[FORWARD] Forward port of 7.0 branch until revision 9143.

bzr revid: tde@openerp.com-20130521122359-b5vii7gv8arluz06

157 files changed, 26817 insertions, 2124 deletions

diff --git a/addons/account/account_invoice.py b/addons/account/account_invoice.py
index c47cf70b673..29197a97b07 100644
--- a/addons/account/account_invoice.py
+++ b/addons/account/account_invoice.py
@@ -722,7 +722,7 @@ class account_invoice(osv.osv):
         inv = self.browse(cr, uid, id)
         cur_obj = self.pool.get('res.currency')
 
-        company_currency = inv.company_id.currency_id.id
+        company_currency = self.pool['res.company'].browse(cr, uid, inv.company_id.id).currency_id.id
         if inv.type in ('out_invoice', 'in_refund'):
             sign = 1
         else:
@@ -769,6 +769,7 @@ class account_invoice(osv.osv):
         return move_lines
 
     def check_tax_lines(self, cr, uid, inv, compute_taxes, ait_obj):
+        company_currency = self.pool['res.company'].browse(cr, uid, inv.company_id.id).currency_id
         if not inv.tax_line:
             for tax in compute_taxes.values():
                 ait_obj.create(cr, uid, tax)
@@ -782,7 +783,7 @@ class account_invoice(osv.osv):
                 if not key in compute_taxes:
                     raise osv.except_osv(_('Warning!'), _('Global taxes defined, but they are not in invoice lines !'))
                 base = compute_taxes[key]['base']
-                if abs(base - tax.base) > inv.company_id.currency_id.rounding:
+                if abs(base - tax.base) > company_currency.rounding:
                     raise osv.except_osv(_('Warning!'), _('Tax base different!\nClick on compute to update the tax base.'))
             for key in compute_taxes:
                 if not key in tax_key:
@@ -869,7 +870,7 @@ class account_invoice(osv.osv):
             ctx.update({'lang': inv.partner_id.lang})
             if not inv.date_invoice:
                 self.write(cr, uid, [inv.id], {'date_invoice': fields.date.context_today(self,cr,uid,context=context)}, context=ctx)
-            company_currency = inv.company_id.currency_id.id
+            company_currency = self.pool['res.company'].browse(cr, uid, inv.company_id.id).currency_id.id
             # create the analytical lines
             # one move line per invoice line
             iml = self._get_analytic_lines(cr, uid, inv.id, context=ctx)
@@ -985,7 +986,8 @@ class account_invoice(osv.osv):
                 'line_id': line,
                 'journal_id': journal_id,
                 'date': date,
-                'narration':inv.comment
+                'narration': inv.comment,
+                'company_id': inv.company_id.id,
             }
             period_id = inv.period_id and inv.period_id.id or False
             ctx.update(company_id=inv.company_id.id)
@@ -1517,8 +1519,7 @@ class account_invoice_line(osv.osv):
         if context is None:
             context = {}
         inv = self.pool.get('account.invoice').browse(cr, uid, invoice_id, context=context)
-        company_currency = inv.company_id.currency_id.id
-
+        company_currency = self.pool['res.company'].browse(cr, uid, inv.company_id.id).currency_id.id
         for line in inv.invoice_line:
             mres = self.move_line_get_item(cr, uid, line, context)
             if not mres:
@@ -1662,8 +1663,7 @@ class account_invoice_tax(osv.osv):
         cur_obj = self.pool.get('res.currency')
         inv = self.pool.get('account.invoice').browse(cr, uid, invoice_id, context=context)
         cur = inv.currency_id
-        company_currency = inv.company_id.currency_id.id
-
+        company_currency = self.pool['res.company'].browse(cr, uid, inv.company_id.id).currency_id.id
         for line in inv.invoice_line:
             for tax in tax_obj.compute_all(cr, uid, line.invoice_line_tax_id, (line.price_unit* (1-(line.discount or 0.0)/100.0)), line.quantity, line.product_id, inv.partner_id)['taxes']:
                 val={}
diff --git a/addons/account/report/account_general_ledger.py b/addons/account/report/account_general_ledger.py
index 498cb1369a8..4f712ad58cc 100644
--- a/addons/account/report/account_general_ledger.py
+++ b/addons/account/report/account_general_ledger.py
@@ -23,7 +23,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/account/res_config.py b/addons/account/res_config.py
index 53c604161ea..f1f1aee7d41 100644
--- a/addons/account/res_config.py
+++ b/addons/account/res_config.py
@@ -25,6 +25,7 @@ from dateutil.relativedelta import relativedelta
 from operator import itemgetter
 from os.path import join as opj
 
+from openerp.tools import DEFAULT_SERVER_DATE_FORMAT, DEFAULT_SERVER_DATETIME_FORMAT as DF
 from openerp.tools.translate import _
 from openerp.osv import fields, osv
 from openerp import tools
@@ -132,12 +133,43 @@ class account_config_settings(osv.osv_memory):
         count = self.pool.get('res.company').search_count(cr, uid, [], context=context)
         return bool(count == 1)
 
+    def _get_default_fiscalyear_data(self, cr, uid, company_id, context=None):
+        """Compute default period, starting and ending date for fiscalyear
+        - if in a fiscal year, use its period, starting and ending date
+        - if past fiscal year, use its period, and new dates [ending date of the latest +1 day ; ending date of the latest +1 year]
+        - if no fiscal year, use monthly, 1st jan, 31th dec of this year
+        :return: (date_start, date_stop, period) at format DEFAULT_SERVER_DATETIME_FORMAT
+        """
+        fiscalyear_ids = self.pool.get('account.fiscalyear').search(cr, uid,
+                [('date_start', '<=', time.strftime(DF)), ('date_stop', '>=', time.strftime(DF)),
+                 ('company_id', '=', company_id)])
+        if fiscalyear_ids:
+            # is in a current fiscal year, use this one
+            fiscalyear = self.pool.get('account.fiscalyear').browse(cr, uid, fiscalyear_ids[0], context=context)
+            if len(fiscalyear.period_ids) == 5:  # 4 periods of 3 months + opening period
+                period = '3months'
+            else:
+                period = 'month'
+            return (fiscalyear.date_start, fiscalyear.date_stop, period)
+        else:
+            past_fiscalyear_ids = self.pool.get('account.fiscalyear').search(cr, uid,
+                [('date_stop', '<=', time.strftime(DF)), ('company_id', '=', company_id)])
+            if past_fiscalyear_ids:
+                # use the latest fiscal, sorted by (start_date, id)
+                latest_year = self.pool.get('account.fiscalyear').browse(cr, uid, past_fiscalyear_ids[-1], context=context)
+                latest_stop = datetime.datetime.strptime(latest_year.date_stop, DF)
+                if len(latest_year.period_ids) == 5:
+                    period = '3months'
+                else:
+                    period = 'month'
+                return ((latest_stop+datetime.timedelta(days=1)).strftime(DF), latest_stop.replace(year=latest_stop.year+1).strftime(DF), period)
+            else:
+                return (time.strftime('%Y-01-01'), time.strftime('%Y-12-31'), 'month')
+
+
     _defaults = {
         'company_id': _default_company,
         'has_default_company': _default_has_default_company,
-        'date_start': lambda *a: time.strftime('%Y-01-01'),
-        'date_stop': lambda *a: time.strftime('%Y-12-31'),
-        'period': 'month',
     }
 
     def create(self, cr, uid, values, context=None):
@@ -161,6 +193,7 @@ class account_config_settings(osv.osv_memory):
             fiscalyear_count = self.pool.get('account.fiscalyear').search_count(cr, uid,
                 [('date_start', '<=', time.strftime('%Y-%m-%d')), ('date_stop', '>=', time.strftime('%Y-%m-%d')),
                  ('company_id', '=', company_id)])
+            date_start, date_stop, period = self._get_default_fiscalyear_data(cr, uid, company_id, context=context)
             values = {
                 'expects_chart_of_accounts': company.expects_chart_of_accounts,
                 'currency_id': company.currency_id.id,
@@ -170,6 +203,9 @@ class account_config_settings(osv.osv_memory):
                 'has_fiscal_year': bool(fiscalyear_count),
                 'chart_template_id': False,
                 'tax_calculation_rounding_method': company.tax_calculation_rounding_method,
+                'date_start': date_start,
+                'date_stop': date_stop,
+                'period': period,
             }
             # update journals and sequences
             for journal_type in ('sale', 'sale_refund', 'purchase', 'purchase_refund'):
diff --git a/addons/account/wizard/pos_box.py b/addons/account/wizard/pos_box.py
index 874a8e3b7c9..bd38e6bbed6 100644
--- a/addons/account/wizard/pos_box.py
+++ b/addons/account/wizard/pos_box.py
@@ -1,4 +1,3 @@
-#!/usr/bin/env python
 from openerp.osv import fields, osv
 import openerp.addons.decimal_precision as dp
 from openerp.tools.translate import _
diff --git a/addons/account_asset/security/ir.model.access.csv b/addons/account_asset/security/ir.model.access.csv
index d6eda4016c9..d6eda4016c9 100755..100644
--- a/addons/account_asset/security/ir.model.access.csv
+++ b/addons/account_asset/security/ir.model.access.csv
diff --git a/addons/account_asset/wizard/__init__.py b/addons/account_asset/wizard/__init__.py
index 45d83921a69..45d83921a69 100755..100644
--- a/addons/account_asset/wizard/__init__.py
+++ b/addons/account_asset/wizard/__init__.py
diff --git a/addons/account_asset/wizard/account_asset_change_duration.py b/addons/account_asset/wizard/account_asset_change_duration.py
index f27507ac2b3..f27507ac2b3 100755..100644
--- a/addons/account_asset/wizard/account_asset_change_duration.py
+++ b/addons/account_asset/wizard/account_asset_change_duration.py
diff --git a/addons/account_asset/wizard/wizard_asset_compute.py b/addons/account_asset/wizard/wizard_asset_compute.py
index f7cc6cf89c0..f7cc6cf89c0 100755..100644
--- a/addons/account_asset/wizard/wizard_asset_compute.py
+++ b/addons/account_asset/wizard/wizard_asset_compute.py
diff --git a/addons/account_followup/account_followup.py b/addons/account_followup/account_followup.py
index 036feaaf0e5..715860cab83 100644
--- a/addons/account_followup/account_followup.py
+++ b/addons/account_followup/account_followup.py
@@ -165,9 +165,8 @@ class res_partner(osv.osv):
             else:
                 action_text = partner.latest_followup_level_id_without_lit.manual_action_note or ''
 
-            #Check date: put the minimum date if it existed already
-            action_date = (partner.payment_next_action_date and min(partner.payment_next_action_date, fields.date.context_today(self, cr, uid, context=context))
-                           ) or fields.date.context_today(self, cr, uid, context=context)
+            #Check date: only change when it did not exist already
+            action_date = partner.payment_next_action_date or fields.date.context_today(self, cr, uid, context=context)
 
             # Check responsible: if partner has not got a responsible already, take from follow-up
             responsible_id = False
diff --git a/addons/account_test/account_test.py b/addons/account_test/account_test.py
index 98e27380837..cc60108bf20 100644
--- a/addons/account_test/account_test.py
+++ b/addons/account_test/account_test.py
@@ -24,7 +24,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/account_voucher/account_voucher.py b/addons/account_voucher/account_voucher.py
index be4cebc1be0..850162ccf84 100644
--- a/addons/account_voucher/account_voucher.py
+++ b/addons/account_voucher/account_voucher.py
@@ -26,6 +26,7 @@ from openerp.osv import fields, osv
 import openerp.addons.decimal_precision as dp
 from openerp.tools.translate import _
 from openerp.tools import float_compare
+from openerp.report import report_sxw
 
 class res_currency(osv.osv):
     _inherit = "res.currency"
@@ -238,13 +239,12 @@ class account_voucher(osv.osv):
         line_osv = self.pool.get("account.voucher.line")
         line_dr_ids = resolve_o2m_operations(cr, uid, line_osv, line_dr_ids, ['amount'], context)
         line_cr_ids = resolve_o2m_operations(cr, uid, line_osv, line_cr_ids, ['amount'], context)
-
         #compute the field is_multi_currency that is used to hide/display options linked to secondary currency on the voucher
         is_multi_currency = False
         #loop on the voucher lines to see if one of these has a secondary currency. If yes, we need to see the options
         for voucher_line in line_dr_ids+line_cr_ids:
-            line_currency = voucher_line.get('move_line_id', False) and self.pool.get('account.move.line').browse(cr, uid, voucher_line.get('move_line_id'), context=context).currency_id
-            if line_currency:
+            line_id = voucher_line.get('id') and self.pool.get('account.voucher.line').browse(cr, uid, voucher_line['id'], context=context).move_line_id.id or voucher_line.get('move_line_id')
+            if line_id and self.pool.get('account.move.line').browse(cr, uid, line_id, context=context).currency_id:
                 is_multi_currency = True
                 break
         return {'value': {'writeoff_amount': self._compute_writeoff_amount(cr, uid, line_dr_ids, line_cr_ids, amount, type), 'is_multi_currency': is_multi_currency}}
@@ -285,6 +285,36 @@ class account_voucher(osv.osv):
             res[voucher.id] =  self.pool.get('res.currency').compute(cr, uid, voucher.currency_id.id, voucher.company_id.currency_id.id, voucher.amount, context=ctx)
         return res
 
