_5333" />
         </record>
         <record id="account_common_5334" model="account.account.template">
             <field name="code">5334</field>
@@ -2367,7 +2367,7 @@
             <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_533" />
+            <field name="group_id" ref="l10n_es.account_group_5334" />
         </record>
         <record id="account_common_5335" model="account.account.template">
             <field name="code">5335</field>
@@ -2375,7 +2375,7 @@
             <field name="name">Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_533" />
+            <field name="group_id" ref="l10n_es.account_group_5335" />
         </record>
         <record id="account_common_5343" model="account.account.template">
             <field name="code">5343</field>
@@ -2383,7 +2383,7 @@
             <field name="name">Intereses a corto plazo de créditos a empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_534" />
+            <field name="group_id" ref="l10n_es.account_group_5343" />
         </record>
         <record id="account_common_5344" model="account.account.template">
             <field name="code">5344</field>
@@ -2391,7 +2391,7 @@
             <field name="name">Intereses a corto plazo de créditos a empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_534" />
+            <field name="group_id" ref="l10n_es.account_group_5344" />
         </record>
         <record id="account_common_5345" model="account.account.template">
             <field name="code">5345</field>
@@ -2399,7 +2399,7 @@
             <field name="name">Intereses a corto plazo de créditos a otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_534" />
+            <field name="group_id" ref="l10n_es.account_group_5345" />
         </record>
         <record id="account_common_5353" model="account.account.template">
             <field name="code">5353</field>
@@ -2407,7 +2407,7 @@
             <field name="name">Dividendo a cobrar de inversiones financieras en empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_535" />
+            <field name="group_id" ref="l10n_es.account_group_5353" />
         </record>
         <record id="account_common_5354" model="account.account.template">
             <field name="code">5354</field>
@@ -2415,7 +2415,7 @@
             <field name="name">Dividendo a cobrar de inversiones financieras en empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_535" />
+            <field name="group_id" ref="l10n_es.account_group_5354" />
         </record>
         <record id="account_common_5355" model="account.account.template">
             <field name="code">5355</field>
@@ -2423,7 +2423,7 @@
             <field name="name">Dividendo a cobrar de inversiones financieras en otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_535" />
+            <field name="group_id" ref="l10n_es.account_group_5355" />
         </record>
         <record id="account_common_5393" model="account.account.template">
             <field name="code">5393</field>
@@ -2431,7 +2431,7 @@
             <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_539" />
+            <field name="group_id" ref="l10n_es.account_group_5393" />
         </record>
         <record id="account_common_5394" model="account.account.template">
             <field name="code">5394</field>
@@ -2439,7 +2439,7 @@
             <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_539" />
+            <field name="group_id" ref="l10n_es.account_group_5394" />
         </record>
         <record id="account_common_5395" model="account.account.template">
             <field name="code">5395</field>
@@ -2447,7 +2447,7 @@
             <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_539" />
+            <field name="group_id" ref="l10n_es.account_group_5395" />
         </record>
         <record id="account_common_540" model="account.account.template">
             <field name="code">540</field>
@@ -2543,7 +2543,7 @@
             <field name="name">Cuenta corriente con empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_552" />
+            <field name="group_id" ref="l10n_es.account_group_5523" />
         </record>
         <record id="account_common_5524" model="account.account.template">
             <field name="code">5524</field>
@@ -2551,7 +2551,7 @@
             <field name="name">Cuenta corriente con empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_552" />
+            <field name="group_id" ref="l10n_es.account_group_5524" />
         </record>
         <record id="account_common_5525" model="account.account.template">
             <field name="code">5525</field>
@@ -2559,7 +2559,7 @@
             <field name="name">Cuenta corriente con otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_552" />
+            <field name="group_id" ref="l10n_es.account_group_5525" />
         </record>
         <record id="account_common_554" model="account.account.template">
             <field name="code">554</field>
@@ -2583,7 +2583,7 @@
             <field name="name">Desembolsos exigidos sobre participaciones, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_556" />
+            <field name="group_id" ref="l10n_es.account_group_5563" />
         </record>
         <record id="account_common_5564" model="account.account.template">
             <field name="code">5564</field>
@@ -2591,7 +2591,7 @@
             <field name="name">Desembolsos exigidos sobre participaciones, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_556" />
+            <field name="group_id" ref="l10n_es.account_group_5564" />
         </record>
         <record id="account_common_5565" model="account.account.template">
             <field name="code">5565</field>
@@ -2599,7 +2599,7 @@
             <field name="name">Desembolsos exigidos sobre participaciones, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_556" />
+            <field name="group_id" ref="l10n_es.account_group_5565" />
         </record>
         <record id="account_common_5566" model="account.account.template">
             <field name="code">5566</field>
@@ -2607,7 +2607,7 @@
             <field name="name">Desembolsos exigidos sobre participaciones de otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_556" />
+            <field name="group_id" ref="l10n_es.account_group_5566" />
         </record>
         <record id="account_common_557" model="account.account.template">
             <field name="code">557</field>
@@ -2623,7 +2623,7 @@
             <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones ordinarias</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_558" />
+            <field name="group_id" ref="l10n_es.account_group_5580" />
         </record>
         <record id="account_common_5585" model="account.account.template">
             <field name="code">5585</field>
@@ -2631,7 +2631,7 @@
             <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros</field>
             <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_558" />
+            <field name="group_id" ref="l10n_es.account_group_5585" />
         </record>
         <record id="account_common_5590" model="account.account.template">
             <field name="code">5590</field>
@@ -2639,7 +2639,7 @@
             <field name="name">Activos por derivados financieros a corto plazo, cartera de negociación</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_559" />
+            <field name="group_id" ref="l10n_es.account_group_5590" />
         </record>
         <record id="account_common_5595" model="account.account.template">
             <field name="code">5595</field>
@@ -2647,7 +2647,7 @@
             <field name="name">Pasivos por derivados financieros a corto plazo, cartera de negociación</field>
             <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_559" />
+            <field name="group_id" ref="l10n_es.account_group_5595" />
         </record>
         <record id="account_common_560" model="account.account.template">
             <field name="code">560</field>
@@ -2759,7 +2759,7 @@
             <field name="name">Deterioro de valor de participaciones a corto plazo en empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_593" />
+            <field name="group_id" ref="l10n_es.account_group_5933" />
         </record>
         <record id="account_common_5934" model="account.account.template">
             <field name="code">5934</field>
@@ -2767,7 +2767,7 @@
             <field name="name">Deterioro de valor de participaciones a corto plazo en empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_593" />
+            <field name="group_id" ref="l10n_es.account_group_5934" />
         </record>
         <record id="account_common_5943" model="account.account.template">
             <field name="code">5943</field>
@@ -2775,7 +2775,7 @@
             <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_594" />
+            <field name="group_id" ref="l10n_es.account_group_5943" />
         </record>
         <record id="account_common_5944" model="account.account.template">
             <field name="code">5944</field>
@@ -2783,7 +2783,7 @@
             <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_594" />
+            <field name="group_id" ref="l10n_es.account_group_5944" />
         </record>
         <record id="account_common_5945" model="account.account.template">
             <field name="code">5945</field>
@@ -2791,7 +2791,7 @@
             <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_594" />
+            <field name="group_id" ref="l10n_es.account_group_5945" />
         </record>
         <record id="account_common_5953" model="account.account.template">
             <field name="code">5953</field>
@@ -2799,7 +2799,7 @@
             <field name="name">Deterioro de valor de créditos a corto plazo a empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_595" />
+            <field name="group_id" ref="l10n_es.account_group_5953" />
         </record>
         <record id="account_common_5954" model="account.account.template">
             <field name="code">5954</field>
@@ -2807,7 +2807,7 @@
             <field name="name">Deterioro de valor de créditos a corto plazo a empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_595" />
+            <field name="group_id" ref="l10n_es.account_group_5954" />
         </record>
         <record id="account_common_5955" model="account.account.template">
             <field name="code">5955</field>
@@ -2815,7 +2815,7 @@
             <field name="name">Deterioro de valor de créditos a corto plazo a otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_595" />
+            <field name="group_id" ref="l10n_es.account_group_5955" />
         </record>
         <record id="account_common_597" model="account.account.template">
             <field name="code">597</field>
@@ -2863,7 +2863,7 @@
             <field name="name">Descuentos sobre compras por pronto pago de mercaderías</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_606" />
+            <field name="group_id" ref="l10n_es.account_group_6060" />
         </record>
         <record id="account_common_6061" model="account.account.template">
             <field name="code">6061</field>
@@ -2871,7 +2871,7 @@
             <field name="name">Descuentos sobre compras por pronto pago de materias primas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_606" />
+            <field name="group_id" ref="l10n_es.account_group_6061" />
         </record>
         <record id="account_common_6062" model="account.account.template">
             <field name="code">6062</field>
@@ -2879,7 +2879,7 @@
             <field name="name">Descuentos sobre compras por pronto pago de otros aprovisionamientos</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_606" />
+            <field name="group_id" ref="l10n_es.account_group_6062" />
         </record>
         <record id="account_common_607" model="account.account.template">
             <field name="code">607</field>
@@ -2895,7 +2895,7 @@
             <field name="name">Devoluciones de compras de mercaderías</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_608" />
+            <field name="group_id" ref="l10n_es.account_group_6080" />
         </record>
         <record id="account_common_6081" model="account.account.template">
             <field name="code">6081</field>
@@ -2903,7 +2903,7 @@
             <field name="name">Devoluciones de compras de materias primas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_608" />
+            <field name="group_id" ref="l10n_es.account_group_6081" />
         </record>
         <record id="account_common_6082" model="account.account.template">
             <field name="code">6082</field>
@@ -2911,7 +2911,7 @@
             <field name="name">Devoluciones de compras de otros aprovisionamientos</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_608" />
+            <field name="group_id" ref="l10n_es.account_group_6082" />
         </record>
         <record id="account_common_6090" model="account.account.template">
             <field name="code">6090</field>
@@ -2919,7 +2919,7 @@
             <field name="name">"Rappels" por compras de mercaderías</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_609" />
+            <field name="group_id" ref="l10n_es.account_group_6090" />
         </record>
         <record id="account_common_6091" model="account.account.template">
             <field name="code">6091</field>
@@ -2927,7 +2927,7 @@
             <field name="name">"Rappels" por compras de materias primas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_609" />
+            <field name="group_id" ref="l10n_es.account_group_6091" />
         </record>
         <record id="account_common_6092" model="account.account.template">
             <field name="code">6092</field>
@@ -2935,7 +2935,7 @@
             <field name="name">"Rappels" por compras de otros aprovisionamientos</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_609" />
+            <field name="group_id" ref="l10n_es.account_group_6092" />
         </record>
         <record id="account_common_610" model="account.account.template">
             <field name="code">610</field>
@@ -3047,7 +3047,7 @@
             <field name="name">Impuesto corriente</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_630" />
+            <field name="group_id" ref="l10n_es.account_group_6300" />
         </record>
         <record id="account_common_6301" model="account.account.template">
             <field name="code">6301</field>
@@ -3055,7 +3055,7 @@
             <field name="name">Impuesto diferido</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_630" />
+            <field name="group_id" ref="l10n_es.account_group_6301" />
         </record>
         <record id="account_common_631" model="account.account.template">
             <field name="code">631</field>
@@ -3079,7 +3079,7 @@
             <field name="name">Ajustes negativos en IVA de activo corriente</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_634" />
+            <field name="group_id" ref="l10n_es.account_group_6341" />
         </record>
         <record id="account_common_6342" model="account.account.template">
             <field name="code">6342</field>
@@ -3087,7 +3087,7 @@
             <field name="name">Ajustes negativos en IVA de inversiones</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_634" />
+            <field name="group_id" ref="l10n_es.account_group_6342" />
         </record>
         <record id="account_common_636" model="account.account.template">
             <field name="code">636</field>
@@ -3111,7 +3111,7 @@
             <field name="name">Ajustes positivos en IVA de activo corriente</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_639" />
+            <field name="group_id" ref="l10n_es.account_group_6391" />
         </record>
         <record id="account_common_6392" model="account.account.template">
             <field name="code">6392</field>
@@ -3119,7 +3119,7 @@
             <field name="name">Ajustes positivos en IVA de inversiones</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_639" />
+            <field name="group_id" ref="l10n_es.account_group_6392" />
         </record>
         <record id="account_common_640" model="account.account.template">
             <field name="code">640</field>
@@ -3167,7 +3167,7 @@
             <field name="name">Intereses de obligaciones y bonos, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_661" />
+            <field name="group_id" ref="l10n_es.account_group_6610" />
         </record>
         <record id="account_common_6611" model="account.account.template">
             <field name="code">6611</field>
@@ -3175,7 +3175,7 @@
             <field name="name">Intereses de obligaciones y bonos, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_661" />
+            <field name="group_id" ref="l10n_es.account_group_6611" />
         </record>
         <record id="account_common_6612" model="account.account.template">
             <field name="code">6612</field>
@@ -3183,7 +3183,7 @@
             <field name="name">Intereses de obligaciones y bonos, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_661" />
+            <field name="group_id" ref="l10n_es.account_group_6612" />
         </record>
         <record id="account_common_6613" model="account.account.template">
             <field name="code">6613</field>
@@ -3191,7 +3191,7 @@
             <field name="name">Intereses de obligaciones y bonos, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_661" />
+            <field name="group_id" ref="l10n_es.account_group_6613" />
         </record>
         <record id="account_common_6615" model="account.account.template">
             <field name="code">6615</field>
@@ -3199,7 +3199,7 @@
             <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_661" />
+            <field name="group_id" ref="l10n_es.account_group_6615" />
         </record>
         <record id="account_common_6616" model="account.account.template">
             <field name="code">6616</field>
@@ -3207,7 +3207,7 @@
             <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_661" />
+            <field name="group_id" ref="l10n_es.account_group_6616" />
         </record>
         <record id="account_common_6617" model="account.account.template">
             <field name="code">6617</field>
@@ -3215,7 +3215,7 @@
             <field name="name">Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_661" />
+            <field name="group_id" ref="l10n_es.account_group_6617" />
         </record>
         <record id="account_common_6618" model="account.account.template">
             <field name="code">6618</field>
@@ -3223,7 +3223,7 @@
             <field name="name">Intereses de obligaciones y bonos a corto plazo, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_661" />
+            <field name="group_id" ref="l10n_es.account_group_6618" />
         </record>
         <record id="account_common_6620" model="account.account.template">
             <field name="code">6620</field>
@@ -3231,7 +3231,7 @@
             <field name="name">Intereses de deudas, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_662" />
+            <field name="group_id" ref="l10n_es.account_group_6620" />
         </record>
         <record id="account_common_6621" model="account.account.template">
             <field name="code">6621</field>
@@ -3239,7 +3239,7 @@
             <field name="name">Intereses de deudas, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_662" />
+            <field name="group_id" ref="l10n_es.account_group_6621" />
         </record>
         <record id="account_common_6622" model="account.account.template">
             <field name="code">6622</field>
@@ -3247,7 +3247,7 @@
             <field name="name">Intereses de deudas, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_662" />
+            <field name="group_id" ref="l10n_es.account_group_6622" />
         </record>
         <record id="account_common_6623" model="account.account.template">
             <field name="code">6623</field>
@@ -3255,7 +3255,7 @@
             <field name="name">Intereses de deudas con entidades de crédito</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_662" />
+            <field name="group_id" ref="l10n_es.account_group_6623" />
         </record>
         <record id="account_common_6624" model="account.account.template">
             <field name="code">6624</field>
@@ -3263,7 +3263,7 @@
             <field name="name">Intereses de deudas, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_662" />
+            <field name="group_id" ref="l10n_es.account_group_6624" />
         </record>
         <record id="account_common_6640" model="account.account.template">
             <field name="code">6640</field>
@@ -3271,7 +3271,7 @@
             <field name="name">Dividendos de pasivos, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_664" />
+            <field name="group_id" ref="l10n_es.account_group_6640" />
         </record>
         <record id="account_common_6641" model="account.account.template">
             <field name="code">6641</field>
@@ -3279,7 +3279,7 @@
             <field name="name">Dividendos de pasivos, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_664" />
+            <field name="group_id" ref="l10n_es.account_group_6641" />
         </record>
         <record id="account_common_6642" model="account.account.template">
             <field name="code">6642</field>
@@ -3287,7 +3287,7 @@
             <field name="name">Dividendos de pasivos, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_664" />
+            <field name="group_id" ref="l10n_es.account_group_6642" />
         </record>
         <record id="account_common_6643" model="account.account.template">
             <field name="code">6643</field>
@@ -3295,7 +3295,7 @@
             <field name="name">Dividendos de pasivos, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_664" />
+            <field name="group_id" ref="l10n_es.account_group_6643" />
         </record>
         <record id="account_common_6650" model="account.account.template">
             <field name="code">6650</field>
@@ -3303,7 +3303,7 @@
             <field name="name">Intereses por descuento de efectos en entidades de crédito del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_665" />
+            <field name="group_id" ref="l10n_es.account_group_6650" />
         </record>
         <record id="account_common_6651" model="account.account.template">
             <field name="code">6651</field>
@@ -3311,7 +3311,7 @@
             <field name="name">Intereses por descuento de efectos en entidades de crédito asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_665" />
+            <field name="group_id" ref="l10n_es.account_group_6651" />
         </record>
         <record id="account_common_6652" model="account.account.template">
             <field name="code">6652</field>
@@ -3319,7 +3319,7 @@
             <field name="name">Intereses por descuento de efectos en entidades de crédito vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_665" />
+            <field name="group_id" ref="l10n_es.account_group_6652" />
         </record>
         <record id="account_common_6653" model="account.account.template">
             <field name="code">6653</field>
@@ -3327,7 +3327,7 @@
             <field name="name">Intereses por descuento de efectos en otras entidades de crédito</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_665" />
+            <field name="group_id" ref="l10n_es.account_group_6653" />
         </record>
         <record id="account_common_6654" model="account.account.template">