+    def _get_currency_help_label(self, cr, uid, currency_id, payment_rate, payment_rate_currency_id, context=None):
+        """
+        This function builds a string to help the users to understand the behavior of the payment rate fields they can specify on the voucher. 
+        This string is only used to improve the usability in the voucher form view and has no other effect.
+
+        :param currency_id: the voucher currency
+        :type currency_id: integer
+        :param payment_rate: the value of the payment_rate field of the voucher
+        :type payment_rate: float
+        :param payment_rate_currency_id: the value of the payment_rate_currency_id field of the voucher
+        :type payment_rate_currency_id: integer
+        :return: translated string giving a tip on what's the effect of the current payment rate specified
+        :rtype: str
+        """
+        rml_parser = report_sxw.rml_parse(cr, uid, 'currency_help_label', context=context)
+        currency_pool = self.pool.get('res.currency')
+        currency_str = payment_rate_str = ''
+        if currency_id:
+            currency_str = rml_parser.formatLang(1, currency_obj=currency_pool.browse(cr, uid, currency_id, context=context))
+        if payment_rate_currency_id:
+            payment_rate_str  = rml_parser.formatLang(payment_rate, currency_obj=currency_pool.browse(cr, uid, payment_rate_currency_id, context=context))
+        currency_help_label = _('At the operation date, the exchange rate was\n%s = %s') % (currency_str, payment_rate_str)
+        return currency_help_label
+
+    def _fnct_currency_help_label(self, cr, uid, ids, name, args, context=None):
+        res = {}
+        for voucher in self.browse(cr, uid, ids, context=context):
+            res[voucher.id] = self._get_currency_help_label(cr, uid, voucher.currency_id.id, voucher.payment_rate, voucher.payment_rate_currency_id.id, context=context)
+        return res
+
     _name = 'account.voucher'
     _description = 'Accounting Voucher'
     _inherit = ['mail.thread']
@@ -356,6 +386,7 @@ class account_voucher(osv.osv):
             help='The specific rate that will be used, in this voucher, between the selected currency (in \'Payment Rate Currency\' field)  and the voucher currency.'),
         'paid_amount_in_company_currency': fields.function(_paid_amount_in_company_currency, string='Paid Amount in Company Currency', type='float', readonly=True),
         'is_multi_currency': fields.boolean('Multi Currency Voucher', help='Fields with internal purpose only that depicts if the voucher is a multi currency one or not'),
+        'currency_help_label': fields.function(_fnct_currency_help_label, type='text', string="Helping Sentence", help="This sentence helps you to know how to specify the payment rate by giving you the direct effect it has"), 
     }
     _defaults = {
         'active': True,
@@ -528,7 +559,7 @@ class account_voucher(osv.osv):
         return default
 
     def onchange_rate(self, cr, uid, ids, rate, amount, currency_id, payment_rate_currency_id, company_id, context=None):
-        res =  {'value': {'paid_amount_in_company_currency': amount}}
+        res =  {'value': {'paid_amount_in_company_currency': amount, 'currency_help_label': self._get_currency_help_label(cr, uid, currency_id, rate, payment_rate_currency_id, context=context)}}
         if rate and amount and currency_id:
             company_currency = self.pool.get('res.company').browse(cr, uid, company_id, context=context).currency_id
             #context should contain the date, the payment currency and the payment rate specified on the voucher
@@ -807,7 +838,7 @@ class account_voucher(osv.osv):
         if context is None:
             context = {}
         res = {'value': {}}
-        if currency_id and currency_id == payment_rate_currency_id:
+        if currency_id:
             #set the default payment rate of the voucher and compute the paid amount in company currency
             ctx = context.copy()
             ctx.update({'date': date})
@@ -872,6 +903,12 @@ class account_voucher(osv.osv):
         else:
             currency_id = journal.company_id.currency_id.id
         vals['value'].update({'currency_id': currency_id})
+        #in case we want to register the payment directly from an invoice, it's confusing to allow to switch the journal 
+        #without seeing that the amount is expressed in the journal currency, and not in the invoice currency. So to avoid
+        #this common mistake, we simply reset the amount to 0 if the currency is not the invoice currency.
+        if context.get('payment_expected_currency') and currency_id != context.get('payment_expected_currency'):
+            vals['value']['amount'] = 0
+            amount = 0
         res = self.onchange_partner_id(cr, uid, ids, partner_id, journal_id, amount, currency_id, ttype, date, context)
         for key in res.keys():
             vals[key].update(res[key])
@@ -1212,7 +1249,7 @@ class account_voucher(osv.osv):
                         # if the rate is specified on the voucher, it will be used thanks to the special keys in the context
                         # otherwise we use the rates of the system
                         amount_currency = currency_obj.compute(cr, uid, company_currency, line.move_line_id.currency_id.id, move_line['debit']-move_line['credit'], context=ctx)
-                if line.amount == line.amount_unreconciled and line.move_line_id.currency_id.id == voucher_currency:
+                if line.amount == line.amount_unreconciled:
                     sign = voucher.type in ('payment', 'purchase') and -1 or 1
                     foreign_currency_diff = sign * line.move_line_id.amount_residual_currency + amount_currency
 
diff --git a/addons/account_voucher/invoice.py b/addons/account_voucher/invoice.py
index 03a3e5fab67..c11f9d532e9 100644
--- a/addons/account_voucher/invoice.py
+++ b/addons/account_voucher/invoice.py
@@ -41,6 +41,7 @@ class invoice(osv.osv):
             'target': 'new',
             'domain': '[]',
             'context': {
+                'payment_expected_currency': inv.currency_id.id,
                 'default_partner_id': self.pool.get('res.partner')._find_accounting_partner(inv.partner_id).id,
                 'default_amount': inv.type in ('out_refund', 'in_refund') and -inv.residual or inv.residual,
                 'default_reference': inv.name,
diff --git a/addons/account_voucher/test/case4_cad_chf.yml b/addons/account_voucher/test/case4_cad_chf.yml
index a0ef13d96aa..90c36e371bf 100644
--- a/addons/account_voucher/test/case4_cad_chf.yml
+++ b/addons/account_voucher/test/case4_cad_chf.yml
@@ -161,7 +161,7 @@
 -
   I check that the debtor account has 1 new line with -298.78 as amount_currency columns and 149.39 of credit and currency is CAD.
 -
-  I check that my currency rate difference is correct. 0 in debit with no amount_currency
+  I check that my currency rate difference is correct. 0 in debit with 98.78 CAD as amount_currency
 -
   I check that my writeoff is correct. 11.05 credit and -13.26 amount_currency
 -
@@ -176,7 +176,8 @@
         elif move_line.amount_currency == -298.78:
             assert move_line.credit == 149.39, "Debtor account has wrong entry."
         elif move_line.debit == 0.00 and move_line.credit == 0.00:
-            assert move_line.amount_currency == 0.00, "Incorrect Currency Difference."
+            assert move_line.amount_currency == 98.78, "Incorrect Currency Difference, got %s as amount_currency (expected 98.78)." % (move_line.amount_currency)
+            assert move_line.currency_id.id == ref('base.CAD'), "Incorrect Currency Difference, got %s (expected 'CAD')" % (move_line.currency_id.name)
         elif move_line.credit == 10.61:
             assert move_line.amount_currency == -13.26, "Writeoff amount is wrong."
         else:
diff --git a/addons/account_voucher/voucher_payment_receipt_view.xml b/addons/account_voucher/voucher_payment_receipt_view.xml
index e7296a6670f..dea94d59f4e 100644
--- a/addons/account_voucher/voucher_payment_receipt_view.xml
+++ b/addons/account_voucher/voucher_payment_receipt_view.xml
@@ -46,6 +46,9 @@
                 </search>
             </field>
         </record>
+
+        <!-- TODO: merge the 3 voucher form views of this file into a single view -->
+        <!-- Low priority view... If we open a voucher from a m2o, for example. -->
         <record model="ir.ui.view" id="view_low_priority_payment_form">
             <field name="name">account.voucher.payment.low.priority.form</field>
             <field name="model">account.voucher</field>
@@ -119,6 +122,7 @@
             </field>
         </record>
 
+        <!-- Supplier Payment -->
         <record model="ir.ui.view" id="view_vendor_payment_form">
             <field name="name">account.voucher.payment.form</field>
             <field name="model">account.voucher</field>
@@ -193,12 +197,16 @@
                                     <field name="narration" colspan="2" nolabel="1"/>
                                 </group>
                                 <group>
-                                    <group col="4" attrs="{'invisible':[('is_multi_currency','=',False)]}">
-                                        <separator string="Currency Options" colspan="4"/>
+                                    <group col="2" attrs="{'invisible':[('is_multi_currency','=',False)]}">
+                                        <separator string="Currency Options" colspan="2"/>
                                         <field name="is_multi_currency" invisible="1"/>
-                                        <field name="payment_rate" required="1" colspan="3" on_change="onchange_amount(amount, payment_rate, partner_id, journal_id, currency_id, type, date, payment_rate_currency_id, company_id, context)"/>
-                                        <field name="payment_rate_currency_id" colspan="1" nolabel="1" on_change="onchange_payment_rate_currency(currency_id, payment_rate, payment_rate_currency_id, date, amount, company_id, context)" groups="base.group_multi_currency"/>
-                                        <field name="paid_amount_in_company_currency" colspan="4" invisible="1"/>
+					<label for="payment_rate" colspan="1"/>
+					<div>
+                                            <field name="payment_rate" required="1" class="oe_inline" on_change="onchange_amount(amount, payment_rate, partner_id, journal_id, currency_id, type, date, payment_rate_currency_id, company_id, context)"/>
+                                            <field name="payment_rate_currency_id" class="oe_inline" on_change="onchange_payment_rate_currency(currency_id, payment_rate, payment_rate_currency_id, date, amount, company_id, context)" groups="base.group_multi_currency"/>
+                                        </div>
+                                        <field name="currency_help_label" colspan="2" nolabel="1" class="oe_grey"/>
+                                        <field name="paid_amount_in_company_currency" colspan="2" invisible="1"/>
                                     </group>
                                     <group col="2">
                                         <separator string="Payment Options" colspan="2"/>
@@ -282,6 +290,7 @@
         <menuitem action="action_vendor_payment" icon="STOCK_JUSTIFY_FILL" sequence="12"
             id="menu_action_vendor_payment"  parent="account.menu_finance_payables"/>
 
+        <!-- Register Payment Form (old Pay Invoice wizard) -->
         <record model="ir.ui.view" id="view_vendor_receipt_dialog_form">
             <field name="name">account.voucher.receipt.dialog.form</field>
             <field name="model">account.voucher</field>
@@ -392,6 +401,7 @@
         </record>
 
 
+        <!-- Customer Payment -->
         <record model="ir.ui.view" id="view_vendor_receipt_form">
             <field name="name">account.voucher.receipt.form</field>
             <field name="model">account.voucher</field>
@@ -474,8 +484,12 @@
                                 </group>
                                 <group col="4" attrs="{'invisible':[('is_multi_currency','=',False)]}">
                                     <field name="is_multi_currency" invisible="1"/>
-                                    <field name="payment_rate" required="1" colspan="3" on_change="onchange_amount(amount, payment_rate, partner_id, journal_id, currency_id, type, date, payment_rate_currency_id, company_id, context)"/>
-                                    <field name="payment_rate_currency_id" colspan="1" nolabel="1" on_change="onchange_payment_rate_currency(currency_id, payment_rate, payment_rate_currency_id, date, amount, company_id, context)" groups="base.group_multi_currency"/>
+				    <label for="payment_rate" colspan="1"/>
+				    <div>
+                                        <field name="payment_rate" required="1" class="oe_inline" on_change="onchange_amount(amount, payment_rate, partner_id, journal_id, currency_id, type, date, payment_rate_currency_id, company_id, context)"/>
+                                        <field name="payment_rate_currency_id" class="oe_inline" on_change="onchange_payment_rate_currency(currency_id, payment_rate, payment_rate_currency_id, date, amount, company_id, context)" groups="base.group_multi_currency"/>
+                                    </div>
+                                    <field name="currency_help_label" colspan="2" nolabel="1" class="oe_grey"/>
                                     <field name="paid_amount_in_company_currency" colspan="4" invisible="1"/>
                                 </group>
                                 <group>
diff --git a/addons/account_voucher/voucher_sales_purchase_view.xml b/addons/account_voucher/voucher_sales_purchase_view.xml
index ca7e46053b4..dc732129803 100644
--- a/addons/account_voucher/voucher_sales_purchase_view.xml
+++ b/addons/account_voucher/voucher_sales_purchase_view.xml
@@ -147,8 +147,9 @@
                     </notebook>
                     <group col="4" invisible="1">
                                     <field name="is_multi_currency" invisible="1"/>
-                                    <field name="payment_rate" required="1" on_change="onchange_rate(payment_rate, amount, currency_id, payment_rate_currency_id, company_id, context)" colspan="3" invisible="1"/>
-                                    <field name="payment_rate_currency_id" colspan="1" nolabel="1" on_change="onchange_payment_rate_currency(currency_id, payment_rate, payment_rate_currency_id, date, amount, company_id, context)" groups="base.group_multi_currency" invisible="1"/>
+                                    <field name="currency_help_label" invisible="1"/>
+                                    <field name="payment_rate" invisible="1"/>
+                                    <field name="payment_rate_currency_id"  invisible="1"/>
                                     <field name="paid_amount_in_company_currency" colspan="4" invisible="1"/>
                     </group>
                     </sheet>
@@ -243,6 +244,7 @@
                                 on_change="onchange_journal(journal_id, line_dr_ids, tax_id, partner_id, date, amount, type, company_id, context)"
                                 groups="account.group_account_user"/>
                             <field name="paid_amount_in_company_currency" invisible="1"/>
+                            <field name="currency_help_label" invisible="1"/>
                         </group>
                     </group>
                     <notebook>
diff --git a/addons/anonymization/anonymization.py b/addons/anonymization/anonymization.py
index 025f1f79f70..0477efa5b1f 100644
--- a/addons/anonymization/anonymization.py
+++ b/addons/anonymization/anonymization.py
@@ -543,6 +543,7 @@ class ir_model_fields_anonymize_wizard(osv.osv_memory):
             fixes = group(fixes, ('model_name', 'field_name'))
 
             for line in data:
+                queries = []
                 table_name = self.pool[line['model_id']]._table if line['model_id'] in self.pool else None
 