             <field name="code">6654</field>
@@ -3335,7 +3335,7 @@
             <field name="name">Intereses por operaciones de "factoring" con entidades de crédito del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_665" />
+            <field name="group_id" ref="l10n_es.account_group_6654" />
         </record>
         <record id="account_common_6655" model="account.account.template">
             <field name="code">6655</field>
@@ -3343,7 +3343,7 @@
             <field name="name">Intereses por operaciones de "factoring" con entidades de crédito asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_665" />
+            <field name="group_id" ref="l10n_es.account_group_6655" />
         </record>
         <record id="account_common_6656" model="account.account.template">
             <field name="code">6656</field>
@@ -3351,7 +3351,7 @@
             <field name="name">Intereses por operaciones de "factoring" con entidades de crédito vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_665" />
+            <field name="group_id" ref="l10n_es.account_group_6656" />
         </record>
         <record id="account_common_6657" model="account.account.template">
             <field name="code">6657</field>
@@ -3359,7 +3359,7 @@
             <field name="name">Intereses por operaciones de "factoring" con otras entidades de crédito</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_665" />
+            <field name="group_id" ref="l10n_es.account_group_6657" />
         </record>
         <record id="account_common_6660" model="account.account.template">
             <field name="code">6660</field>
@@ -3367,7 +3367,7 @@
             <field name="name">Pérdidas en valores representativos de deuda, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_666" />
+            <field name="group_id" ref="l10n_es.account_group_6660" />
         </record>
         <record id="account_common_6661" model="account.account.template">
             <field name="code">6661</field>
@@ -3375,7 +3375,7 @@
             <field name="name">Pérdidas en valores representativos de deuda, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_666" />
+            <field name="group_id" ref="l10n_es.account_group_6661" />
         </record>
         <record id="account_common_6662" model="account.account.template">
             <field name="code">6662</field>
@@ -3383,7 +3383,7 @@
             <field name="name">Pérdidas en valores representativos de deuda, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_666" />
+            <field name="group_id" ref="l10n_es.account_group_6662" />
         </record>
         <record id="account_common_6663" model="account.account.template">
             <field name="code">6663</field>
@@ -3391,7 +3391,7 @@
             <field name="name">Pérdidas en valores representativos de deuda, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_666" />
+            <field name="group_id" ref="l10n_es.account_group_6663" />
         </record>
         <record id="account_common_6665" model="account.account.template">
             <field name="code">6665</field>
@@ -3399,7 +3399,7 @@
             <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_666" />
+            <field name="group_id" ref="l10n_es.account_group_6665" />
         </record>
         <record id="account_common_6666" model="account.account.template">
             <field name="code">6666</field>
@@ -3407,7 +3407,7 @@
             <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_666" />
+            <field name="group_id" ref="l10n_es.account_group_6666" />
         </record>
         <record id="account_common_6667" model="account.account.template">
             <field name="code">6667</field>
@@ -3415,7 +3415,7 @@
             <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_666" />
+            <field name="group_id" ref="l10n_es.account_group_6667" />
         </record>
         <record id="account_common_6668" model="account.account.template">
             <field name="code">6668</field>
@@ -3423,7 +3423,7 @@
             <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_666" />
+            <field name="group_id" ref="l10n_es.account_group_6668" />
         </record>
         <record id="account_common_6670" model="account.account.template">
             <field name="code">6670</field>
@@ -3431,7 +3431,7 @@
             <field name="name">Pérdidas de créditos, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_667" />
+            <field name="group_id" ref="l10n_es.account_group_6670" />
         </record>
         <record id="account_common_6671" model="account.account.template">
             <field name="code">6671</field>
@@ -3439,7 +3439,7 @@
             <field name="name">Pérdidas de créditos, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_667" />
+            <field name="group_id" ref="l10n_es.account_group_6671" />
         </record>
         <record id="account_common_6672" model="account.account.template">
             <field name="code">6672</field>
@@ -3447,7 +3447,7 @@
             <field name="name">Pérdidas de créditos, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_667" />
+            <field name="group_id" ref="l10n_es.account_group_6672" />
         </record>
         <record id="account_common_6673" model="account.account.template">
             <field name="code">6673</field>
@@ -3455,7 +3455,7 @@
             <field name="name">Pérdidas de créditos, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_667" />
+            <field name="group_id" ref="l10n_es.account_group_6673" />
         </record>
         <record id="account_common_6675" model="account.account.template">
             <field name="code">6675</field>
@@ -3463,7 +3463,7 @@
             <field name="name">Pérdidas de créditos a corto plazo, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_667" />
+            <field name="group_id" ref="l10n_es.account_group_6675" />
         </record>
         <record id="account_common_6676" model="account.account.template">
             <field name="code">6676</field>
@@ -3471,7 +3471,7 @@
             <field name="name">Pérdidas de créditos a corto plazo, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_667" />
+            <field name="group_id" ref="l10n_es.account_group_6676" />
         </record>
         <record id="account_common_6677" model="account.account.template">
             <field name="code">6677</field>
@@ -3479,7 +3479,7 @@
             <field name="name">Pérdidas de créditos a corto plazo, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_667" />
+            <field name="group_id" ref="l10n_es.account_group_6677" />
         </record>
         <record id="account_common_6678" model="account.account.template">
             <field name="code">6678</field>
@@ -3487,7 +3487,7 @@
             <field name="name">Pérdidas de créditos a corto plazo, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_667" />
+            <field name="group_id" ref="l10n_es.account_group_6678" />
         </record>
         <record id="account_common_668" model="account.account.template">
             <field name="code">668</field>
@@ -3527,7 +3527,7 @@
             <field name="name">Pérdidas procedentes de participaciones en, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_673" />
+            <field name="group_id" ref="l10n_es.account_group_6733" />
         </record>
         <record id="account_common_6734" model="account.account.template">
             <field name="code">6734</field>
@@ -3535,7 +3535,7 @@
             <field name="name">Pérdidas procedentes de participaciones, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_673" />
+            <field name="group_id" ref="l10n_es.account_group_6734" />
         </record>
         <record id="account_common_6735" model="account.account.template">
             <field name="code">6735</field>
@@ -3543,7 +3543,7 @@
             <field name="name">Pérdidas procedentes de participaciones, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_673" />
+            <field name="group_id" ref="l10n_es.account_group_6735" />
         </record>
         <record id="account_common_675" model="account.account.template">
             <field name="code">675</field>
@@ -3607,7 +3607,7 @@
             <field name="name">Pérdidas por deterioro de productos terminados y en curso de fabricación</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_693" />
+            <field name="group_id" ref="l10n_es.account_group_6930" />
         </record>
         <record id="account_common_6931" model="account.account.template">
             <field name="code">6931</field>
@@ -3615,7 +3615,7 @@
             <field name="name">Pérdidas por deterioro de mercaderías</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_693" />
+            <field name="group_id" ref="l10n_es.account_group_6931" />
         </record>
         <record id="account_common_6932" model="account.account.template">
             <field name="code">6932</field>
@@ -3623,7 +3623,7 @@
             <field name="name">Pérdidas por deterioro de materias primas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_693" />
+            <field name="group_id" ref="l10n_es.account_group_6932" />
         </record>
         <record id="account_common_6933" model="account.account.template">
             <field name="code">6933</field>
@@ -3631,7 +3631,7 @@
             <field name="name">Pérdidas por deterioro de otros aprovisionamientos</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_693" />
+            <field name="group_id" ref="l10n_es.account_group_6933" />
         </record>
         <record id="account_common_6954" model="account.account.template">
             <field name="code">6954</field>
@@ -3639,7 +3639,7 @@
             <field name="name">Dotación a la provisión por contratos onerosos</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_695" />
+            <field name="group_id" ref="l10n_es.account_group_6954" />
         </record>
         <record id="account_common_6959" model="account.account.template">
             <field name="code">6959</field>
@@ -3647,7 +3647,7 @@
             <field name="name">Dotación a la provisión para otras operaciones comerciales</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_695" />
+            <field name="group_id" ref="l10n_es.account_group_6959" />
         </record>
         <record id="account_common_6960" model="account.account.template">
             <field name="code">6960</field>
@@ -3655,7 +3655,7 @@
             <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_696" />
+            <field name="group_id" ref="l10n_es.account_group_6960" />
         </record>
         <record id="account_common_6961" model="account.account.template">
             <field name="code">6961</field>
@@ -3663,7 +3663,7 @@
             <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_696" />
+            <field name="group_id" ref="l10n_es.account_group_6961" />
         </record>
         <record id="account_common_6962" model="account.account.template">
             <field name="code">6962</field>
@@ -3671,7 +3671,7 @@
             <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_696" />
+            <field name="group_id" ref="l10n_es.account_group_6962" />
         </record>
         <record id="account_common_6963" model="account.account.template">
             <field name="code">6963</field>
@@ -3679,7 +3679,7 @@
             <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_696" />
+            <field name="group_id" ref="l10n_es.account_group_6963" />
         </record>
         <record id="account_common_6965" model="account.account.template">
             <field name="code">6965</field>
@@ -3687,7 +3687,7 @@
             <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_696" />
+            <field name="group_id" ref="l10n_es.account_group_6965" />