                 # check if custom sql exists:
diff --git a/addons/auth_oauth/static/lib/zocial/css/zocial-regular-webfont.eot b/addons/auth_oauth/static/lib/zocial/css/zocial-regular-webfont.eot
index 05b8e3442cc..05b8e3442cc 100755..100644
--- a/addons/auth_oauth/static/lib/zocial/css/zocial-regular-webfont.eot
+++ b/addons/auth_oauth/static/lib/zocial/css/zocial-regular-webfont.eot
diff --git a/addons/auth_oauth/static/lib/zocial/css/zocial-regular-webfont.svg b/addons/auth_oauth/static/lib/zocial/css/zocial-regular-webfont.svg
index adcd9c6f7da..adcd9c6f7da 100755..100644
--- a/addons/auth_oauth/static/lib/zocial/css/zocial-regular-webfont.svg
+++ b/addons/auth_oauth/static/lib/zocial/css/zocial-regular-webfont.svg
diff --git a/addons/auth_oauth/static/lib/zocial/css/zocial-regular-webfont.ttf b/addons/auth_oauth/static/lib/zocial/css/zocial-regular-webfont.ttf
index 94809d3a57f..94809d3a57f 100755..100644
--- a/addons/auth_oauth/static/lib/zocial/css/zocial-regular-webfont.ttf
+++ b/addons/auth_oauth/static/lib/zocial/css/zocial-regular-webfont.ttf
diff --git a/addons/auth_oauth/static/lib/zocial/css/zocial-regular-webfont.woff b/addons/auth_oauth/static/lib/zocial/css/zocial-regular-webfont.woff
index 1d6c4abc9d9..1d6c4abc9d9 100755..100644
--- a/addons/auth_oauth/static/lib/zocial/css/zocial-regular-webfont.woff
+++ b/addons/auth_oauth/static/lib/zocial/css/zocial-regular-webfont.woff
diff --git a/addons/auth_openid/res_users.py b/addons/auth_openid/res_users.py
index 47e119f2a1e..897dea07982 100644
--- a/addons/auth_openid/res_users.py
+++ b/addons/auth_openid/res_users.py
@@ -1,4 +1,3 @@
-#!/usr/bin/env python
 ##############################################################################
 #
 #    OpenERP, Open Source Management Solution
diff --git a/addons/auth_openid/utils.py b/addons/auth_openid/utils.py
index 806198f99c2..0474e23fe4b 100644
--- a/addons/auth_openid/utils.py
+++ b/addons/auth_openid/utils.py
@@ -1,4 +1,3 @@
-#!/usr/bin/env python
 ##############################################################################
 #
 #    OpenERP, Open Source Management Solution
diff --git a/addons/base_import/static/lib/select2/README.md b/addons/base_import/static/lib/select2/README.md
index 3a6dcaf1ba4..3a6dcaf1ba4 100755..100644
--- a/addons/base_import/static/lib/select2/README.md
+++ b/addons/base_import/static/lib/select2/README.md
diff --git a/addons/base_import/static/lib/select2/select2.css b/addons/base_import/static/lib/select2/select2.css
index f0bdfb82f04..f0bdfb82f04 100755..100644
--- a/addons/base_import/static/lib/select2/select2.css
+++ b/addons/base_import/static/lib/select2/select2.css
diff --git a/addons/base_import/static/lib/select2/select2.js b/addons/base_import/static/lib/select2/select2.js
index 42ce0a928b8..42ce0a928b8 100755..100644
--- a/addons/base_import/static/lib/select2/select2.js
+++ b/addons/base_import/static/lib/select2/select2.js
diff --git a/addons/base_import/static/lib/select2/spinner.gif b/addons/base_import/static/lib/select2/spinner.gif
index 5b33f7e54f4..5b33f7e54f4 100755..100644
--- a/addons/base_import/static/lib/select2/spinner.gif
+++ b/addons/base_import/static/lib/select2/spinner.gif
diff --git a/addons/base_report_designer/openerp_sxw2rml/openerp_sxw2rml.py b/addons/base_report_designer/openerp_sxw2rml/openerp_sxw2rml.py
index 436650eb2cd..436650eb2cd 100644..100755
--- a/addons/base_report_designer/openerp_sxw2rml/openerp_sxw2rml.py
+++ b/addons/base_report_designer/openerp_sxw2rml/openerp_sxw2rml.py
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/About.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/About.py
index 3ede2c5ae6a..9fb6cd11219 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/About.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/About.py
@@ -15,7 +15,7 @@
 #
 #  You should have received a copy of the GNU Lesser General Public
 #  License along with this library; if not, write to the Free Software
-#  Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307 USA
+#  Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 #  See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/AddAttachment.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/AddAttachment.py
index c7f743f916e..2dce1750e34 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/AddAttachment.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/AddAttachment.py
@@ -15,7 +15,7 @@
 #
 #  You should have received a copy of the GNU Lesser General Public
 #  License along with this library; if not, write to the Free Software
-#  Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307 USA
+#  Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 #  See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/Change.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/Change.py
index cfea09c7163..e0b66780e8b 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/Change.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/Change.py
@@ -15,7 +15,7 @@
 #
 #  You should have received a copy of the GNU Lesser General Public
 #  License along with this library; if not, write to the Free Software
-#  Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307 USA
+#  Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 #  See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/ConvertBracesToField.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/ConvertBracesToField.py
index b84c94fcc75..17cc25687b1 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/ConvertBracesToField.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/ConvertBracesToField.py
@@ -15,7 +15,7 @@
 #
 #  You should have received a copy of the GNU Lesser General Public
 #  License along with this library; if not, write to the Free Software
-#  Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307 USA
+#  Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 #  See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/ConvertFieldsToBraces.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/ConvertFieldsToBraces.py
index e4e3f4ca31c..b8abcb1dc6c 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/ConvertFieldsToBraces.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/ConvertFieldsToBraces.py
@@ -15,7 +15,7 @@
 #
 #  You should have received a copy of the GNU Lesser General Public
 #  License along with this library; if not, write to the Free Software
-#  Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307 USA
+#  Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 #  See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/ExportToRML.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/ExportToRML.py
index c09bac21b3f..a12becdc68c 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/ExportToRML.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/ExportToRML.py
@@ -15,7 +15,7 @@
 #
 #  You should have received a copy of the GNU Lesser General Public
 #  License along with this library; if not, write to the Free Software
-#  Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307 USA
+#  Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 #  See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/Expression.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/Expression.py
index 9ba40432c6d..896a5954c7d 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/Expression.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/Expression.py
@@ -15,7 +15,7 @@
 #
 #  You should have received a copy of the GNU Lesser General Public
 #  License along with this library; if not, write to the Free Software
-#  Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307 USA
+#  Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 #  See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/Fields.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/Fields.py
index edfc35e30ae..8ed4d2c25e8 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/Fields.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/Fields.py
@@ -15,7 +15,7 @@
 #
 #  You should have received a copy of the GNU Lesser General Public
 #  License along with this library; if not, write to the Free Software
-#  Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307 USA
+#  Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 #  See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/LoginTest.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/LoginTest.py
index c6d4b3733cd..11c74555447 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/LoginTest.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/LoginTest.py
@@ -15,7 +15,7 @@
 #
 #  You should have received a copy of the GNU Lesser General Public
 #  License along with this library; if not, write to the Free Software
-#  Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307 USA
+#  Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 #  See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/ModifyExistingReport.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/ModifyExistingReport.py
index ff75e0bcd75..ef1d3548a6e 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/ModifyExistingReport.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/ModifyExistingReport.py
@@ -15,7 +15,7 @@
 #
 #  You should have received a copy of the GNU Lesser General Public
 #  License along with this library; if not, write to the Free Software
-#  Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307 USA
+#  Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 #  See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/NewReport.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/NewReport.py
index 884e601b9ad..3c6316d9fdb 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/NewReport.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/NewReport.py
@@ -15,7 +15,7 @@
 #
 #  You should have received a copy of the GNU Lesser General Public
 #  License along with this library; if not, write to the Free Software
-#  Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307 USA
+#  Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 #  See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/Repeatln.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/Repeatln.py
index 35e4966de84..b6edaecdc44 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/Repeatln.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/Repeatln.py
@@ -15,7 +15,7 @@
 #
 #  You should have received a copy of the GNU Lesser General Public
 #  License along with this library; if not, write to the Free Software
-#  Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307 USA
+#  Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 #  See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/SendToServer.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/SendToServer.py
index eec2131a8bf..dbd0a51d66d 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/SendToServer.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/SendToServer.py
@@ -15,7 +15,7 @@
 #
 #  You should have received a copy of the GNU Lesser General Public
 #  License along with this library; if not, write to the Free Software
-#  Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307 USA
+#  Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 #  See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/ServerParameter.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/ServerParameter.py
index b65fe403a80..b09b02699b0 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/ServerParameter.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/ServerParameter.py
@@ -15,7 +15,7 @@
 #
 #  You should have received a copy of the GNU Lesser General Public
 #  License along with this library; if not, write to the Free Software
-#  Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307 USA
+#  Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 #  See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/Translation.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/Translation.py
index 0b513b1256d..132882e0932 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/Translation.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/Translation.py
@@ -15,7 +15,7 @@
 #
 #  You should have received a copy of the GNU Lesser General Public
 #  License along with this library; if not, write to the Free Software
-#  Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307 USA
+#  Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 #  See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/__init__.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/__init__.py
index 8c2545c6fdc..d7f93351fac 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/__init__.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/__init__.py
@@ -15,7 +15,7 @@
 #
 #  You should have received a copy of the GNU Lesser General Public
 #  License along with this library; if not, write to the Free Software
-#  Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307 USA
+#  Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 #  See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/compile_all.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/compile_all.py
index 05decaaab5d..897f9abd00c 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/compile_all.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/compile_all.py
@@ -15,7 +15,7 @@
 #
 #  You should have received a copy of the GNU Lesser General Public
 #  License along with this library; if not, write to the Free Software
-#  Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307 USA
+#  Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 #  See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/lib/actions.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/lib/actions.py
index 03c632aeaa9..cf82d0e1a76 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/lib/actions.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/lib/actions.py
@@ -15,7 +15,7 @@
 #
 # You should have received a copy of the GNU Lesser General Public
 # License along with this library; if not, write to the Free Software
-# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301 USA
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 # See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/lib/error.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/lib/error.py
index fd2bd7d2195..f44404eaa16 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/lib/error.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/lib/error.py
@@ -15,7 +15,7 @@
 #
 # You should have received a copy of the GNU Lesser General Public
 # License along with this library; if not, write to the Free Software
-# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301 USA
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 # See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/lib/functions.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/lib/functions.py
index 4b863405a4d..52af0821790 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/lib/functions.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/lib/functions.py
@@ -15,7 +15,7 @@
 #
 # You should have received a copy of the GNU Lesser General Public
 # License along with this library; if not, write to the Free Software
-# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301 USA
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 # See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/lib/gui.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/lib/gui.py
index 6c3b7d4c11d..92b5ab750ca 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/lib/gui.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/lib/gui.py
@@ -15,7 +15,7 @@
 #
 # You should have received a copy of the GNU Lesser General Public
 # License along with this library; if not, write to the Free Software
-# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301 USA
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 # See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/modify.py b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/modify.py
index aed354771d1..f8d90c30d75 100644
--- a/addons/base_report_designer/plugin/openerp_report_designer/bin/script/modify.py
+++ b/addons/base_report_designer/plugin/openerp_report_designer/bin/script/modify.py
@@ -15,7 +15,7 @@
 #
 #  You should have received a copy of the GNU Lesser General Public
 #  License along with this library; if not, write to the Free Software
-#  Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307 USA
+#  Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 #  See:  http://www.gnu.org/licenses/lgpl.html
 #
diff --git a/addons/document/odt2txt.py b/addons/document/odt2txt.py
index 8a3dc59d9ed..8a3dc59d9ed 100644..100755
--- a/addons/document/odt2txt.py
+++ b/addons/document/odt2txt.py
diff --git a/addons/document_webdav/__openerp__.py b/addons/document_webdav/__openerp__.py
index ec112ec7c38..befb87829ed 100644
--- a/addons/document_webdav/__openerp__.py
+++ b/addons/document_webdav/__openerp__.py
@@ -24,7 +24,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/document_webdav/test_davclient.py b/addons/document_webdav/test_davclient.py
index 058dc1c748d..f3a8b35b582 100644
--- a/addons/document_webdav/test_davclient.py
+++ b/addons/document_webdav/test_davclient.py
@@ -1,4 +1,3 @@
-#!/usr/bin/env python
 # -*- encoding: utf-8 -*-
 #
 # Copyright P. Christeas <p_christ@hol.gr> 2008,2009
@@ -24,7 +23,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 ###############################################################################
 
 """ A trivial HTTP/WebDAV client, used for testing the server
diff --git a/addons/document_webdav/webdav_server.py b/addons/document_webdav/webdav_server.py
index f67de272e29..e495f5c9f2f 100644
--- a/addons/document_webdav/webdav_server.py
+++ b/addons/document_webdav/webdav_server.py
@@ -30,7 +30,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 ###############################################################################
 
 
diff --git a/addons/email_template/html2text.py b/addons/email_template/html2text.py
index 880a8bb43a8..880a8bb43a8 100644..100755
--- a/addons/email_template/html2text.py
+++ b/addons/email_template/html2text.py
diff --git a/addons/hr_payroll/report/__init__.py b/addons/hr_payroll/report/__init__.py
index 8de2f51d18f..e5b8dea8e48 100644
--- a/addons/hr_payroll/report/__init__.py
+++ b/addons/hr_payroll/report/__init__.py
@@ -1,4 +1,3 @@
-#!/usr/bin/env python
 #-*- coding:utf-8 -*-
 
 ##############################################################################
diff --git a/addons/hr_payroll/report/report_contribution_register.py b/addons/hr_payroll/report/report_contribution_register.py
index 39c913adada..72500a9c6c9 100644
--- a/addons/hr_payroll/report/report_contribution_register.py
+++ b/addons/hr_payroll/report/report_contribution_register.py
@@ -1,4 +1,3 @@
-#!/usr/bin/env python
 #-*- coding:utf-8 -*-
 
 ##############################################################################
diff --git a/addons/hr_payroll/report/report_payslip.py b/addons/hr_payroll/report/report_payslip.py
index 8ed91bd9a82..3e1dc2b1966 100644
--- a/addons/hr_payroll/report/report_payslip.py
+++ b/addons/hr_payroll/report/report_payslip.py
@@ -1,4 +1,3 @@
-#!/usr/bin/env python
 #-*- coding:utf-8 -*-
 
 ##############################################################################
diff --git a/addons/hr_payroll/report/report_payslip_details.py b/addons/hr_payroll/report/report_payslip_details.py
index 1251fedd826..6b561b8d688 100644
--- a/addons/hr_payroll/report/report_payslip_details.py
+++ b/addons/hr_payroll/report/report_payslip_details.py
@@ -1,4 +1,3 @@
-#!/usr/bin/env python
 #-*- coding:utf-8 -*-
 
 ##############################################################################
diff --git a/addons/hr_recruitment/hr_recruitment.py b/addons/hr_recruitment/hr_recruitment.py
index e41d80fb348..4fdf9a3b8bf 100644
--- a/addons/hr_recruitment/hr_recruitment.py
+++ b/addons/hr_recruitment/hr_recruitment.py
@@ -510,8 +510,11 @@ class hr_job(osv.osv):
 
     def _auto_init(self, cr, context=None):
         """Installation hook to create aliases for all jobs and avoid constraint errors."""
-        res = self.pool.get('mail.alias').migrate_to_alias(cr, self._name, self._table, super(hr_job,self)._auto_init,
-            self._columns['alias_id'], 'name', alias_prefix='job+', alias_defaults={'job_id': 'id'}, context=context)
+        if context is None:
+            context = {}
+        alias_context = dict(context, alias_model_name='hr.applicant')
+        res = self.pool.get('mail.alias').migrate_to_alias(cr, self._name, self._table, super(hr_job, self)._auto_init,
+            self._columns['alias_id'], 'name', alias_prefix='job+', alias_defaults={'job_id': 'id'}, context=alias_context)
         return res
 
     def create(self, cr, uid, vals, context=None):
diff --git a/addons/hr_timesheet_sheet/hr_timesheet_sheet.py b/addons/hr_timesheet_sheet/hr_timesheet_sheet.py
index 156732ba33d..70f94a4f57e 100644
--- a/addons/hr_timesheet_sheet/hr_timesheet_sheet.py
+++ b/addons/hr_timesheet_sheet/hr_timesheet_sheet.py
@@ -289,7 +289,7 @@ class hr_timesheet_line(osv.osv):
         return ts_line_ids
 