         </record>
         <record id="account_common_6966" model="account.account.template">
             <field name="code">6966</field>
@@ -3695,7 +3695,7 @@
             <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_696" />
+            <field name="group_id" ref="l10n_es.account_group_6966" />
         </record>
         <record id="account_common_6967" model="account.account.template">
             <field name="code">6967</field>
@@ -3703,7 +3703,7 @@
             <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_696" />
+            <field name="group_id" ref="l10n_es.account_group_6967" />
         </record>
         <record id="account_common_6968" model="account.account.template">
             <field name="code">6968</field>
@@ -3711,7 +3711,7 @@
             <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_696" />
+            <field name="group_id" ref="l10n_es.account_group_6968" />
         </record>
         <record id="account_common_6970" model="account.account.template">
             <field name="code">6970</field>
@@ -3719,7 +3719,7 @@
             <field name="name">Pérdidas por deterioro de créditos, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_697" />
+            <field name="group_id" ref="l10n_es.account_group_6970" />
         </record>
         <record id="account_common_6971" model="account.account.template">
             <field name="code">6971</field>
@@ -3727,7 +3727,7 @@
             <field name="name">Pérdidas por deterioro de créditos, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_697" />
+            <field name="group_id" ref="l10n_es.account_group_6971" />
         </record>
         <record id="account_common_6972" model="account.account.template">
             <field name="code">6972</field>
@@ -3735,7 +3735,7 @@
             <field name="name">Pérdidas por deterioro de créditos, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_697" />
+            <field name="group_id" ref="l10n_es.account_group_6972" />
         </record>
         <record id="account_common_6973" model="account.account.template">
             <field name="code">6973</field>
@@ -3743,7 +3743,7 @@
             <field name="name">Pérdidas por deterioro de créditos, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_697" />
+            <field name="group_id" ref="l10n_es.account_group_6973" />
         </record>
         <record id="account_common_6980" model="account.account.template">
             <field name="code">6980</field>
@@ -3751,7 +3751,7 @@
             <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_698" />
+            <field name="group_id" ref="l10n_es.account_group_6980" />
         </record>
         <record id="account_common_6981" model="account.account.template">
             <field name="code">6981</field>
@@ -3759,7 +3759,7 @@
             <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_698" />
+            <field name="group_id" ref="l10n_es.account_group_6981" />
         </record>
         <record id="account_common_6985" model="account.account.template">
             <field name="code">6985</field>
@@ -3767,7 +3767,7 @@
             <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_698" />
+            <field name="group_id" ref="l10n_es.account_group_6985" />
         </record>
         <record id="account_common_6986" model="account.account.template">
             <field name="code">6986</field>
@@ -3775,7 +3775,7 @@
             <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_698" />
+            <field name="group_id" ref="l10n_es.account_group_6986" />
         </record>
         <record id="account_common_6987" model="account.account.template">
             <field name="code">6987</field>
@@ -3783,7 +3783,7 @@
             <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_698" />
+            <field name="group_id" ref="l10n_es.account_group_6987" />
         </record>
         <record id="account_common_6988" model="account.account.template">
             <field name="code">6988</field>
@@ -3791,7 +3791,7 @@
             <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_698" />
+            <field name="group_id" ref="l10n_es.account_group_6988" />
         </record>
         <record id="account_common_6990" model="account.account.template">
             <field name="code">6990</field>
@@ -3799,7 +3799,7 @@
             <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_699" />
+            <field name="group_id" ref="l10n_es.account_group_6990" />
         </record>
         <record id="account_common_6991" model="account.account.template">
             <field name="code">6991</field>
@@ -3807,7 +3807,7 @@
             <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_699" />
+            <field name="group_id" ref="l10n_es.account_group_6991" />
         </record>
         <record id="account_common_6992" model="account.account.template">
             <field name="code">6992</field>
@@ -3815,7 +3815,7 @@
             <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_699" />
+            <field name="group_id" ref="l10n_es.account_group_6992" />
         </record>
         <record id="account_common_6993" model="account.account.template">
             <field name="code">6993</field>
@@ -3823,7 +3823,7 @@
             <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_expenses"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_699" />
+            <field name="group_id" ref="l10n_es.account_group_6993" />
         </record>
         <record id="account_common_7000" model="account.account.template">
             <field name="code">7000</field>
@@ -3975,7 +3975,7 @@
             <field name="name">Descuentos sobre ventas por pronto pago de mercaderías</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_706" />
+            <field name="group_id" ref="l10n_es.account_group_7060" />
         </record>
         <record id="account_common_7061" model="account.account.template">
             <field name="code">7061</field>
@@ -3983,7 +3983,7 @@
             <field name="name">Descuentos sobre ventas por pronto pago de productos terminados</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_706" />
+            <field name="group_id" ref="l10n_es.account_group_7061" />
         </record>
         <record id="account_common_7062" model="account.account.template">
             <field name="code">7062</field>
@@ -3991,7 +3991,7 @@
             <field name="name">Descuentos sobre ventas por pronto pago de productos semiterminados</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_706" />
+            <field name="group_id" ref="l10n_es.account_group_7062" />
         </record>
         <record id="account_common_7063" model="account.account.template">
             <field name="code">7063</field>
@@ -3999,7 +3999,7 @@
             <field name="name">Descuentos sobre ventas por pronto pago de subproductos y residuos</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_706" />
+            <field name="group_id" ref="l10n_es.account_group_7063" />
         </record>
         <record id="account_common_7080" model="account.account.template">
             <field name="code">7080</field>
@@ -4007,7 +4007,7 @@
             <field name="name">Devoluciones de ventas de mercaderías</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_708" />
+            <field name="group_id" ref="l10n_es.account_group_7080" />
         </record>
         <record id="account_common_7081" model="account.account.template">
             <field name="code">7081</field>
@@ -4015,7 +4015,7 @@
             <field name="name">Devoluciones de ventas de productos terminados</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_708" />
+            <field name="group_id" ref="l10n_es.account_group_7081" />
         </record>
         <record id="account_common_7082" model="account.account.template">
             <field name="code">7082</field>
@@ -4023,7 +4023,7 @@
             <field name="name">Devoluciones de ventas de productos semiterminados</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_708" />
+            <field name="group_id" ref="l10n_es.account_group_7082" />
         </record>
         <record id="account_common_7083" model="account.account.template">
             <field name="code">7083</field>
@@ -4031,7 +4031,7 @@
             <field name="name">Devoluciones de ventas de subproductos y residuos</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_708" />
+            <field name="group_id" ref="l10n_es.account_group_7083" />
         </record>
         <record id="account_common_7084" model="account.account.template">
             <field name="code">7084</field>
@@ -4039,7 +4039,7 @@
             <field name="name">Devoluciones de ventas de envases y embalajes</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_708" />
+            <field name="group_id" ref="l10n_es.account_group_7084" />
         </record>
         <record id="account_common_7090" model="account.account.template">
             <field name="code">7090</field>
@@ -4047,7 +4047,7 @@
             <field name="name">"Rappels" sobre ventas de mercaderías</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_709" />
+            <field name="group_id" ref="l10n_es.account_group_7090" />
         </record>
         <record id="account_common_7091" model="account.account.template">
             <field name="code">7091</field>
@@ -4055,7 +4055,7 @@
             <field name="name">"Rappels" sobre ventas de productos terminados</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_709" />
+            <field name="group_id" ref="l10n_es.account_group_7091" />
         </record>
         <record id="account_common_7092" model="account.account.template">
             <field name="code">7092</field>
@@ -4063,7 +4063,7 @@
             <field name="name">"Rappels" sobre ventas de productos semiterminados</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_709" />
+            <field name="group_id" ref="l10n_es.account_group_7092" />
         </record>
         <record id="account_common_7093" model="account.account.template">
             <field name="code">7093</field>
@@ -4071,7 +4071,7 @@
             <field name="name">"Rappels" sobre ventas de subproductos y residuos</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_709" />
+            <field name="group_id" ref="l10n_es.account_group_7093" />
         </record>
         <record id="account_common_7094" model="account.account.template">
             <field name="code">7094</field>
@@ -4079,7 +4079,7 @@
             <field name="name">"Rappels" sobre ventas de envases y embalajes</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_709" />
+            <field name="group_id" ref="l10n_es.account_group_7094" />
         </record>
         <record id="account_common_710" model="account.account.template">
             <field name="code">710</field>
@@ -4175,7 +4175,7 @@
             <field name="name">Pérdida transferido (gestor)</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_751" />
+            <field name="group_id" ref="l10n_es.account_group_7510" />
         </record>
         <record id="account_common_7511" model="account.account.template">
             <field name="code">7511</field>
@@ -4183,7 +4183,7 @@
             <field name="name">Beneficio atribuido (partícipe o asociado no gestor)</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_751" />
+            <field name="group_id" ref="l10n_es.account_group_7511" />
         </record>
         <record id="account_common_752" model="account.account.template">
             <field name="code">752</field>
@@ -4231,7 +4231,7 @@
             <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_760" />
+            <field name="group_id" ref="l10n_es.account_group_7600" />
         </record>
         <record id="account_common_7601" model="account.account.template">
             <field name="code">7601</field>
@@ -4239,7 +4239,7 @@
             <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_760" />
+            <field name="group_id" ref="l10n_es.account_group_7601" />
         </record>
         <record id="account_common_7602" model="account.account.template">
             <field name="code">7602</field>
@@ -4247,7 +4247,7 @@
             <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_760" />
+            <field name="group_id" ref="l10n_es.account_group_7602" />
         </record>
         <record id="account_common_7603" model="account.account.template">
             <field name="code">7603</field>
@@ -4255,7 +4255,7 @@
             <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_760" />
+            <field name="group_id" ref="l10n_es.account_group_7603" />
         </record>
         <record id="account_common_7610" model="account.account.template">
             <field name="code">7610</field>
@@ -4263,7 +4263,7 @@
             <field name="name">Ingresos de valores representativos de deuda, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_761" />
+            <field name="group_id" ref="l10n_es.account_group_7610" />
         </record>
         <record id="account_common_7611" model="account.account.template">
             <field name="code">7611</field>
@@ -4271,7 +4271,7 @@
             <field name="name">Ingresos de valores representativos de deuda, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_761" />
+            <field name="group_id" ref="l10n_es.account_group_7611" />
         </record>
         <record id="account_common_7612" model="account.account.template">
             <field name="code">7612</field>
@@ -4279,7 +4279,7 @@
             <field name="name">Ingresos de valores representativos de deuda, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_761" />
+            <field name="group_id" ref="l10n_es.account_group_7612" />
         </record>
         <record id="account_common_7613" model="account.account.template">
             <field name="code">7613</field>
@@ -4287,7 +4287,7 @@
             <field name="name">Ingresos de valores representativos de deuda, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_761" />
+            <field name="group_id" ref="l10n_es.account_group_7613" />
         </record>
         <record id="account_common_76200" model="account.account.template">
             <field name="code">76200</field>
@@ -4295,7 +4295,7 @@
             <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_762" />
+            <field name="group_id" ref="l10n_es.account_group_76200" />
         </record>
         <record id="account_common_76201" model="account.account.template">
             <field name="code">76201</field>
@@ -4303,7 +4303,7 @@
             <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_762" />
+            <field name="group_id" ref="l10n_es.account_group_76201" />
         </record>
         <record id="account_common_76202" model="account.account.template">
             <field name="code">76202</field>
@@ -4311,7 +4311,7 @@
             <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_762" />
+            <field name="group_id" ref="l10n_es.account_group_76202" />
         </record>
         <record id="account_common_76203" model="account.account.template">
             <field name="code">76203</field>
@@ -4319,7 +4319,7 @@
             <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_762" />
+            <field name="group_id" ref="l10n_es.account_group_76203" />
         </record>
         <record id="account_common_76210" model="account.account.template">
             <field name="code">76210</field>
@@ -4327,7 +4327,7 @@
             <field name="name">Ingresos de créditos a corto plazo, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_762" />
+            <field name="group_id" ref="l10n_es.account_group_76210" />
         </record>
         <record id="account_common_76211" model="account.account.template">
             <field name="code">76211</field>
@@ -4335,7 +4335,7 @@
             <field name="name">Ingresos de créditos a corto plazo, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_762" />
+            <field name="group_id" ref="l10n_es.account_group_76211" />
         </record>
         <record id="account_common_76212" model="account.account.template">
             <field name="code">76212</field>
@@ -4343,7 +4343,7 @@
             <field name="name">Ingresos de créditos a corto plazo, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_762" />
+            <field name="group_id" ref="l10n_es.account_group_76212" />
         </record>
         <record id="account_common_76213" model="account.account.template">
             <field name="code">76213</field>
@@ -4351,7 +4351,7 @@
             <field name="name">Ingresos de créditos a corto plazo, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_762" />
+            <field name="group_id" ref="l10n_es.account_group_76213" />
         </record>
         <record id="account_common_7660" model="account.account.template">
             <field name="code">7660</field>
@@ -4359,7 +4359,7 @@
             <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_766" />
+            <field name="group_id" ref="l10n_es.account_group_7660" />
         </record>
         <record id="account_common_7661" model="account.account.template">
             <field name="code">7661</field>
@@ -4367,7 +4367,7 @@
             <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_766" />
+            <field name="group_id" ref="l10n_es.account_group_7661" />
         </record>
         <record id="account_common_7662" model="account.account.template">
             <field name="code">7662</field>
@@ -4375,7 +4375,7 @@
             <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_766" />
+            <field name="group_id" ref="l10n_es.account_group_7662" />
         </record>
         <record id="account_common_7663" model="account.account.template">
             <field name="code">7663</field>
@@ -4383,7 +4383,7 @@
             <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_766" />
+            <field name="group_id" ref="l10n_es.account_group_7663" />
         </record>
         <record id="account_common_7665" model="account.account.template">
             <field name="code">7665</field>
@@ -4391,7 +4391,7 @@
             <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_766" />
+            <field name="group_id" ref="l10n_es.account_group_7665" />
         </record>
         <record id="account_common_7666" model="account.account.template">
             <field name="code">7666</field>
@@ -4399,7 +4399,7 @@
             <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_766" />
+            <field name="group_id" ref="l10n_es.account_group_7666" />
         </record>
         <record id="account_common_7667" model="account.account.template">
             <field name="code">7667</field>
@@ -4407,7 +4407,7 @@
             <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_766" />
+            <field name="group_id" ref="l10n_es.account_group_7667" />
         </record>
         <record id="account_common_7668" model="account.account.template">
             <field name="code">7668</field>
@@ -4415,7 +4415,7 @@
             <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_766" />
+            <field name="group_id" ref="l10n_es.account_group_7668" />
         </record>
         <record id="account_common_768" model="account.account.template">
             <field name="code">768</field>
@@ -4463,7 +4463,7 @@
             <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_773" />
+            <field name="group_id" ref="l10n_es.account_group_7733" />
         </record>
         <record id="account_common_7734" model="account.account.template">
             <field name="code">7734</field>
@@ -4471,7 +4471,7 @@
             <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_773" />
+            <field name="group_id" ref="l10n_es.account_group_7734" />
         </record>
         <record id="account_common_7735" model="account.account.template">
             <field name="code">7735</field>
@@ -4479,7 +4479,7 @@
             <field name="name">Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_773" />
+            <field name="group_id" ref="l10n_es.account_group_7735" />
         </record>
         <record id="account_common_775" model="account.account.template">
             <field name="code">775</field>
@@ -4519,7 +4519,7 @@
             <field name="name">Reversión del deterioro de productos terminados y en curso de fabricación</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_793" />
+            <field name="group_id" ref="l10n_es.account_group_7930" />
         </record>
         <record id="account_common_7931" model="account.account.template">
             <field name="code">7931</field>
@@ -4527,7 +4527,7 @@
             <field name="name">Reversión del deterioro de mercaderías</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_793" />
+            <field name="group_id" ref="l10n_es.account_group_7931" />
         </record>
         <record id="account_common_7932" model="account.account.template">
             <field name="code">7932</field>
@@ -4535,7 +4535,7 @@
             <field name="name">Reversión del deterioro de materias primas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_793" />
+            <field name="group_id" ref="l10n_es.account_group_7932" />
         </record>
         <record id="account_common_7933" model="account.account.template">
             <field name="code">7933</field>
@@ -4543,7 +4543,7 @@
             <field name="name">Reversión del deterioro de otros aprovisionamientos</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_793" />
+            <field name="group_id" ref="l10n_es.account_group_7933" />
         </record>
         <record id="account_common_7951" model="account.account.template">
             <field name="code">7951</field>
@@ -4551,7 +4551,7 @@
             <field name="name">Exceso de provisión para impuestos</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_795" />
+            <field name="group_id" ref="l10n_es.account_group_7951" />
         </record>
         <record id="account_common_7952" model="account.account.template">
             <field name="code">7952</field>
@@ -4559,7 +4559,7 @@
             <field name="name">Exceso de provisión para otras responsabilidades</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_795" />
+            <field name="group_id" ref="l10n_es.account_group_7952" />
         </record>
         <record id="account_common_79544" model="account.account.template">
             <field name="code">79544</field>
@@ -4567,7 +4567,7 @@
             <field name="name">Exceso de provisión por contratos onerosos</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_795" />
+            <field name="group_id" ref="l10n_es.account_group_79544" />
         </record>
         <record id="account_common_79549" model="account.account.template">
             <field name="code">79549</field>
@@ -4575,7 +4575,7 @@
             <field name="name">Exceso de provisión para otras operaciones comerciales</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_795" />
+            <field name="group_id" ref="l10n_es.account_group_79549" />
         </record>
         <record id="account_common_7955" model="account.account.template">
             <field name="code">7955</field>
@@ -4583,7 +4583,7 @@
             <field name="name">Exceso de provisión para actuaciones medioambientales</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_795" />
+            <field name="group_id" ref="l10n_es.account_group_7955" />
         </record>