     _columns = {
-        'sheet_id': fields.function(_sheet, string='Sheet',
+        'sheet_id': fields.function(_sheet, string='Sheet', select="1",
             type='many2one', relation='hr_timesheet_sheet.sheet', ondelete="cascade",
             store={
                     'hr_timesheet_sheet.sheet': (_get_hr_timesheet_sheet, ['employee_id', 'date_from', 'date_to'], 10),
@@ -473,12 +473,8 @@ class hr_timesheet_sheet_sheet_day(osv.osv):
                                 0.0 as total_attendance
                             from
                                 hr_analytic_timesheet hrt
-                                left join (account_analytic_line l
-                                    LEFT JOIN hr_timesheet_sheet_sheet s
-                                    ON (s.date_to >= l.date
-                                        AND s.date_from <= l.date
-                                        AND s.user_id = l.user_id))
-                                    on (l.id = hrt.line_id)
+                                JOIN account_analytic_line l ON l.id = hrt.line_id
+                                LEFT JOIN hr_timesheet_sheet_sheet s ON s.id = hrt.sheet_id
                             group by l.date::date, s.id
                         ) union (
                             select
@@ -489,14 +485,8 @@ class hr_timesheet_sheet_sheet_day(osv.osv):
                                 SUM(((EXTRACT(hour FROM a.name) * 60) + EXTRACT(minute FROM a.name)) * (CASE WHEN a.action = 'sign_in' THEN -1 ELSE 1 END)) as total_attendance
                             from
                                 hr_attendance a
-                                LEFT JOIN (hr_timesheet_sheet_sheet s
-                                    LEFT JOIN resource_resource r
-                                        LEFT JOIN hr_employee e
-                                        ON (e.resource_id = r.id)
-                                    ON (s.user_id = r.user_id))
-                                ON (a.employee_id = e.id
-                                    AND s.date_to >= date_trunc('day',a.name)
-                                    AND s.date_from <= a.name)
+                                LEFT JOIN hr_timesheet_sheet_sheet s
+                                ON s.id = a.sheet_id
                             WHERE action in ('sign_in', 'sign_out')
                             group by a.name::date, s.id
                         )) AS foo
diff --git a/addons/hr_timesheet_sheet/test/test_hr_timesheet_sheet.yml b/addons/hr_timesheet_sheet/test/test_hr_timesheet_sheet.yml
index 0cffabd0721..77f722ecdc2 100644
--- a/addons/hr_timesheet_sheet/test/test_hr_timesheet_sheet.yml
+++ b/addons/hr_timesheet_sheet/test/test_hr_timesheet_sheet.yml
@@ -13,11 +13,11 @@
     product_id: product.product_product_consultant
     journal_id: hr_timesheet.analytic_journal
 -
-  I create a timesheet for employee "Quentin Paolinon".
+  I create a timesheet for employee "Quentin Paolino".
 -
   !record {model: hr_timesheet_sheet.sheet, id: hr_timesheet_sheet_sheet_deddk0}:
     date_from: !eval time.strftime('%Y-%m-01')
-    name: Quentin Paolinon
+    name: Quentin Paolino
     state: new
     user_id: base.user_demo
     employee_id: 'hr.employee_qdp'
@@ -60,10 +60,12 @@
 -
   !python {model: hr_timesheet_sheet.sheet}: |
     uid = ref('base.user_root')
+    from openerp import netsvc
     try:
         self.button_confirm(cr, uid, [ref('hr_timesheet_sheet_sheet_deddk0')], {"active_ids":
           [ref("hr_timesheet_sheet.menu_act_hr_timesheet_sheet_form")],"active_id": ref("hr_timesheet_sheet.menu_act_hr_timesheet_sheet_form"),
           })
+        assert True, "The validation of the timesheet was unexpectedly accepted despite the 2:30 hours of difference"
     except:
         pass
 -
@@ -86,7 +88,7 @@
   !record {model: res.company, id: base.main_company}:
     timesheet_max_difference: 1.00
 -
-  I tried again to confirm the timesheet after modification.
+  I try again to confirm the timesheet after modification.
 -
   !python {model: hr_timesheet_sheet.sheet}: |
         uid = ref('base.user_root')
diff --git a/addons/l10n_ar/__init__.py b/addons/l10n_ar/__init__.py
index 92da5dbf966..25e7e337165 100644
--- a/addons/l10n_ar/__init__.py
+++ b/addons/l10n_ar/__init__.py
@@ -23,7 +23,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/l10n_bo/__init__.py b/addons/l10n_bo/__init__.py
index 92da5dbf966..25e7e337165 100644
--- a/addons/l10n_bo/__init__.py
+++ b/addons/l10n_bo/__init__.py
@@ -23,7 +23,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/l10n_ch/__init__.py b/addons/l10n_ch/__init__.py
index f0b006c2b32..12d42707679 100644
--- a/addons/l10n_ch/__init__.py
+++ b/addons/l10n_ch/__init__.py
@@ -1,8 +1,11 @@
-# -*- encoding: utf-8 -*-
+# -*- coding: utf-8 -*-
 ##############################################################################
 #
 #    Author: Nicolas Bessi. Copyright Camptocamp SA
-#    Donors: Hasa Sàrl, Open Net Sàrl and Prisme Solutions Informatique SA
+#    Financial contributors: Hasa SA, Open Net SA,
+#                            Prisme Solutions Informatique SA, Quod SA
+#
+#    Translation contributors: brain-tec AG, Agile Business Group
 #
 #    This program is free software: you can redistribute it and/or modify
 #    it under the terms of the GNU Affero General Public License as
diff --git a/addons/l10n_ch/__openerp__.py b/addons/l10n_ch/__openerp__.py
index e068c7365a1..8960224891d 100644
--- a/addons/l10n_ch/__openerp__.py
+++ b/addons/l10n_ch/__openerp__.py
@@ -1,8 +1,11 @@
-# -*- encoding: utf-8 -*-
+# -*- coding: utf-8 -*-
 ##############################################################################
 #
 #    Author: Nicolas Bessi. Copyright Camptocamp SA
-#    Donors: Hasa SA, Open Net SA and Prisme Solutions Informatique SA
+#    Financial contributors: Hasa SA, Open Net SA,
+#                            Prisme Solutions Informatique SA, Quod SA
+#
+#    Translation contributors: brain-tec AG, Agile Business Group
 #
 #    This program is free software: you can redistribute it and/or modify
 #    it under the terms of the GNU Affero General Public License as
@@ -21,29 +24,29 @@
 
 {'name': 'Switzerland - Accounting',
  'description':  """
-Swiss localization :
-====================
-**Multilang swiss STERCHI account chart and taxes**
- **Author:** Camptocamp SA
+ Swiss localization :
+ ====================
+ **Multilang swiss STERCHI account chart and taxes**
+  **Author:** Camptocamp SA
 
- **Donors:** Hasa Sàrl, Open Net Sàrl and Prisme Solutions Informatique SA
+  **Financial contributors:** Prisme Solutions Informatique SA, Quod SA
 
- **Translators:** brain-tec AG, Agile Business Group
+  **Translation contributors:** brain-tec AG, Agile Business Group
 
-**This release will introduce major changes to l10n_ch.**
+ **This release will introduce major changes to l10n_ch.**
 
-Due to important refactoring needs and the Switzerland adoption of new international payment standard during 2013-2014. We have reorganised the swiss localization addons this way:
+ Due to important refactoring needs and the Switzerland adoption of new international payment standard during 2013-2014. We have reorganised the swiss localization addons this way:
 
-- **l10n_ch**: Multilang swiss STERCHI account chart and taxes (official addon)
-- **l10n_ch_base_bank**: Technical module that introduces a new and simplified version of bank type management
-- **l10n_ch_bank**: List of swiss banks
-- **l10n_ch_zip**: List of swiss postal zip
-- **l10n_ch_dta**: Support of dta payment protocol (will be deprecated end 2014)
-- **l10n_ch_payment_slip**: Support of ESR/BVR payment slip report and reconciliation. Report refactored with easy element positioning.
-- **l10n_ch_sepa**: Alpha implementation of PostFinance SEPA/PAIN support will be completed during 2013/2014
+ - **l10n_ch**: Multilang swiss STERCHI account chart and taxes (official addon)
+ - **l10n_ch_base_bank**: Technical module that introduces a new and simplified version of bank type management
+ - **l10n_ch_bank**: List of swiss banks
+ - **l10n_ch_zip**: List of swiss postal zip
+ - **l10n_ch_dta**: Support of dta payment protocol (will be deprecated end 2014)
+ - **l10n_ch_payment_slip**: Support of ESR/BVR payment slip report and reconciliation. Report refactored with easy element positioning.
+ - **l10n_ch_sepa**: Alpha implementation of PostFinance SEPA/PAIN support will be completed during 2013/2014
 
-The modules will be soon available on OpenERP swiss localization on launchpad:
-https://launchpad.net/openerp-swiss-localization
+ The modules will be soon available on OpenERP swiss localization on launchpad:
+ https://launchpad.net/openerp-swiss-localization
 """,
  'version': '7.0',
  'author': 'Camptocamp',
diff --git a/addons/l10n_ch/account_wizard.py b/addons/l10n_ch/account_wizard.py
index e0a9e84b90a..4b985c09b76 100644
--- a/addons/l10n_ch/account_wizard.py
+++ b/addons/l10n_ch/account_wizard.py
@@ -1,8 +1,11 @@
-# -*- encoding: utf-8 -*-
+# -*- coding: utf-8 -*-
 ##############################################################################
 #
 #    Author: Nicolas Bessi. Copyright Camptocamp SA
-#    Donors: Hasa Sàrl, Open Net Sàrl and Prisme Solutions Informatique SA
+#    Financial contributors: Hasa SA, Open Net SA,
+#                            Prisme Solutions Informatique SA, Quod SA
+#
+#    Translation contributors: brain-tec AG, Agile Business Group
 #
 #    This program is free software: you can redistribute it and/or modify
 #    it under the terms of the GNU Affero General Public License as
diff --git a/addons/l10n_cl/__init__.py b/addons/l10n_cl/__init__.py
index 92da5dbf966..25e7e337165 100644
--- a/addons/l10n_cl/__init__.py
+++ b/addons/l10n_cl/__init__.py
@@ -23,7 +23,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/l10n_es/__openerp__.py b/addons/l10n_es/__openerp__.py
index 2264988fd99..9dd201c20cc 100644
--- a/addons/l10n_es/__openerp__.py
+++ b/addons/l10n_es/__openerp__.py
@@ -4,57 +4,60 @@
 #    OpenERP, Open Source Management Solution
 #    Copyright (c) 2008-2010 Zikzakmedia S.L. (http://zikzakmedia.com) All Rights Reserved.
 #                            Jordi Esteve <jesteve@zikzakmedia.com>
+#    Copyright (c) 2012-2013, Grupo OPENTIA (<http://opentia.com>) Registered EU Trademark.
+#                            Dpto. Consultoría <consultoria@opentia.es>
+#    Copyright (c) 2013 Serv. Tecnol. Avanzados (http://www.serviciosbaeza.com)
+#                       Pedro Manuel Baeza <pedro.baeza@serviciosbaeza.com>
 #    $Id$
 #
 #    This program is free software: you can redistribute it and/or modify
-#    it under the terms of the GNU General Public License as published by
+#    it under the terms of the GNU Affero General Public License as published by
 #    the Free Software Foundation, either version 3 of the License, or
 #    (at your option) any later version.
 #
 #    This program is distributed in the hope that it will be useful,
 #    but WITHOUT ANY WARRANTY; without even the implied warranty of
 #    MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
-#    GNU General Public License for more details.
+#    GNU Affero General Public License for more details.
 #
-#    You should have received a copy of the GNU General Public License
+#    You should have received a copy of the GNU Affero General Public License
 #    along with this program.  If not, see <http://www.gnu.org/licenses/>.
 #
 ##############################################################################
 
 {
-    'name': 'Spanish - Accounting (PGCE 2008)',
-    'version': '3.0',
-    'author': 'Spanish Localization Team',
-    'website': 'https://launchpad.net/openerp-spain',
-    'category': 'Localization/Account Charts',
-    'description': """
+    "name" : "Spanish Charts of Accounts (PGCE 2008)",
+    "version" : "3.0",
+    "author" : "Spanish Localization Team",
+    'website' : 'https://launchpad.net/openerp-spain',
+    "category" : "Localization/Account Charts",
+    "description": """
 Spanish Charts of Accounts (PGCE 2008).
 =======================================
 
     * Defines the following chart of account templates:
         * Spanish General Chart of Accounts 2008
         * Spanish General Chart of Accounts 2008 for small and medium companies
+        * Spanish General Chart of Accounts 2008 for associations
     * Defines templates for sale and purchase VAT
     * Defines tax code templates
-
-**Note:** You should install the l10n_ES_account_balance_report module for yearly
-      account reporting (balance, profit & losses).
 """,
-    'license': 'GPL-3',
-    'depends': ['account', 'base_vat', 'base_iban'],
-    'data': [
-        'account_chart.xml',
-        'taxes_data.xml',
-        'fiscal_templates.xml',
-        'account_chart_pymes.xml',
-        'taxes_data_pymes.xml',
-        'fiscal_templates_pymes.xml',
-        'l10n_es_wizard.xml'
+    "license" : "AGPL-3",
+    "depends" : ["account", "base_vat", "base_iban"],
+    "data" : [
+        "account_chart.xml",
+        "taxes_data.xml",
+        "fiscal_templates.xml",
+        "account_chart_pymes.xml",
+        "taxes_data_pymes.xml",
+        "fiscal_templates_pymes.xml",
+        "account_chart_assoc.xml",
+        "taxes_data_assoc.xml",
+        "fiscal_templates_assoc.xml",
+        "l10n_es_wizard.xml",
     ],
-    'demo': [],
+    "demo" : [],
     'auto_install': False,
-    'installable': True,
+    "installable": True,
     'images': ['images/config_chart_l10n_es.jpeg','images/l10n_es_chart.jpeg'],
 }
-
-# vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:
diff --git a/addons/l10n_es/account_chart.xml b/addons/l10n_es/account_chart.xml
index 8ffabd17fe7..1bc63f6419f 100644
--- a/addons/l10n_es/account_chart.xml
+++ b/addons/l10n_es/account_chart.xml
@@ -1,6 +1,6 @@
 <?xml version="1.0" encoding="utf-8"?>
 <openerp>
-    <data noupdate="1">
+    <data noupdate="0">
 