         <record id="account_common_7960" model="account.account.template">
             <field name="code">7960</field>
@@ -4591,7 +4591,7 @@
             <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_796" />
+            <field name="group_id" ref="l10n_es.account_group_7960" />
         </record>
         <record id="account_common_7961" model="account.account.template">
             <field name="code">7961</field>
@@ -4599,7 +4599,7 @@
             <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_796" />
+            <field name="group_id" ref="l10n_es.account_group_7961" />
         </record>
         <record id="account_common_7965" model="account.account.template">
             <field name="code">7965</field>
@@ -4607,7 +4607,7 @@
             <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_796" />
+            <field name="group_id" ref="l10n_es.account_group_7965" />
         </record>
         <record id="account_common_7966" model="account.account.template">
             <field name="code">7966</field>
@@ -4615,7 +4615,7 @@
             <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_796" />
+            <field name="group_id" ref="l10n_es.account_group_7966" />
         </record>
         <record id="account_common_7967" model="account.account.template">
             <field name="code">7967</field>
@@ -4623,7 +4623,7 @@
             <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_796" />
+            <field name="group_id" ref="l10n_es.account_group_7967" />
         </record>
         <record id="account_common_7968" model="account.account.template">
             <field name="code">7968</field>
@@ -4631,7 +4631,7 @@
             <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_796" />
+            <field name="group_id" ref="l10n_es.account_group_7968" />
         </record>
         <record id="account_common_7970" model="account.account.template">
             <field name="code">7970</field>
@@ -4639,7 +4639,7 @@
             <field name="name">Reversión del deterioro de créditos a largo plazo, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_797" />
+            <field name="group_id" ref="l10n_es.account_group_7970" />
         </record>
         <record id="account_common_7971" model="account.account.template">
             <field name="code">7971</field>
@@ -4647,7 +4647,7 @@
             <field name="name">Reversión del deterioro de créditos a largo plazo, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_797" />
+            <field name="group_id" ref="l10n_es.account_group_7971" />
         </record>
         <record id="account_common_7972" model="account.account.template">
             <field name="code">7972</field>
@@ -4655,7 +4655,7 @@
             <field name="name">Reversión del deterioro de créditos a largo plazo, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_797" />
+            <field name="group_id" ref="l10n_es.account_group_7972" />
         </record>
         <record id="account_common_7973" model="account.account.template">
             <field name="code">7973</field>
@@ -4663,7 +4663,7 @@
             <field name="name">Reversión del deterioro de créditos a largo plazo, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_797" />
+            <field name="group_id" ref="l10n_es.account_group_7973" />
         </record>
         <record id="account_common_7980" model="account.account.template">
             <field name="code">7980</field>
@@ -4671,7 +4671,7 @@
             <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_798" />
+            <field name="group_id" ref="l10n_es.account_group_7980" />
         </record>
         <record id="account_common_7981" model="account.account.template">
             <field name="code">7981</field>
@@ -4679,7 +4679,7 @@
             <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_798" />
+            <field name="group_id" ref="l10n_es.account_group_7981" />
         </record>
         <record id="account_common_7985" model="account.account.template">
             <field name="code">7985</field>
@@ -4687,7 +4687,7 @@
             <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_798" />
+            <field name="group_id" ref="l10n_es.account_group_7985" />
         </record>
         <record id="account_common_7986" model="account.account.template">
             <field name="code">7986</field>
@@ -4695,7 +4695,7 @@
             <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_798" />
+            <field name="group_id" ref="l10n_es.account_group_7986" />
         </record>
         <record id="account_common_7987" model="account.account.template">
             <field name="code">7987</field>
@@ -4703,7 +4703,7 @@
             <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_798" />
+            <field name="group_id" ref="l10n_es.account_group_7987" />
         </record>
         <record id="account_common_7988" model="account.account.template">
             <field name="code">7988</field>
@@ -4711,7 +4711,7 @@
             <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_798" />
+            <field name="group_id" ref="l10n_es.account_group_7988" />
         </record>
         <record id="account_common_7990" model="account.account.template">
             <field name="code">7990</field>
@@ -4719,7 +4719,7 @@
             <field name="name">Reversión del deterioro de créditos a corto plazo, empresas del grupo</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_799" />
+            <field name="group_id" ref="l10n_es.account_group_7990" />
         </record>
         <record id="account_common_7991" model="account.account.template">
             <field name="code">7991</field>
@@ -4727,7 +4727,7 @@
             <field name="name">Reversión del deterioro de créditos a corto plazo, empresas asociadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_799" />
+            <field name="group_id" ref="l10n_es.account_group_7991" />
         </record>
         <record id="account_common_7992" model="account.account.template">
             <field name="code">7992</field>
@@ -4735,7 +4735,7 @@
             <field name="name">Reversión del deterioro de créditos a corto plazo, otras partes vinculadas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_799" />
+            <field name="group_id" ref="l10n_es.account_group_7992" />
         </record>
         <record id="account_common_7993" model="account.account.template">
             <field name="code">7993</field>
@@ -4743,7 +4743,7 @@
             <field name="name">Reversión del deterioro de créditos a corto plazo, otras empresas</field>
             <field name="user_type_id" ref="account.data_account_type_revenue"/>
             <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_799" />
+            <field name="group_id" ref="l10n_es.account_group_7993" />
         </record>
     </data>
 </odoo>
diff --git a/addons/l10n_es/data/account_account_template_full_data.xml b/addons/l10n_es/data/account_account_template_full_data.xml
index ae643434a38..d7ec7799482 100644
--- a/addons/l10n_es/data/account_account_template_full_data.xml
+++ b/addons/l10n_es/data/account_account_template_full_data.xml
@@ -16,7 +16,7 @@
         <field name="name">Socios por desembolsos no exigidos, capital social</field>
         <field name="user_type_id" ref="account.data_account_type_equity"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_103" />
+        <field name="group_id" ref="l10n_es.account_group_1030" />
     </record>
     <record id="account_full_1034" model="account.account.template">
         <field name="code">1034</field>
@@ -24,7 +24,7 @@
         <field name="name">Socios por desembolsos no exigidos, capital pendiente de inscripción</field>
         <field name="user_type_id" ref="account.data_account_type_equity"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_103" />
+        <field name="group_id" ref="l10n_es.account_group_1034" />
     </record>
     <record id="account_full_1040" model="account.account.template">
         <field name="code">1040</field>
@@ -32,7 +32,7 @@
         <field name="name">Socios por aportaciones no dinerarias pendientes, capital social</field>
         <field name="user_type_id" ref="account.data_account_type_equity"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_104" />
+        <field name="group_id" ref="l10n_es.account_group_1040" />
     </record>
     <record id="account_full_1044" model="account.account.template">
         <field name="code">1044</field>
@@ -40,7 +40,7 @@
         <field name="name">Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción</field>
         <field name="user_type_id" ref="account.data_account_type_equity"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_104" />
+        <field name="group_id" ref="l10n_es.account_group_1044" />
     </record>
     <record id="account_full_1110" model="account.account.template">
         <field name="code">1110</field>
@@ -48,7 +48,7 @@
         <field name="name">Patrimonio neto por emision de instrumentos financieros compuestos</field>
         <field name="user_type_id" ref="account.data_account_type_equity"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_111" />
+        <field name="group_id" ref="l10n_es.account_group_1110" />
     </record>
     <record id="account_full_1111" model="account.account.template">
         <field name="code">111100</field>
@@ -56,7 +56,7 @@
         <field name="name">Resto de instrumentos de patrimonio neto</field>
         <field name="user_type_id" ref="account.data_account_type_equity"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_111" />
+        <field name="group_id" ref="l10n_es.account_group_1111" />
     </record>
     <record id="account_full_1143" model="account.account.template">
         <field name="code">1143</field>
@@ -64,7 +64,7 @@
         <field name="name">Reserva por fondo de comercio</field>
         <field name="user_type_id" ref="account.data_account_type_equity"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_114" />
+        <field name="group_id" ref="l10n_es.account_group_1143" />
     </record>
     <record id="account_full_115" model="account.account.template">
         <field name="code">115</field>
@@ -128,7 +128,7 @@
         <field name="name">Cobertura de flujos de efectivo</field>
         <field name="user_type_id" ref="account.data_account_type_equity"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_134" />
+        <field name="group_id" ref="l10n_es.account_group_1340" />
     </record>
     <record id="account_full_1341" model="account.account.template">
         <field name="code">1341</field>
@@ -136,7 +136,7 @@
         <field name="name">Cobertura de una inversión neta en un negocio en el extranjero</field>
         <field name="user_type_id" ref="account.data_account_type_equity"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_134" />
+        <field name="group_id" ref="l10n_es.account_group_1341" />
     </record>
     <record id="account_full_135" model="account.account.template">
         <field name="code">135</field>
@@ -184,7 +184,7 @@
         <field name="name">Pasivos por derivados financieros, carter de negociación</field>
         <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_176" />
+        <field name="group_id" ref="l10n_es.account_group_1765" />
     </record>
     <record id="account_full_1768" model="account.account.template">
         <field name="code">1768</field>
@@ -192,7 +192,7 @@
         <field name="name">Pasivos por derivados financieros, instrumentos de cobertura</field>
         <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_176" />
+        <field name="group_id" ref="l10n_es.account_group_1768" />
     </record>
     <record id="account_full_178" model="account.account.template">
         <field name="code">178</field>
@@ -224,7 +224,7 @@
         <field name="name">Participaciones en empresas del grupo</field>
         <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_240" />
+        <field name="group_id" ref="l10n_es.account_group_2403" />
     </record>
     <record id="account_full_2404" model="account.account.template">
         <field name="code">2404</field>
@@ -232,7 +232,7 @@
         <field name="name">Participaciones en empresas asociadas</field>
         <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_240" />
+        <field name="group_id" ref="l10n_es.account_group_2404" />
     </record>
     <record id="account_full_2405" model="account.account.template">
         <field name="code">2405</field>
@@ -240,7 +240,7 @@
         <field name="name">Participaciones en otras partes vinculadas</field>
         <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_240" />
+        <field name="group_id" ref="l10n_es.account_group_2405" />
     </record>
     <record id="account_full_2493" model="account.account.template">
         <field name="code">2493</field>
@@ -248,7 +248,7 @@
         <field name="name">Desembolsos pendientes sobre participaciones en empresas del grupo</field>
         <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_249" />
+        <field name="group_id" ref="l10n_es.account_group_2493" />
     </record>
     <record id="account_full_2494" model="account.account.template">
         <field name="code">2494</field>
@@ -256,7 +256,7 @@
         <field name="name">Desembolsos pendientes sobre participaciones en empresas asociadas</field>
         <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_249" />
+        <field name="group_id" ref="l10n_es.account_group_2494" />
     </record>
     <record id="account_full_2495" model="account.account.template">
         <field name="code">2495</field>
@@ -264,7 +264,7 @@
         <field name="name">Desembolsos pendientes sobre participaciones en otras partes vinculadas</field>
         <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_249" />
+        <field name="group_id" ref="l10n_es.account_group_2495" />
     </record>
     <record id="account_full_2550" model="account.account.template">
         <field name="code">2550</field>
@@ -272,7 +272,7 @@
         <field name="name">Activos por derivados financieros, cartera de negociación</field>
         <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_255" />
+        <field name="group_id" ref="l10n_es.account_group_2550" />
     </record>
     <record id="account_full_2553" model="account.account.template">
         <field name="code">2553</field>
@@ -280,7 +280,7 @@
         <field name="name">Activos por derivados financieros, instrumentos de cobertura</field>
         <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_255" />
+        <field name="group_id" ref="l10n_es.account_group_2553" />
     </record>
     <record id="account_full_257" model="account.account.template">
         <field name="code">257</field>
@@ -320,7 +320,7 @@
         <field name="name">Obligaciones y bonos convertibles amortizados</field>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_509" />
+        <field name="group_id" ref="l10n_es.account_group_5091" />
     </record>
     <record id="account_full_5296" model="account.account.template">
         <field name="code">5296</field>
@@ -328,7 +328,7 @@
         <field name="name">Provisión a corto plazo para reestructuraciones de patrimonio</field>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_529" />
+        <field name="group_id" ref="l10n_es.account_group_5296" />
     </record>
     <record id="account_full_5297" model="account.account.template">
         <field name="code">5297</field>
@@ -336,7 +336,7 @@
         <field name="name">Provisión a corto plazo por transacciones con pagos basados en instrumentos</field>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_529" />
+        <field name="group_id" ref="l10n_es.account_group_5297" />
     </record>
     <record id="account_full_551" model="account.account.template">
         <field name="code">551</field>
@@ -352,7 +352,7 @@
         <field name="name">Socios de sociedad disuelta</field>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_553" />
+        <field name="group_id" ref="l10n_es.account_group_5530" />
     </record>
     <record id="account_full_5531" model="account.account.template">
         <field name="code">5531</field>
@@ -360,7 +360,7 @@
         <field name="name">Socios, cuenta de fusión</field>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_553" />
+        <field name="group_id" ref="l10n_es.account_group_5531" />
     </record>
     <record id="account_full_5532" model="account.account.template">
         <field name="code">5532</field>
@@ -368,7 +368,7 @@
         <field name="name">Socios de sociedad escindida</field>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_553" />
+        <field name="group_id" ref="l10n_es.account_group_5532" />
     </record>
     <record id="account_full_5533" model="account.account.template">
         <field name="code">5533</field>
@@ -376,7 +376,7 @@
         <field name="name">Socios, cuenta de escisión</field>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_553" />
+        <field name="group_id" ref="l10n_es.account_group_5533" />
     </record>
     <record id="account_full_5593" model="account.account.template">
         <field name="code">5593</field>
@@ -384,7 +384,7 @@
         <field name="name">Activos por derivados financieros a corto plazo, instrumentos de cobertura</field>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_559" />
+        <field name="group_id" ref="l10n_es.account_group_5593" />
     </record>
     <record id="account_full_5598" model="account.account.template">
         <field name="code">5598</field>
@@ -392,7 +392,7 @@
         <field name="name">Pasivos por derivados financieros a corto plazo, instrumentos de cobertura</field>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_559" />
+        <field name="group_id" ref="l10n_es.account_group_5598" />
     </record>
     <record id="account_full_569" model="account.account.template">
         <field name="code">569</field>
@@ -488,7 +488,7 @@
         <field name="name">Deterioro de valor de inmovilizado no corriente mantenido para la venta</field>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_599" />
+        <field name="group_id" ref="l10n_es.account_group_5990" />
     </record>
     <record id="account_full_5991" model="account.account.template">
         <field name="code">5991</field>
@@ -496,7 +496,7 @@
         <field name="name">Deterioro de valor de inversiones y entidades vinculadas no corrientes mantenidas para la venta</field>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_599" />
+        <field name="group_id" ref="l10n_es.account_group_5991" />
     </record>
     <record id="account_full_5992" model="account.account.template">
         <field name="code">5992</field>
@@ -504,7 +504,7 @@
         <field name="name">Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta</field>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_599" />
+        <field name="group_id" ref="l10n_es.account_group_5992" />
     </record>
     <record id="account_full_5993" model="account.account.template">
         <field name="code">5993</field>
@@ -512,7 +512,7 @@
         <field name="name">Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido para la venta</field>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_599" />
+        <field name="group_id" ref="l10n_es.account_group_5993" />
     </record>
     <record id="account_full_5994" model="account.account.template">
         <field name="code">5994</field>
@@ -520,7 +520,7 @@
         <field name="name">Deterioro de valor de otros activos mantenidos para la venta</field>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_599" />
+        <field name="group_id" ref="l10n_es.account_group_5994" />
     </record>
     <record id="account_full_643" model="account.account.template">
         <field name="code">643</field>
@@ -536,7 +536,7 @@
         <field name="name">Contribuciones anuales</field>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_644" />
+        <field name="group_id" ref="l10n_es.account_group_6440" />
     </record>
     <record id="account_full_6442" model="account.account.template">
         <field name="code">6442</field>
@@ -544,7 +544,7 @@
         <field name="name">Otros costes</field>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_644" />
+        <field name="group_id" ref="l10n_es.account_group_6442" />
     </record>
     <record id="account_full_6450" model="account.account.template">
         <field name="code">6450</field>
@@ -552,7 +552,7 @@
         <field name="name">Retribuciones al personal liquidados con instrumentos de patrimonio</field>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_645" />
+        <field name="group_id" ref="l10n_es.account_group_6450" />
     </record>
     <record id="account_full_6457" model="account.account.template">
         <field name="code">6457</field>
@@ -560,7 +560,7 @@
         <field name="name">Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio</field>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_645" />
+        <field name="group_id" ref="l10n_es.account_group_6457" />
     </record>
     <record id="account_full_650" model="account.account.template">
         <field name="code">650</field>
@@ -576,7 +576,7 @@
         <field name="name">Beneficio transferido (gestor)</field>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_651" />
+        <field name="group_id" ref="l10n_es.account_group_6510" />
     </record>
     <record id="account_full_6511" model="account.account.template">
         <field name="code">6511</field>
@@ -584,7 +584,7 @@
         <field name="name">Pérdida soportada (partícipe o asociado no gestor)</field>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_651" />
+        <field name="group_id" ref="l10n_es.account_group_6511" />
     </record>
     <record id="account_full_659" model="account.account.template">
         <field name="code">659</field>
@@ -600,7 +600,7 @@
         <field name="name">Pérdidas de cartera de negociación</field>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_663" />
+        <field name="group_id" ref="l10n_es.account_group_6630" />
     </record>
     <record id="account_full_6631" model="account.account.template">
         <field name="code">6631</field>
@@ -608,7 +608,7 @@
         <field name="name">Pérdidas de designados por la empresa</field>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_663" />
+        <field name="group_id" ref="l10n_es.account_group_6631" />
     </record>
     <record id="account_full_6632" model="account.account.template">
         <field name="code">6632</field>
@@ -616,7 +616,7 @@
         <field name="name">Pérdidas de disponibles para la venta</field>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_663" />
+        <field name="group_id" ref="l10n_es.account_group_6632" />
     </record>
     <record id="account_full_6633" model="account.account.template">
         <field name="code">6633</field>
@@ -624,7 +624,7 @@
         <field name="name">Pérdidas de instrumentos de cobertura</field>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_663" />
+        <field name="group_id" ref="l10n_es.account_group_6633" />
     </record>
     <record id="account_full_671" model="account.account.template">
         <field name="code">671</field>
@@ -656,7 +656,7 @@
         <field name="name">Beneficios de cartera de negociación</field>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_763" />
+        <field name="group_id" ref="l10n_es.account_group_7630" />
     </record>
     <record id="account_full_7631" model="account.account.template">
         <field name="code">7631</field>