     <!-- Tipos de cuenta para PGCE y PGCE PYMES -->
 
@@ -2722,7 +2722,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_281"/>
             <field name="type">view</field>
-            <field name="name">Amortización acumulada de otras instaciones</field>
+            <field name="name">Amortización acumulada de otras instalaciones</field>
             <field name="user_type" ref="inmo"/>
         </record>
         <record id="pgc_2815_child" model="account.account.template">
@@ -2730,7 +2730,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_2815"/>
             <field name="type">other</field>
-            <field name="name">Amortización acumulada de otras instaciones</field>
+            <field name="name">Amortización acumulada de otras instalaciones</field>
             <field name="user_type" ref="inmo"/>
         </record>
         <record id="pgc_2816" model="account.account.template">
@@ -4743,7 +4743,7 @@
         </record>
         <record id="pgc_460_child" model="account.account.template">
             <field name="code">460</field>
-            <field name="reconcile" eval="False"/>
+            <field name="reconcile" eval="True"/>
             <field name="parent_id" ref="pgc_460"/>
             <field name="type">other</field>
             <field name="name">Anticipos de remuneraciones</field>
@@ -4759,7 +4759,7 @@
         </record>
         <record id="pgc_465_child" model="account.account.template">
             <field name="code">465</field>
-            <field name="reconcile" eval="False"/>
+            <field name="reconcile" eval="True"/>
             <field name="parent_id" ref="pgc_465"/>
             <field name="type">other</field>
             <field name="name">Remuneraciones pendientes de pago</field>
@@ -4775,7 +4775,7 @@
         </record>
         <record id="pgc_466_child" model="account.account.template">
             <field name="code">466</field>
-            <field name="reconcile" eval="False"/>
+            <field name="reconcile" eval="True"/>
             <field name="parent_id" ref="pgc_466"/>
             <field name="type">other</field>
             <field name="name">Remuneraciones mediante sistemas de aportación definida pendientes de pago</field>
@@ -4805,8 +4805,8 @@
             <field name="name">Hacienda Pública, deudora por IVA</field>
             <field name="user_type" ref="tax"/>
         </record>
-        <record id="pgc_4700_child" model="account.account.template">
-            <field name="code">4700</field>
+        <record id="pgc_470000" model="account.account.template">
+            <field name="code">470000</field>
             <field name="reconcile" eval="True"/>
             <field name="parent_id" ref="pgc_4700"/>
             <field name="type">receivable</field>
@@ -4869,6 +4869,14 @@
             <field name="name">Hacienda Pública, IVA soportado</field>
             <field name="user_type" ref="tax"/>
         </record>
+        <record id="pgc_472000" model="account.account.template">
+            <field name="code">472000</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_472"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. IVA soportado</field>
+            <field name="user_type" ref="tax"/>
+        </record>
         <record id="pgc_473" model="account.account.template">
             <field name="code">473</field>
             <field name="reconcile" eval="False"/>
@@ -4877,6 +4885,14 @@
             <field name="name">Hacienda Pública, retenciones y pagos a cuenta</field>
             <field name="user_type" ref="tax"/>
         </record>
+        <record id="pgc_473000" model="account.account.template">
+            <field name="code">473000</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_473"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública, retenciones y pagos a cuenta</field>
+            <field name="user_type" ref="tax"/>
+        </record>
         <record id="pgc_474" model="account.account.template">
             <field name="code">474</field>
             <field name="reconcile" eval="False"/>
@@ -4949,8 +4965,8 @@
             <field name="name">Hacienda Pública, acreedora por IVA</field>
             <field name="user_type" ref="tax"/>
         </record>
-        <record id="pgc_4750_child" model="account.account.template">
-            <field name="code">4750</field>
+        <record id="pgc_475000" model="account.account.template">
+            <field name="code">475000</field>
             <field name="reconcile" eval="True"/>
             <field name="parent_id" ref="pgc_4750"/>
             <field name="type">payable</field>
@@ -4965,8 +4981,8 @@
             <field name="name">Hacienda Pública, acreedora por retenciones practicadas</field>
             <field name="user_type" ref="tax"/>
         </record>
-        <record id="pgc_4751_child" model="account.account.template">
-            <field name="code">4751</field>
+        <record id="pgc_475100" model="account.account.template">
+            <field name="code">475100</field>
             <field name="reconcile" eval="True"/>
             <field name="parent_id" ref="pgc_4751"/>
             <field name="type">payable</field>
@@ -5029,6 +5045,14 @@
             <field name="name">Hacienda Pública, IVA repercutido</field>
             <field name="user_type" ref="tax"/>
         </record>
+        <record id="pgc_477000" model="account.account.template">
+            <field name="code">477000</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_477"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. IVA repercutido</field>
+            <field name="user_type" ref="tax"/>
+        </record>
         <record id="pgc_479" model="account.account.template">
             <field name="code">479</field>
             <field name="reconcile" eval="False"/>
@@ -8722,7 +8746,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_66"/>
             <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo</field>
+            <field name="name">Intereses de deudas</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_6620" model="account.account.template">
@@ -8730,7 +8754,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_662"/>
             <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
+            <field name="name">Intereses de deudas, empresas del grupo</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_6620_child" model="account.account.template">
@@ -8738,7 +8762,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_6620"/>
             <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
+            <field name="name">Intereses de deudas, empresas del grupo</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_6621" model="account.account.template">
@@ -8746,7 +8770,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_662"/>
             <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
+            <field name="name">Intereses de deudas, empresas asociadas</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_6621_child" model="account.account.template">
@@ -8754,7 +8778,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_6621"/>
             <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
+            <field name="name">Intereses de deudas, empresas asociadas</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_6622" model="account.account.template">
@@ -8762,7 +8786,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_662"/>
             <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
+            <field name="name">Intereses de deudas, otras partes vinculadas</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_6622_child" model="account.account.template">
@@ -8770,7 +8794,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_6622"/>
             <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
+            <field name="name">Intereses de deudas, otras partes vinculadas</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_6623" model="account.account.template">
@@ -8778,7 +8802,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_662"/>
             <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo con entidades de crédito</field>
+            <field name="name">Intereses de deudas con entidades de crédito</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_6623_child" model="account.account.template">
@@ -8786,7 +8810,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_6623"/>
             <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo con entidades de crédito</field>
+            <field name="name">Intereses de deudas con entidades de crédito</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_6624" model="account.account.template">
@@ -8794,7 +8818,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_662"/>
             <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
+            <field name="name">Intereses de deudas, otras empresas</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_6624_child" model="account.account.template">
@@ -8802,7 +8826,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_6624"/>
             <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
+            <field name="name">Intereses de deudas, otras empresas</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_663" model="account.account.template">
diff --git a/addons/l10n_es/account_chart_assoc.xml b/addons/l10n_es/account_chart_assoc.xml
new file mode 100644
index 00000000000..670eed53c9b
--- /dev/null
+++ b/addons/l10n_es/account_chart_assoc.xml
@@ -0,0 +1,12426 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data noupdate="0">
+
+      <!-- 
+      Plantilla del árbol de cuentas del Plan General Contable ASOCIACIONES 2008.
+
+      Basada en la plantilla del Plan General Contable 2008, Plan General Contable PYMES 2008
+      -->
+
+
+         <record id="pgc_assoc_0" model="account.account.template">
+            <field name="code">0</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref=""/>
+            <field name="type">view</field>
+            <field name="name">Plan General Contable ASOCIACIONES 2008</field>
+            <field name="user_type" ref="view"/>
+        </record>
+
+        <record id="pgc_assoc_1" model="account.account.template">
+            <field name="code">1</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_0"/>
+            <field name="type">view</field>
+            <field name="name">Financiación Básica</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_10" model="account.account.template">
+            <field name="code">10</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1"/>
+            <field name="type">view</field>
+            <field name="name">Capital</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+
+        <record id="pgc_assoc_100" model="account.account.template">
+            <field name="code">100</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_10"/>
+            <field name="type">view</field>
+            <field name="name">Dotación fundacional</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_100_child" model="account.account.template">
+            <field name="code">100</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_100"/>
+            <field name="type">other</field>
+            <field name="name">Dotación fundacional</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_101" model="account.account.template">
+            <field name="code">101</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_10"/>
+            <field name="type">view</field>
+            <field name="name">Fondo social</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_101_child" model="account.account.template">
+            <field name="code">101</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_101"/>
+            <field name="type">other</field>
+            <field name="name">Fondo social</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_102" model="account.account.template">
+            <field name="code">102</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_10"/>
+            <field name="type">view</field>
+            <field name="name">Capital</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_102_child" model="account.account.template">
+            <field name="code">102</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_102"/>
+            <field name="type">other</field>
+            <field name="name">Capital</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_103" model="account.account.template">
+            <field name="code">103</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_10"/>
+            <field name="type">view</field>
+            <field name="name">Fundadores/asociados por desembolsos no exigidos</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1030" model="account.account.template">
+            <field name="code">1030</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_103"/>
+            <field name="type">view</field>
+            <field name="name">Fundadores, parte no desembolsada en fundaciones</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1030_child" model="account.account.template">
+            <field name="code">1030</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1030"/>
+            <field name="type">other</field>
+            <field name="name"> Fundadores, parte no desembolsada en fundaciones</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1034" model="account.account.template">
+            <field name="code">1034</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_103"/>
+            <field name="type">view</field>
+            <field name="name">Asociados, parte no desembolsada en asociaciones</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1034_child" model="account.account.template">
+            <field name="code">1034</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1034"/>
+            <field name="type">other</field>
+            <field name="name">Asociados, parte no desembolsada en asociaciones</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_104" model="account.account.template">
+            <field name="code">104</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_10"/>
+            <field name="type">view</field>
+            <field name="name">Fundadores/asociados por aportaciones no dinerarias pendientes</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1040" model="account.account.template">
+            <field name="code">1040</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_104"/>
+            <field name="type">view</field>
+            <field name="name">Fundadores, por aportaciones no dinerarias pendientes, en fundaciones</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1040_child" model="account.account.template">
+            <field name="code">1040</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1040"/>
+            <field name="type">other</field>
+            <field name="name">Fundadores, por aportaciones no dinerarias pendientes, en fundaciones</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1044" model="account.account.template">
+            <field name="code">1044</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_104"/>
+            <field name="type">view</field>
+            <field name="name">Asociados, por aportaciones no dinerarias pendientes, en asociaciones</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1044_child" model="account.account.template">
+            <field name="code">1044</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1044"/>
+            <field name="type">other</field>
+            <field name="name">Asociados, por aportaciones no dinerarias pendientes, en asociaciones</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_108" model="account.account.template">
+            <field name="code">108</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_10"/>
+            <field name="type">view</field>
+            <field name="name">Acciones o participaciones propias en situaciones especiales</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_108_child" model="account.account.template">
+            <field name="code">108</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_108"/>
+            <field name="type">other</field>
+            <field name="name">Acciones o participaciones propias en situaciones especiales</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_109" model="account.account.template">
+            <field name="code">109</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_10"/>
+            <field name="type">view</field>
+            <field name="name">Acciones o participaciones propias para reducción de capital</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_109_child" model="account.account.template">
+            <field name="code">109</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_109"/>
+            <field name="type">other</field>
+            <field name="name">Acciones o participaciones propias para reducción de capital</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_11" model="account.account.template">
+            <field name="code">11</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1"/>
+            <field name="type">view</field>
+            <field name="name">Reservas y otros instrumentos de patrimonio</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_110" model="account.account.template">
+            <field name="code">110</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_11"/>
+            <field name="type">view</field>
+            <field name="name">Prima de Emisión o asunción</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_110_child" model="account.account.template">
+            <field name="code">110</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_110"/>
+            <field name="type">other</field>
+            <field name="name">Prima de Emisión o asunción</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_112" model="account.account.template">
+            <field name="code">112</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_11"/>
+            <field name="type">view</field>
+            <field name="name">Reserva Legal</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_112_child" model="account.account.template">
+            <field name="code">112</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_112"/>
+            <field name="type">other</field>
+            <field name="name">Reserva Legal</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_113" model="account.account.template">
+            <field name="code">113</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_11"/>
+            <field name="type">view</field>
+            <field name="name">Reservas voluntarias</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_113_child" model="account.account.template">
+            <field name="code">113</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_113"/>
+            <field name="type">other</field>
+            <field name="name">Reservas voluntarias</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_114" model="account.account.template">
+            <field name="code">114</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_11"/>
+            <field name="type">view</field>
+            <field name="name">Reservas especiales</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1140" model="account.account.template">
+            <field name="code">1140</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_114"/>
+            <field name="type">view</field>
+            <field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1140_child" model="account.account.template">
+            <field name="code">1140</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1140"/>
+            <field name="type">other</field>
+            <field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1141" model="account.account.template">
+            <field name="code">1141</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_114"/>
+            <field name="type">view</field>
+            <field name="name">Reservas estatutarias</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1141_child" model="account.account.template">
+            <field name="code">1141</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1141"/>
+            <field name="type">other</field>
+            <field name="name">Reservas estatutarias</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1142" model="account.account.template">
+            <field name="code">1142</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_114"/>
+            <field name="type">view</field>
+            <field name="name">Reserva por capital amortizado</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1142_child" model="account.account.template">
+            <field name="code">1142</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1142"/>
+            <field name="type">other</field>
+            <field name="name">Reserva por capital amortizado</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1144" model="account.account.template">
+            <field name="code">1144</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_114"/>
+            <field name="type">view</field>
+            <field name="name">Reservas por acciones propias aceptadas en garantía</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1144_child" model="account.account.template">
+            <field name="code">1144</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1144"/>
+            <field name="type">other</field>
+            <field name="name">Reservas por acciones propias aceptadas en garantía</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_118" model="account.account.template">
+            <field name="code">118</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_11"/>
+            <field name="type">view</field>
+            <field name="name">Aportaciones de socios o propietarios</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_118_child" model="account.account.template">
+            <field name="code">118</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_118"/>
+            <field name="type">other</field>
+            <field name="name">Aportaciones de socios o propietarios</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_119" model="account.account.template">
+            <field name="code">119</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_11"/>
+            <field name="type">view</field>
+            <field name="name">Diferencias por ajuste del capital a euros</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_119_child" model="account.account.template">
+            <field name="code">119</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_119"/>
+            <field name="type">other</field>
+            <field name="name">Diferencias por ajuste del capital a euros</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_12" model="account.account.template">
+            <field name="code">12</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1"/>
+            <field name="type">view</field>
+            <field name="name">Excedentes pendientes de aplicación</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_120" model="account.account.template">
+            <field name="code">120</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_12"/>
+            <field name="type">view</field>
+            <field name="name">Remanente</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_120_child" model="account.account.template">
+            <field name="code">120</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_120"/>
+            <field name="type">other</field>
+            <field name="name">Remanente</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_121" model="account.account.template">
+            <field name="code">121</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_12"/>
+            <field name="type">view</field>
+            <field name="name">Excedentes negativos de ejercicios anteriores</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_121_child" model="account.account.template">
+            <field name="code">121</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_121"/>
+            <field name="type">other</field>
+            <field name="name">Excedentes negativos de ejercicios anteriores</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_129" model="account.account.template">
+            <field name="code">129</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_12"/>
+            <field name="type">view</field>
+            <field name="name">Excedente del ejercicio</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_129_child" model="account.account.template">
+            <field name="code">129</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_129"/>
+            <field name="type">other</field>
+            <field name="name">Excedente del ejercicio</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_13" model="account.account.template">
+            <field name="code">13</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1"/>
+            <field name="type">view</field>
+            <field name="name">Subvenciones, donaciones y ajustes por cambio de valor</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_130" model="account.account.template">
+            <field name="code">130</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_13"/>
+            <field name="type">view</field>
+            <field name="name">Subvenciones oficiales de capital</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1300" model="account.account.template">
+            <field name="code">1300</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_130"/>
+            <field name="type">view</field>
+            <field name="name">Subvenciones del Estado</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1300_child" model="account.account.template">
+            <field name="code">1300</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1300"/>
+            <field name="type">other</field>
+            <field name="name">Subvenciones del Estado</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1301" model="account.account.template">
+            <field name="code">1301</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_130"/>
+            <field name="type">view</field>
+            <field name="name">Subvenciones de otras Administraciones Públicas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1301_child" model="account.account.template">
+            <field name="code">1301</field>
+            <field name="reconcile" eval="False"/>    
+            <field name="parent_id" ref="pgc_assoc_1301"/>
+            <field name="type">other</field>
+            <field name="name">Subvenciones de otras Administraciones Públicas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_131" model="account.account.template">
+            <field name="code">131</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_13"/>
+            <field name="type">view</field>
+            <field name="name">Donaciones y legados de capital</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_131_child" model="account.account.template">
+            <field name="code">131</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_131"/>
+            <field name="type">other</field>
+            <field name="name">Donaciones y legados de capital</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_132" model="account.account.template">
+            <field name="code">132</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_13"/>
+            <field name="type">view</field>
+            <field name="name">Otras subvenciones, donaciones y legados</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1320" model="account.account.template">
+            <field name="code">1320</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_132"/>
+            <field name="type">view</field>
+            <field name="name">Otras subvenciones</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1320_child" model="account.account.template">
+            <field name="code">1320</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1320"/>
+            <field name="type">other</field>