@@ -664,7 +664,7 @@
         <field name="name">Beneficios de designados por la empresa</field>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_763" />
+        <field name="group_id" ref="l10n_es.account_group_7631" />
     </record>
     <record id="account_full_7632" model="account.account.template">
         <field name="code">7632</field>
@@ -672,7 +672,7 @@
         <field name="name">Beneficios de disponibles para la venta</field>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_763" />
+        <field name="group_id" ref="l10n_es.account_group_7632" />
     </record>
     <record id="account_full_7633" model="account.account.template">
         <field name="code">7633</field>
@@ -680,7 +680,7 @@
         <field name="name">Beneficios de instrumentos de cobertura</field>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_763" />
+        <field name="group_id" ref="l10n_es.account_group_7633" />
     </record>
     <record id="account_full_767" model="account.account.template">
         <field name="code">767</field>
@@ -720,7 +720,7 @@
         <field name="name">Exceso de provisión por retribuciones al personal</field>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_795" />
+        <field name="group_id" ref="l10n_es.account_group_7950" />
     </record>
     <record id="account_full_7956" model="account.account.template">
         <field name="code">7956</field>
@@ -728,7 +728,7 @@
         <field name="name">Exceso de provisión para reestructuraciones</field>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_795" />
+        <field name="group_id" ref="l10n_es.account_group_7956" />
     </record>
     <record id="account_full_7957" model="account.account.template">
         <field name="code">7957</field>
@@ -736,7 +736,7 @@
         <field name="name">Exceso de provisión por transacciones con pagos basados en instrumentos de patrimonio</field>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_795" />
+        <field name="group_id" ref="l10n_es.account_group_7957" />
     </record>
     <record id="account_full_800" model="account.account.template">
         <field name="code">800</field>
@@ -808,7 +808,7 @@
         <field name="name">Impuesto corriente</field>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_830" />
+        <field name="group_id" ref="l10n_es.account_group_8300" />
     </record>
     <record id="account_full_8301" model="account.account.template">
         <field name="code">8301</field>
@@ -816,7 +816,7 @@
         <field name="name">Impuesto diferido</field>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_830" />
+        <field name="group_id" ref="l10n_es.account_group_8301" />
     </record>
     <record id="account_full_833" model="account.account.template">
         <field name="code">833</field>
diff --git a/addons/l10n_es/data/account_account_template_pymes_data.xml b/addons/l10n_es/data/account_account_template_pymes_data.xml
index 87fa44cca5c..8378c82a1b2 100644
--- a/addons/l10n_es/data/account_account_template_pymes_data.xml
+++ b/addons/l10n_es/data/account_account_template_pymes_data.xml
@@ -16,7 +16,7 @@
         <field name="name">Socios por desembolsos no exigidos, capital social</field>
         <field name="user_type_id" ref="account.data_account_type_equity"/>
         <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_103" />
+        <field name="group_id" ref="l10n_es.account_group_1030" />
     </record>
     <record id="account_pymes_1034" model="account.account.template">
         <field name="code">1034</field>
@@ -24,7 +24,7 @@
         <field name="name">Socios por desembolsos no exigidos, capital pendiente de inscripción</field>
         <field name="user_type_id" ref="account.data_account_type_equity"/>
         <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_103" />
+        <field name="group_id" ref="l10n_es.account_group_1034" />
     </record>
     <record id="account_pymes_1040" model="account.account.template">
         <field name="code">1040</field>
@@ -32,7 +32,7 @@
         <field name="name">Socios por aportaciones no dinerarias pendientes, capital social</field>
         <field name="user_type_id" ref="account.data_account_type_equity"/>
         <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_104" />
+        <field name="group_id" ref="l10n_es.account_group_1040" />
     </record>
     <record id="account_pymes_1044" model="account.account.template">
         <field name="code">1044</field>
@@ -40,7 +40,7 @@
         <field name="name">Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción</field>
         <field name="user_type_id" ref="account.data_account_type_equity"/>
         <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_104" />
+        <field name="group_id" ref="l10n_es.account_group_1044" />
     </record>
     <record id="account_pymes_120" model="account.account.template">
         <field name="code">120</field>
@@ -88,7 +88,7 @@
         <field name="name">Participaciones en empresas del grupo</field>
         <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
         <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_240" />
+        <field name="group_id" ref="l10n_es.account_group_2403" />
     </record>
     <record id="account_pymes_2404" model="account.account.template">
         <field name="code">2404</field>
@@ -96,7 +96,7 @@
         <field name="name">Participaciones en empresas asociadas</field>
         <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
         <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_240" />
+        <field name="group_id" ref="l10n_es.account_group_2404" />
     </record>
     <record id="account_pymes_2405" model="account.account.template">
         <field name="code">2405</field>
@@ -104,7 +104,7 @@
         <field name="name">Participaciones en otras partes vinculadas</field>
         <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
         <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_240" />
+        <field name="group_id" ref="l10n_es.account_group_2405" />
     </record>
     <record id="account_pymes_2493" model="account.account.template">
         <field name="code">2493</field>
@@ -112,7 +112,7 @@
         <field name="name">Desembolsos pendientes sobre participaciones en empresas del grupo</field>
         <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
         <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_249" />
+        <field name="group_id" ref="l10n_es.account_group_2493" />
     </record>
     <record id="account_pymes_2494" model="account.account.template">
         <field name="code">2494</field>
@@ -120,7 +120,7 @@
         <field name="name">Desembolsos pendientes sobre participaciones en empresas asociadas</field>
         <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
         <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_249" />
+        <field name="group_id" ref="l10n_es.account_group_2494" />
     </record>
     <record id="account_pymes_2495" model="account.account.template">
         <field name="code">2495</field>
@@ -128,7 +128,7 @@
         <field name="name">Desembolsos pendientes sobre participaciones en otras partes vinculadas</field>
         <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
         <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_249" />
+        <field name="group_id" ref="l10n_es.account_group_2495" />
     </record>
     <record id="account_pymes_255" model="account.account.template">
         <field name="code">255</field>
@@ -200,7 +200,7 @@
         <field name="name">Beneficio transferido (gestor)</field>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_651" />
+        <field name="group_id" ref="l10n_es.account_group_6510" />
     </record>
     <record id="account_pymes_6511" model="account.account.template">
         <field name="code">6511</field>
@@ -208,7 +208,7 @@
         <field name="name">Pérdida soportada (partícipe o asociado no gestor)</field>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_651" />
+        <field name="group_id" ref="l10n_es.account_group_6511" />
     </record>
     <record id="account_pymes_659" model="account.account.template">
         <field name="code">659</field>
diff --git a/addons/l10n_es/data/account_group.xml b/addons/l10n_es/data/account_group.xml
index 4d457aeba6e..5e146d1891e 100644
--- a/addons/l10n_es/data/account_group.xml
+++ b/addons/l10n_es/data/account_group.xml
@@ -110,6 +110,11 @@
         <field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
         <field name="parent_id" ref="l10n_es.account_group_114"/>
     </record>
+    <record id="account_group_1141" model="account.group">
+        <field name="code_prefix">1141</field>
+        <field name="name">Reservas estatutarias</field>
+        <field name="parent_id" ref="l10n_es.account_group_114"/>
+    </record>
     <record id="account_group_1142" model="account.group">
         <field name="code_prefix">1142</field>
         <field name="name">Reserva por capital amortizado</field>
@@ -450,6 +455,11 @@
         <field name="name">Pasivos por derivados financieros a largo plazo</field>
         <field name="parent_id" ref="l10n_es.account_group_17"/>
     </record>
+    <record id="account_group_1760" model="account.group">
+        <field name="code_prefix">1760</field>
+        <field name="name">Pasivos por derivados financieros</field>
+        <field name="parent_id" ref="l10n_es.account_group_176"/>
+    </record>
     <record id="account_group_1765" model="account.group">
         <field name="code_prefix">1765</field>
         <field name="name">Pasivos por derivados financieros a largo plazo, cartera de negociación</field>
@@ -1757,6 +1767,11 @@
         <field name="name">Hacienda Pública, acreedora por subvenciones a reintegrar</field>
         <field name="parent_id" ref="l10n_es.account_group_475"/>
     </record>
+    <record id="account_group_4759" model="account.group">
+        <field name="code_prefix">4759</field>
+        <field name="name">Hacienda Pública, acreedora por otros conceptos</field>
+        <field name="parent_id" ref="l10n_es.account_group_475"/>
+    </record>
     <record id="account_group_476" model="account.group">
         <field name="code_prefix">476</field>
         <field name="name">Organismos de la Seguridad Social, acreedores</field>
@@ -3200,6 +3215,16 @@
         <field name="name">Intereses por operaciones de «factoring» con entidades de crédito del grupo</field>
         <field name="parent_id" ref="l10n_es.account_group_665"/>
     </record>
+    <record id="account_group_6655" model="account.group">
+        <field name="code_prefix">6655</field>
+        <field name="name">Intereses por operaciones de "factoring" con entidades de crédito asociadas</field>
+        <field name="parent_id" ref="l10n_es.account_group_665"/>
+    </record>
+    <record id="account_group_6656" model="account.group">
+        <field name="code_prefix">6656</field>
+        <field name="name">Intereses por operaciones de "factoring" con entidades de crédito vinculadas</field>
+        <field name="parent_id" ref="l10n_es.account_group_665"/>
+    </record>
     <record id="account_group_6657" model="account.group">
         <field name="code_prefix">6657</field>
         <field name="name">Intereses por operaciones de «factoring» con otras entidades de crédito</field>
diff --git a/doc/cla/individual/j-zaballa.md b/doc/cla/individual/j-zaballa.md
new file mode 100644
index 00000000000..ee6ac9018bc
--- /dev/null
+++ b/doc/cla/individual/j-zaballa.md
@@ -0,0 +1,11 @@
+Spain, 2018-11-05
+
+I hereby agree to the terms of the Odoo Individual Contributor License
+Agreement v1.0.
+
+I declare that I am authorized and able to make this agreement and sign this
+declaration.
+
+Signed,
+
+Jon Zaballa jonzaballa@digital5.es https://github.com/j-zaballa
\ No newline at end of file