+            <field name="name">Otras subvenciones</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1321" model="account.account.template">
+            <field name="code">1321</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_132"/>
+            <field name="type">view</field>
+            <field name="name">Otras donaciones y legados</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1321_child" model="account.account.template">
+            <field name="code">1321</field>
+            <field name="reconcile" eval="False"/>    
+            <field name="parent_id" ref="pgc_assoc_1321"/>
+            <field name="type">other</field>
+            <field name="name">Otras donaciones y legados</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+
+        <record id="pgc_assoc_137" model="account.account.template">
+            <field name="code">137</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_13"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos fiscales a distribuir en varios ejercicios</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1370" model="account.account.template">
+            <field name="code">1370</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_137"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1370_child" model="account.account.template">
+            <field name="code">1370</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1370"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1371" model="account.account.template">
+            <field name="code">1371</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_137"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1371_child" model="account.account.template">
+            <field name="code">1371</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1371"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_14" model="account.account.template">
+            <field name="code">14</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1"/>
+            <field name="type">view</field>
+            <field name="name">Provisiones</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_141" model="account.account.template">
+            <field name="code">141</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_14"/>
+            <field name="type">view</field>
+            <field name="name">Provisión para impuestos</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_141_child" model="account.account.template">
+            <field name="code">141</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_141"/>
+            <field name="type">other</field>
+            <field name="name">Provisión para impuestos</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_142" model="account.account.template">
+            <field name="code">142</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_14"/>
+            <field name="type">view</field>
+            <field name="name">Provisión para otras responsabilidades</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_142_child" model="account.account.template">
+            <field name="code">142</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_142"/>
+            <field name="type">other</field>
+            <field name="name">Provisión para otras responsabilidades</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_143" model="account.account.template">
+            <field name="code">143</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_14"/>
+            <field name="type">view</field>
+            <field name="name">Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_143_child" model="account.account.template">
+            <field name="code">143</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_143"/>
+            <field name="type">other</field>
+            <field name="name">Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_145" model="account.account.template">
+            <field name="code">145</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_14"/>
+            <field name="type">view</field>
+            <field name="name">Provisión para actuaciones medioambientales</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_145_child" model="account.account.template">
+            <field name="code">145</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_145"/>
+            <field name="type">other</field>
+            <field name="name">Provisión para actuaciones medioambientales</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_15" model="account.account.template">
+            <field name="code">15</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1"/>
+            <field name="type">view</field>
+            <field name="name">Deudas con características especiales</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_150" model="account.account.template">
+            <field name="code">150</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_15"/>
+            <field name="type">view</field>
+            <field name="name">Acciones o participaciones consideradas como pasivos financieros</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_150_child" model="account.account.template">
+            <field name="code">150</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_150"/>
+            <field name="type">other</field>
+            <field name="name">Acciones o participaciones consideradas como pasivos financieros</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_153" model="account.account.template">
+            <field name="code">153</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_15"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1533" model="account.account.template">
+            <field name="code">1533</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_153"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos no exigidos, empresas del grupo</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1533_child" model="account.account.template">
+            <field name="code">1533</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1533"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos no exigidos, empresas del grupo</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1534" model="account.account.template">
+            <field name="code">1534</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_153"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos no exigidos, empresas asociadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1534_child" model="account.account.template">
+            <field name="code">1534</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1534"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos no exigidos, empresas asociadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1535" model="account.account.template">
+            <field name="code">1535</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_153"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos no exigidos, otras partes vinculadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1535_child" model="account.account.template">
+            <field name="code">1535</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1535"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos no exigidos, otras partes vinculadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1536" model="account.account.template">
+            <field name="code">1536</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_153"/>
+            <field name="type">view</field>
+            <field name="name">Otros desembolsos no exigidos</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1536_child" model="account.account.template">
+            <field name="code">1536</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1536"/>
+            <field name="type">other</field>
+            <field name="name">Otros desembolsos no exigidos</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_154" model="account.account.template">
+            <field name="code">154</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_15"/>
+            <field name="type">view</field>
+            <field name="name">Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1543" model="account.account.template">
+            <field name="code">1543</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_154"/>
+            <field name="type">view</field>
+            <field name="name">Aportaciones no dinerarias pendientes, empresas del grupo</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1543_child" model="account.account.template">
+            <field name="code">1543</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1543"/>
+            <field name="type">other</field>
+            <field name="name">Aportaciones no dinerarias pendientes, empresas del grupo</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1544" model="account.account.template">
+            <field name="code">1544</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_154"/>
+            <field name="type">view</field>
+            <field name="name">Aportaciones no dinerarias pendientes, empresas asociadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1544_child" model="account.account.template">
+            <field name="code">1544</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1544"/>
+            <field name="type">other</field>
+            <field name="name">Aportaciones no dinerarias pendientes, empresas asociadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1545" model="account.account.template">
+            <field name="code">1545</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_154"/>
+            <field name="type">view</field>
+            <field name="name">Aportaciones no dinerarias pendientes, otras partes vinculadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1545_child" model="account.account.template">
+            <field name="code">1545</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1545"/>
+            <field name="type">other</field>
+            <field name="name">Aportaciones no dinerarias pendientes, otras partes vinculadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1546" model="account.account.template">
+            <field name="code">1546</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_154"/>
+            <field name="type">view</field>
+            <field name="name">Otras aportaciones no dinerarias pendientes</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1546_child" model="account.account.template">
+            <field name="code">1546</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1546"/>
+            <field name="type">other</field>
+            <field name="name">Otras aportaciones no dinerarias pendientes</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_16" model="account.account.template">
+            <field name="code">16</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1"/>
+            <field name="type">view</field>
+            <field name="name">Deudas con partes vinculadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_160" model="account.account.template">
+            <field name="code">160</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_16"/>
+            <field name="type">view</field>
+            <field name="name">Deudas con entidades de crédito vinculadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1603" model="account.account.template">
+            <field name="code">1603</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_160"/>
+            <field name="type">view</field>
+            <field name="name">Deudas con entidades de crédito vinculadas, empresas del grupo</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1603_child" model="account.account.template">
+            <field name="code">1603</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1603"/>
+            <field name="type">other</field>
+            <field name="name">Deudas con entidades de crédito vinculadas, empresas del grupo</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1604" model="account.account.template">
+            <field name="code">1604</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_160"/>
+            <field name="type">view</field>
+            <field name="name">Deudas con entidades de crédito vinculadas, empresas asociadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1604_child" model="account.account.template">
+            <field name="code">1604</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1604"/>
+            <field name="type">other</field>
+            <field name="name">Deudas con entidades de crédito vinculadas, empresas asociadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1605" model="account.account.template">
+            <field name="code">1605</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_160"/>
+            <field name="type">view</field>
+            <field name="name">Deudas con otras entidades de crédito vinculadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1605_child" model="account.account.template">
+            <field name="code">1605</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1605"/>
+            <field name="type">other</field>
+            <field name="name">Deudas con otras entidades de crédito vinculadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_161" model="account.account.template">
+            <field name="code">161</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_16"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores de inmovilizado, partes vinculadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1613" model="account.account.template">
+            <field name="code">1613</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_161"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores de inmovilizado, empresas del grupo</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1613_child" model="account.account.template">
+            <field name="code">1613</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1613"/>
+            <field name="type">other</field>
+            <field name="name">Proveedores de inmovilizado, empresas del grupo</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1614" model="account.account.template">
+            <field name="code">1614</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_161"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores de inmovilizado, empresas asociadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1614_child" model="account.account.template">
+            <field name="code">1614</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1614"/>
+            <field name="type">other</field>
+            <field name="name">Proveedores de inmovilizado, empresas asociadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1615" model="account.account.template">
+            <field name="code">1615</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_161"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores de inmovilizado, otras partes vinculadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1615_child" model="account.account.template">
+            <field name="code">1615</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1615"/>
+            <field name="type">other</field>
+            <field name="name">Proveedores de inmovilizado, otras partes vinculadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_162" model="account.account.template">
+            <field name="code">162</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_16"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores por arrendamiento financiero, partes vinculadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1623" model="account.account.template">
+            <field name="code">1623</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_162"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores por arrendamiento financiero, empresas de grupo</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1623_child" model="account.account.template">
+            <field name="code">1623</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1623"/>
+            <field name="type">other</field>
+            <field name="name">Acreedores por arrendamiento financiero, empresas de grupo</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1624" model="account.account.template">
+            <field name="code">1624</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_162"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores por arrendamiento financiero, empresas asociadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1624_child" model="account.account.template">
+            <field name="code">1624</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1624"/>
+            <field name="type">other</field>
+            <field name="name">Acreedores por arrendamiento financiero, empresas asociadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1625" model="account.account.template">
+            <field name="code">1625</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_162"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores por arrendamiento financiero, otras partes vinculadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1625_child" model="account.account.template">
+            <field name="code">1625</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1625"/>
+            <field name="type">other</field>
+            <field name="name">Acreedores por arrendamiento financiero, otras partes vinculadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_163" model="account.account.template">
+            <field name="code">163</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_16"/>
+            <field name="type">view</field>
+            <field name="name">Otras deudas con partes vinculadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1633" model="account.account.template">
+            <field name="code">1633</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_163"/>
+            <field name="type">view</field>
+            <field name="name">Otras deudas, empresas del grupo</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1633_child" model="account.account.template">
+            <field name="code">1633</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1633"/>
+            <field name="type">other</field>
+            <field name="name">Otras deudas, empresas del grupo</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1634" model="account.account.template">
+            <field name="code">1634</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_163"/>
+            <field name="type">view</field>
+            <field name="name">Otras deudas, empresas asociadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1634_child" model="account.account.template">
+            <field name="code">1634</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1634"/>
+            <field name="type">other</field>
+            <field name="name">Otras deudas, empresas asociadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1635" model="account.account.template">
+            <field name="code">1635</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_163"/>
+            <field name="type">view</field>
+            <field name="name">Otras deudas, con otras partes vinculadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_1635_child" model="account.account.template">
+            <field name="code">1635</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1635"/>
+            <field name="type">other</field>
+            <field name="name">Otras deudas, con otras partes vinculadas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_17" model="account.account.template">
+            <field name="code">17</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1"/>
+            <field name="type">view</field>
+            <field name="name">Deudas por préstamos recibidos, empréstitos y otros conceptos</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_170" model="account.account.template">
+            <field name="code">170</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_17"/>
+            <field name="type">view</field>
+            <field name="name">Deudas con entidades de crédito</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_170_child" model="account.account.template">
+            <field name="code">170</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_170"/>
+            <field name="type">other</field>
+            <field name="name">Deudas con entidades de crédito</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_171" model="account.account.template">
+            <field name="code">171</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_17"/>
+            <field name="type">view</field>
+            <field name="name">Deudas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_171_child" model="account.account.template">
+            <field name="code">171</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_171"/>
+            <field name="type">other</field>
+            <field name="name">Deudas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_172" model="account.account.template">
+            <field name="code">172</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_17"/>
+            <field name="type">view</field>
+            <field name="name">Deudas transformables en subvenciones, donaciones y legados</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_172_child" model="account.account.template">
+            <field name="code">172</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_172"/>
+            <field name="type">other</field>
+            <field name="name">Deudas transformables en subvenciones, donaciones y legados</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_173" model="account.account.template">
+            <field name="code">173</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_17"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores de inmovilizado</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_173_child" model="account.account.template">
+            <field name="code">173</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_173"/>
+            <field name="type">other</field>
+            <field name="name">Proveedores de inmovilizado</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_174" model="account.account.template">
+            <field name="code">174</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_17"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores por arrendamiento financiero</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_174_child" model="account.account.template">
+            <field name="code">174</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_174"/>
+            <field name="type">other</field>
+            <field name="name">Acreedores por arrendamiento financiero</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_175" model="account.account.template">
+            <field name="code">175</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_17"/>
+            <field name="type">view</field>
+            <field name="name">Efectos a pagar</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_175_child" model="account.account.template">
+            <field name="code">175</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_175"/>
+            <field name="type">other</field>
+            <field name="name">Efectos a pagar</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_176" model="account.account.template">
+            <field name="code">176</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_17"/>
+            <field name="type">view</field>
+            <field name="name">Pasivos por derivados financieros</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_176_child" model="account.account.template">
+            <field name="code">176</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_176"/>
+            <field name="type">other</field>
+            <field name="name">Pasivos por derivados financieros</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_177" model="account.account.template">
+            <field name="code">177</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_17"/>
+            <field name="type">view</field>
+            <field name="name">Obligaciones y bonos</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_177_child" model="account.account.template">
+            <field name="code">177</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_177"/>
+            <field name="type">other</field>
+            <field name="name">Obligaciones y bonos</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_179" model="account.account.template">
+            <field name="code">179</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_17"/>
+            <field name="type">view</field>
+            <field name="name">Deudas representadas en otros valores negociables</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_179_child" model="account.account.template">
+            <field name="code">179</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_179"/>
+            <field name="type">other</field>
+            <field name="name">Deudas representadas en otros valores negociables</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_18" model="account.account.template">
+            <field name="code">18</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1"/>
+            <field name="type">view</field>
+            <field name="name">Pasivos por fianzas, garantías y otros conceptos</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_180" model="account.account.template">
+            <field name="code">180</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_18"/>
+            <field name="type">view</field>
+            <field name="name">Fianzas recibidas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_180_child" model="account.account.template">
+            <field name="code">180</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_180"/>
+            <field name="type">other</field>
+            <field name="name">Fianzas recibidas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_181" model="account.account.template">
+            <field name="code">181</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_18"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos recibidos por ventas o prestaciones de servicios</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_181_child" model="account.account.template">
+            <field name="code">181</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_181"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos recibidos por ventas o prestaciones de servicios</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_185" model="account.account.template">
+            <field name="code">185</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_18"/>
+            <field name="type">view</field>
+            <field name="name">Depósitos recibidos</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_185_child" model="account.account.template">
+            <field name="code">185</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_185"/>
+            <field name="type">other</field>
+            <field name="name">Depósitos recibidos</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_19" model="account.account.template">
+            <field name="code">19</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1"/>
+            <field name="type">view</field>
+            <field name="name">Situaciones transitorias de financiación</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_190" model="account.account.template">
+            <field name="code">190</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_19"/>
+            <field name="type">view</field>
+            <field name="name">Acciones o participaciones emitidas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_190_child" model="account.account.template">
+            <field name="code">190</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_190"/>
+            <field name="type">other</field>
+            <field name="name">Acciones o participaciones emitidas</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_192" model="account.account.template">
+            <field name="code">192</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_19"/>
+            <field name="type">view</field>
+            <field name="name">Suscriptores de acciones</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_192_child" model="account.account.template">
+            <field name="code">192</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_192"/>
+            <field name="type">other</field>
+            <field name="name">Suscriptores de acciones</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_194" model="account.account.template">
+            <field name="code">194</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_19"/>
+            <field name="type">view</field>
+            <field name="name">Capital emitido pendiente de inscripción</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_194_child" model="account.account.template">
+            <field name="code">194</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_194"/>
+            <field name="type">other</field>
+            <field name="name">Capital emitido pendiente de inscripción</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_195" model="account.account.template">
+            <field name="code">195</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_19"/>
+            <field name="type">view</field>
+            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_195_child" model="account.account.template">
+            <field name="code">195</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_195"/>
+            <field name="type">other</field>
+            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_197" model="account.account.template">
+            <field name="code">197</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_19"/>
+            <field name="type">view</field>
+            <field name="name">Suscriptores de acciones consideradas como pasivos financieros</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_197_child" model="account.account.template">
+            <field name="code">197</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_197"/>
+            <field name="type">other</field>
+            <field name="name">Suscriptores de acciones consideradas como pasivos financieros</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_199" model="account.account.template">
+            <field name="code">199</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_19"/>
+            <field name="type">view</field>
+            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_199_child" model="account.account.template">
+            <field name="code">199</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_199"/>
+            <field name="type">other</field>
+            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción</field>
+            <field name="user_type" ref="capital"/>
+        </record>
+        <record id="pgc_assoc_2" model="account.account.template">
+            <field name="code">2</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_0"/>
+            <field name="type">view</field>
+            <field name="name">Activo no corriente</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_20" model="account.account.template">
+            <field name="code">20</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2"/>
+            <field name="type">view</field>
+            <field name="name">Inmovilizaciones intangibles</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_200" model="account.account.template">
+            <field name="code">200</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_20"/>
+            <field name="type">view</field>
+            <field name="name">Investigación</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_200_child" model="account.account.template">
+            <field name="code">200</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_200"/>
+            <field name="type">other</field>
+            <field name="name">Investigación</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_201" model="account.account.template">
+            <field name="code">201</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_20"/>
+            <field name="type">view</field>
+            <field name="name">Desarrollo</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_201_child" model="account.account.template">
+            <field name="code">201</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_201"/>
+            <field name="type">other</field>
+            <field name="name">Desarrollo</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_202" model="account.account.template">
+            <field name="code">202</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_20"/>
+            <field name="type">view</field>
+            <field name="name">Concesiones administrativas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_202_child" model="account.account.template">
+            <field name="code">202</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_202"/>
+            <field name="type">other</field>
+            <field name="name">Concesiones administrativas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_203" model="account.account.template">
+            <field name="code">203</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_20"/>
+            <field name="type">view</field>
+            <field name="name">Propiedad industrial</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_203_child" model="account.account.template">
+            <field name="code">203</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_203"/>
+            <field name="type">other</field>
+            <field name="name">Propiedad industrial</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_205" model="account.account.template">
+            <field name="code">205</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_20"/>
+            <field name="type">view</field>
+            <field name="name">Derechos de traspaso</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_205_child" model="account.account.template">
+            <field name="code">205</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_205"/>
+            <field name="type">other</field>
+            <field name="name">Derechos de traspaso</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_206" model="account.account.template">
+            <field name="code">206</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_20"/>
+            <field name="type">view</field>
+            <field name="name">Aplicaciones informáticas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_206_child" model="account.account.template">
+            <field name="code">206</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_206"/>
+            <field name="type">other</field>
+            <field name="name">Aplicaciones informáticas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_207" model="account.account.template">
+            <field name="code">207</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_20"/>
+            <field name="type">view</field>
+            <field name="name">Derechos sobre activos cedidos en uso</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_207_child" model="account.account.template">
+            <field name="code">207</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_207"/>
+            <field name="type">other</field>
+            <field name="name">Derechos sobre activos cedidos en uso</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_209" model="account.account.template">
+            <field name="code">209</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_20"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos para inmovilizaciones intangibles</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_209_child" model="account.account.template">
+            <field name="code">209</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_209"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos para inmovilizaciones intangibles</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_21" model="account.account.template">
+            <field name="code">21</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2"/>
+            <field name="type">view</field>
+            <field name="name">Inmovilizaciones materiales</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_210" model="account.account.template">
+            <field name="code">210</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_21"/>
+            <field name="type">view</field>
+            <field name="name">Terrenos y bienes naturales</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_210_child" model="account.account.template">
+            <field name="code">210</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_210"/>
+            <field name="type">other</field>
+            <field name="name">Terrenos y bienes naturales</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_211" model="account.account.template">
+            <field name="code">211</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_21"/>
+            <field name="type">view</field>
+            <field name="name">Construcciones</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_211_child" model="account.account.template">
+            <field name="code">211</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_211"/>
+            <field name="type">other</field>
+            <field name="name">Construcciones</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_212" model="account.account.template">
+            <field name="code">212</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_21"/>
+            <field name="type">view</field>
+            <field name="name">Instalaciones técnicas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_212_child" model="account.account.template">
+            <field name="code">212</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_212"/>
+            <field name="type">other</field>
+            <field name="name">Instalaciones técnicas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_213" model="account.account.template">
+            <field name="code">213</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_21"/>
+            <field name="type">view</field>
+            <field name="name">Maquinaria</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_213_child" model="account.account.template">
+            <field name="code">213</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_213"/>
+            <field name="type">other</field>
+            <field name="name">Maquinaria</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_214" model="account.account.template">
+            <field name="code">214</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_21"/>
+            <field name="type">view</field>
+            <field name="name">Utillaje</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_214_child" model="account.account.template">
+            <field name="code">214</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_214"/>
+            <field name="type">other</field>
+            <field name="name">Utillaje</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_215" model="account.account.template">
+            <field name="code">215</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_21"/>
+            <field name="type">view</field>
+            <field name="name">Otras instalaciones</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_215_child" model="account.account.template">
+            <field name="code">215</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_215"/>
+            <field name="type">other</field>
+            <field name="name">Otras instalaciones</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_216" model="account.account.template">
+            <field name="code">216</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_21"/>
+            <field name="type">view</field>
+            <field name="name">Mobiliario</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_216_child" model="account.account.template">
+            <field name="code">216</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_216"/>
+            <field name="type">other</field>
+            <field name="name">Mobiliario</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_217" model="account.account.template">
+            <field name="code">217</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_21"/>
+            <field name="type">view</field>
+            <field name="name">Equipos para proceso de información</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_217_child" model="account.account.template">
+            <field name="code">217</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_217"/>
+            <field name="type">other</field>
+            <field name="name">Equipos para proceso de información</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_218" model="account.account.template">
+            <field name="code">218</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_21"/>
+            <field name="type">view</field>
+            <field name="name">Elementos de transporte</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_218_child" model="account.account.template">
+            <field name="code">218</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_218"/>
+            <field name="type">other</field>
+            <field name="name">Elementos de transporte</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_219" model="account.account.template">
+            <field name="code">219</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_21"/>
+            <field name="type">view</field>
+            <field name="name">Otro inmovilizado material</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_219_child" model="account.account.template">
+            <field name="code">219</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_219"/>
+            <field name="type">other</field>
+            <field name="name">Otro inmovilizado material</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_22" model="account.account.template">
+            <field name="code">22</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2"/>
+            <field name="type">view</field>
+            <field name="name">Inversiones inmobiliarias</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_220" model="account.account.template">
+            <field name="code">220</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_22"/>
+            <field name="type">view</field>
+            <field name="name">Inversiones en terrenos y bienes naturales</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_220_child" model="account.account.template">
+            <field name="code">220</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_220"/>
+            <field name="type">other</field>
+            <field name="name">Inversiones en terrenos y bienes naturales</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_221" model="account.account.template">
+            <field name="code">221</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_22"/>
+            <field name="type">view</field>
+            <field name="name">Inversiones en construcciones</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_221_child" model="account.account.template">
+            <field name="code">221</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_221"/>
+            <field name="type">other</field>
+            <field name="name">Inversiones en construcciones</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_23" model="account.account.template">
+            <field name="code">23</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2"/>
+            <field name="type">view</field>
+            <field name="name">Inmovilizaciones materiales en curso</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_230" model="account.account.template">
+            <field name="code">230</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_23"/>
+            <field name="type">view</field>
+            <field name="name">Adaptación de terrenos y bienes naturales</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_230_child" model="account.account.template">
+            <field name="code">230</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_230"/>
+            <field name="type">other</field>
+            <field name="name">Adaptación de terrenos y bienes naturales</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_231" model="account.account.template">
+            <field name="code">231</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_23"/>
+            <field name="type">view</field>
+            <field name="name">Construcciones en curso</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_231_child" model="account.account.template">
+            <field name="code">231</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_231"/>
+            <field name="type">other</field>
+            <field name="name">Construcciones en curso</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_232" model="account.account.template">
+            <field name="code">232</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_23"/>
+            <field name="type">view</field>
+            <field name="name">Instalaciones técnicas en montaje</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_232_child" model="account.account.template">
+            <field name="code">232</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_232"/>
+            <field name="type">other</field>
+            <field name="name">Instalaciones técnicas en montaje</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_233" model="account.account.template">
+            <field name="code">233</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_23"/>
+            <field name="type">view</field>
+            <field name="name">Maquinaria en montaje</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_233_child" model="account.account.template">
+            <field name="code">233</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_233"/>
+            <field name="type">other</field>
+            <field name="name">Maquinaria en montaje</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_237" model="account.account.template">
+            <field name="code">237</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_23"/>
+            <field name="type">view</field>
+            <field name="name">Equipos para procesos de información en montaje</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_237_child" model="account.account.template">
+            <field name="code">237</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_237"/>
+            <field name="type">other</field>
+            <field name="name">Equipos para procesos de información en montaje</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_239" model="account.account.template">
+            <field name="code">239</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_23"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos para inmovilizaciones materiales</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_239_child" model="account.account.template">
+            <field name="code">239</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_239"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos para inmovilizaciones materiales</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_24" model="account.account.template">
+            <field name="code">24</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2"/>
+            <field name="type">view</field>
+            <field name="name">Bienes del patrimonio histórico</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_240" model="account.account.template">
+            <field name="code">240</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_24"/>
+            <field name="type">view</field>
+            <field name="name">Bienes inmuebles</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2400" model="account.account.template">
+            <field name="code">2400</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_240"/>
+            <field name="type">view</field>
+            <field name="name">Monumentos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2400_child" model="account.account.template">
+            <field name="code">2400</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2400"/>
+            <field name="type">other</field>
+            <field name="name">Monumentos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+        <record id="pgc_assoc_2401" model="account.account.template">
+            <field name="code">2401</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_240"/>
+            <field name="type">view</field>
+            <field name="name">Jardines históricos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2401_child" model="account.account.template">
+            <field name="code">2401</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2401"/>
+            <field name="type">other</field>
+            <field name="name">Jardines históricos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+        <record id="pgc_assoc_2402" model="account.account.template">
+            <field name="code">2402</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_240"/>
+            <field name="type">view</field>
+            <field name="name">Conjuntos históricos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2402_child" model="account.account.template">
+            <field name="code">2402</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2402"/>
+            <field name="type">other</field>
+            <field name="name">Conjuntos históricos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+        <record id="pgc_assoc_2403" model="account.account.template">
+            <field name="code">2403</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_240"/>
+            <field name="type">view</field>
+            <field name="name">Sitios históricos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2403_child" model="account.account.template">
+            <field name="code">2403</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2403"/>
+            <field name="type">other</field>
+            <field name="name">Sitios históricos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2404" model="account.account.template">
+            <field name="code">2404</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_240"/>
+            <field name="type">view</field>
+            <field name="name">Zonas arqueológicas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2404_child" model="account.account.template">
+            <field name="code">2404</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2404"/>
+            <field name="type">other</field>
+            <field name="name">Zonas arqueológicas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2405" model="account.account.template">
+            <field name="code">2405</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_240"/>
+            <field name="type">view</field>
+            <field name="name">Participaciones en otras partes vinculadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2405_child" model="account.account.template">
+            <field name="code">2405</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2405"/>
+            <field name="type">other</field>
+            <field name="name">Participaciones en otras partes vinculadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_241" model="account.account.template">
+            <field name="code">241</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_24"/>
+            <field name="type">view</field>
+            <field name="name">Archivos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2413" model="account.account.template">
+            <field name="code">2413</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_241"/>
+            <field name="type">view</field>
+            <field name="name">Valores representativos de deuda de empresas del grupo</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2413_child" model="account.account.template">
+            <field name="code">2413</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2413"/>
+            <field name="type">other</field>
+            <field name="name">Valores representativos de deuda de empresas del grupo</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2414" model="account.account.template">
+            <field name="code">2414</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_241"/>
+            <field name="type">view</field>
+            <field name="name">Valores representativos de deuda de empresas asociadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2414_child" model="account.account.template">
+            <field name="code">2414</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2414"/>
+            <field name="type">other</field>
+            <field name="name">Valores representativos de deuda de empresas asociadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2415" model="account.account.template">
+            <field name="code">2415</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_241"/>
+            <field name="type">view</field>
+            <field name="name">Valores representativos de deuda de otras partes vinculadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2415_child" model="account.account.template">
+            <field name="code">2415</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2415"/>
+            <field name="type">other</field>
+            <field name="name">Valores representativos de deuda de otras partes vinculadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_242" model="account.account.template">
+            <field name="code">242</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_24"/>
+            <field name="type">view</field>
+            <field name="name">Bibliotecas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2423" model="account.account.template">
+            <field name="code">2423</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_242"/>
+            <field name="type">view</field>
+            <field name="name">Créditos a empresas del grupo</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2423_child" model="account.account.template">
+            <field name="code">2423</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2423"/>
+            <field name="type">other</field>
+            <field name="name">Créditos a empresas del grupo</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2424" model="account.account.template">
+            <field name="code">2424</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_242"/>
+            <field name="type">view</field>
+            <field name="name">Créditos a empresas asociadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2424_child" model="account.account.template">
+            <field name="code">2424</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2424"/>
+            <field name="type">other</field>
+            <field name="name">Créditos a empresas asociadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2425" model="account.account.template">
+            <field name="code">2425</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_242"/>
+            <field name="type">view</field>
+            <field name="name">Créditos a otras partes vinculadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2425_child" model="account.account.template">
+            <field name="code">2425</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2425"/>
+            <field name="type">other</field>
+            <field name="name">Créditos a otras partes vinculadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+        <record id="pgc_assoc_243" model="account.account.template">
+            <field name="code">243</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_24"/>
+            <field name="type">view</field>
+            <field name="name">Museos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+        <record id="pgc_assoc_243_child" model="account.account.template">
+            <field name="code">243</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_243"/>
+            <field name="type">other</field>
+            <field name="name">Museos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+        <record id="pgc_assoc_244" model="account.account.template">
+            <field name="code">244</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_24"/>
+            <field name="type">view</field>
+            <field name="name">Bienes muebles</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+        <record id="pgc_assoc_244_child" model="account.account.template">
+            <field name="code">244</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_244"/>
+            <field name="type">other</field>
+            <field name="name">Bienes muebles</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+
+        <record id="pgc_assoc_249" model="account.account.template">
+            <field name="code">249</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_24"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos sobre bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+       <record id="pgc_assoc_2490" model="account.account.template">
+            <field name="code">2490</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_249"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos sobre bienes inmuebles del Patrimonio Histórico</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2490_child" model="account.account.template">
+            <field name="code">2490</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2490"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos sobre bienes inmuebles del Patrimonio Histórico</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+       <record id="pgc_assoc_2491" model="account.account.template">
+            <field name="code">2491</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_249"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos sobre archivos del Patrimonio Histórico</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2491_child" model="account.account.template">
+            <field name="code">2491</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2491"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos sobre archivos del Patrimonio Histórico</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+       <record id="pgc_assoc_2492" model="account.account.template">
+            <field name="code">2492</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_249"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos sobre bibliotecas del Patrimonio Histórico</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2492_child" model="account.account.template">
+            <field name="code">2492</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2492"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos sobre bibliotecas del Patrimonio Histórico</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+
+        <record id="pgc_assoc_2493" model="account.account.template">
+            <field name="code">2493</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_249"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos sobre museos del Patrimonio Histórico</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2493_child" model="account.account.template">
+            <field name="code">2493</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2493"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos sobre museos del Patrimonio Histórico</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+        <record id="pgc_assoc_2494" model="account.account.template">
+            <field name="code">2494</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_249"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos sobre bienes muebles del Patrimonio Histórico</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2494_child" model="account.account.template">
+            <field name="code">2494</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2494"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos sobre bienes muebles del Patrimonio Histórico</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2495" model="account.account.template">
+            <field name="code">2495</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_249"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en otras partes vinculadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2495_child" model="account.account.template">
+            <field name="code">2495</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2495"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en otras partes vinculadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_25" model="account.account.template">
+            <field name="code">25</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2"/>
+            <field name="type">view</field>
+            <field name="name">Otras inversiones financieras</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_250" model="account.account.template">
+            <field name="code">250</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_25"/>
+            <field name="type">view</field>
+            <field name="name">Inversiones financieras en instrumentos de patrimonio</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_250_child" model="account.account.template">
+            <field name="code">250</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_250"/>
+            <field name="type">other</field>
+            <field name="name">Inversiones financieras en instrumentos de patrimonio</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_251" model="account.account.template">
+            <field name="code">251</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_25"/>
+            <field name="type">view</field>
+            <field name="name">Valores representativos de deuda</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_251_child" model="account.account.template">
+            <field name="code">251</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_251"/>
+            <field name="type">other</field>
+            <field name="name">Valores representativos de deuda</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_252" model="account.account.template">
+            <field name="code">252</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_25"/>
+            <field name="type">view</field>
+            <field name="name">Créditos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_252_child" model="account.account.template">
+            <field name="code">252</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_252"/>
+            <field name="type">other</field>
+            <field name="name">Créditos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_253" model="account.account.template">
+            <field name="code">253</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_25"/>
+            <field name="type">view</field>
+            <field name="name">Créditos por enajenación de inmovilizado</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_253_child" model="account.account.template">
+            <field name="code">253</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_253"/>
+            <field name="type">other</field>
+            <field name="name">Créditos por enajenación de inmovilizado</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_254" model="account.account.template">
+            <field name="code">254</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_25"/>
+            <field name="type">view</field>
+            <field name="name">Créditos al personal</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_254_child" model="account.account.template">
+            <field name="code">254</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_254"/>
+            <field name="type">other</field>
+            <field name="name">Créditos al personal</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_255" model="account.account.template">
+            <field name="code">255</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_25"/>
+            <field name="type">view</field>
+            <field name="name">Activos por derivados financieros</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_255_child" model="account.account.template">
+            <field name="code">255</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_255"/>
+            <field name="type">other</field>
+            <field name="name">Activos por derivados financieros</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_258" model="account.account.template">
+            <field name="code">258</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_25"/>
+            <field name="type">view</field>
+            <field name="name">Imposiciones</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_258_child" model="account.account.template">
+            <field name="code">258</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_258"/>
+            <field name="type">other</field>
+            <field name="name">Imposiciones</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_259" model="account.account.template">
+            <field name="code">259</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_25"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_259_child" model="account.account.template">
+            <field name="code">259</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_259"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_26" model="account.account.template">
+            <field name="code">26</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2"/>
+            <field name="type">view</field>
+            <field name="name">Fianzas y depósitos constituidos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_260" model="account.account.template">
+            <field name="code">260</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_26"/>
+            <field name="type">view</field>
+            <field name="name">Fianzas constituidas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_260_child" model="account.account.template">
+            <field name="code">260</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_260"/>
+            <field name="type">other</field>
+            <field name="name">Fianzas constituidas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_265" model="account.account.template">
+            <field name="code">265</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_26"/>
+            <field name="type">view</field>
+            <field name="name">Depósitos constituidos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_265_child" model="account.account.template">
+            <field name="code">265</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_265"/>
+            <field name="type">other</field>
+            <field name="name">Depósitos constituidos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_28" model="account.account.template">
+            <field name="code">28</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada del inmovilizado y otras cuentas correctoras</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_280" model="account.account.template">
+            <field name="code">280</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_28"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada del inmovilizado intangible</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+        <record id="pgc_assoc_2800" model="account.account.template">
+            <field name="code">2800</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_280"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de investigación</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2800_child" model="account.account.template">
+            <field name="code">2800</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2800"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de investigación</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+
+        <record id="pgc_assoc_2801" model="account.account.template">
+            <field name="code">2801</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_280"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de desarrollo</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2801_child" model="account.account.template">
+            <field name="code">2801</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2801"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de desarrollo</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2802" model="account.account.template">
+            <field name="code">2802</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_280"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de concesiones administrativas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2802_child" model="account.account.template">
+            <field name="code">2802</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2802"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de concesiones administrativas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2803" model="account.account.template">
+            <field name="code">2803</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_280"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de propiedad industrial</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2803_child" model="account.account.template">
+            <field name="code">2803</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2803"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de propiedad industrial</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2805" model="account.account.template">
+            <field name="code">2805</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_280"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de derechos de traspaso</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2805_child" model="account.account.template">
+            <field name="code">2805</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2805"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de derechos de traspaso</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+        <record id="pgc_assoc_2806" model="account.account.template">
+            <field name="code">2806</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_280"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de aplicaciones informáticas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2806_child" model="account.account.template">
+            <field name="code">2806</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2806"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de aplicaciones informáticas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+        <record id="pgc_assoc_2807" model="account.account.template">
+            <field name="code">2807</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_280"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de derechos sobre activos cedidos en uso</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2807_child" model="account.account.template">
+            <field name="code">2807</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2807"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de derechos sobre activos cedidos en uso</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+
+
+        <record id="pgc_assoc_281" model="account.account.template">
+            <field name="code">281</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_28"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada del inmovilizado material</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2811" model="account.account.template">
+            <field name="code">2811</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_281"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de construcciones</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2811_child" model="account.account.template">
+            <field name="code">2811</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2811"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de construcciones</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2812" model="account.account.template">
+            <field name="code">2812</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_281"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de instalaciones técnicas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2812_child" model="account.account.template">
+            <field name="code">2812</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2812"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de instalaciones técnicas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2813" model="account.account.template">
+            <field name="code">2813</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_281"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de maquinaria</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2813_child" model="account.account.template">
+            <field name="code">2813</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2813"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de maquinaria</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2814" model="account.account.template">
+            <field name="code">2814</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_281"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de utillaje</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2814_child" model="account.account.template">
+            <field name="code">2814</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2814"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de utillaje</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2815" model="account.account.template">
+            <field name="code">2815</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_281"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de otras instaciones</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2815_child" model="account.account.template">
+            <field name="code">2815</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2815"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de otras instaciones</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2816" model="account.account.template">
+            <field name="code">2816</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_281"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de mobiliario</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2816_child" model="account.account.template">
+            <field name="code">2816</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2816"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de mobiliario</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2817" model="account.account.template">
+            <field name="code">2817</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_281"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de equipos para proceso de información</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2817_child" model="account.account.template">
+            <field name="code">2817</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2817"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de equipos para proceso de información</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2818" model="account.account.template">
+            <field name="code">2818</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_281"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de elementos de transporte</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2818_child" model="account.account.template">
+            <field name="code">2818</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2818"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de elementos de transporte</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2819" model="account.account.template">
+            <field name="code">2819</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_281"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de otro inmovilizado material</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2819_child" model="account.account.template">
+            <field name="code">2819</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2819"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de otro inmovilizado material</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_282" model="account.account.template">
+            <field name="code">282</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_28"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de las inversiones inmobiliarias</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_282_child" model="account.account.template">
+            <field name="code">282</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_282"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de las inversiones inmobiliarias</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+        <record id="pgc_assoc_283" model="account.account.template">
+            <field name="code">283</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_28"/>
+            <field name="type">view</field>
+            <field name="name">Cesiones de uso sin contraprestación</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2830" model="account.account.template">
+            <field name="code">2830</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_283"/>
+            <field name="type">view</field>
+            <field name="name">Cesiones de uso del inmovilizado intangible</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2830_child" model="account.account.template">
+            <field name="code">2830</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2830"/>
+            <field name="type">other</field>
+            <field name="name">Cesiones de uso del inmovilizado intangible</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+
+        <record id="pgc_assoc_2831" model="account.account.template">
+            <field name="code">2831</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_283"/>
+            <field name="type">view</field>
+            <field name="name">Cesiones de uso del inmovilizado material</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2831_child" model="account.account.template">
+            <field name="code">2831</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2831"/>
+            <field name="type">other</field>
+            <field name="name">Cesiones de uso del inmovilizado material</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+
+        <record id="pgc_assoc_2832" model="account.account.template">
+            <field name="code">2832</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_283"/>
+            <field name="type">view</field>
+            <field name="name">Cesiones de uso de las inversiones inmobiliarias</field>
+            <field name="user_type" ref="inmo"/>
+        </record>       
+
+
+        <record id="pgc_assoc_2832_child" model="account.account.template">
+            <field name="code">2832</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2832"/>
+            <field name="type">other</field>
+            <field name="name">Cesiones de uso de las inversiones inmobiliarias</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+
+        <record id="pgc_assoc_29" model="account.account.template">
+            <field name="code">29</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de activos no corrientes</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_290" model="account.account.template">
+            <field name="code">290</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor del inmovilizado intangible</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2900" model="account.account.template">
+            <field name="code">2900</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_290"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro del valor de investigación</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2900_child" model="account.account.template">
+            <field name="code">2900</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2900"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro del valor de investigación</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2901" model="account.account.template">
+            <field name="code">2901</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_290"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro del valor de desarrollo</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2901_child" model="account.account.template">
+            <field name="code">2901</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2901"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro del valor de desarrollo</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2902" model="account.account.template">
+            <field name="code">2902</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_290"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro del valor de concesiones administrativas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2902_child" model="account.account.template">
+            <field name="code">2902</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2902"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro del valor de concesiones administrativas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2903" model="account.account.template">
+            <field name="code">2903</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_290"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro del valor de propiedad industrial</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2903_child" model="account.account.template">
+            <field name="code">2903</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2903"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro del valor de propiedad industrial</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2905" model="account.account.template">
+            <field name="code">2905</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_290"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro del valor de derechos de traspaso</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2905_child" model="account.account.template">
+            <field name="code">2905</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2905"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro del valor de derechos de traspaso</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2906" model="account.account.template">
+            <field name="code">2906</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_290"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro del valor de aplicaciones informáticas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2906_child" model="account.account.template">
+            <field name="code">2906</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2906"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro del valor de aplicaciones informáticas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+        <record id="pgc_assoc_2907" model="account.account.template">
+            <field name="code">2907</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_290"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro del valor sobre activos cedidos en uso</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2907_child" model="account.account.template">
+            <field name="code">2907</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2907"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro del valor sobre activos cedidos en uso</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+
+
+
+        <record id="pgc_assoc_291" model="account.account.template">
+            <field name="code">291</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro del valor del inmovilizado material</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2910" model="account.account.template">
+            <field name="code">2910</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_291"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de terrenos y bienes naturales</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2910_child" model="account.account.template">
+            <field name="code">2910</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2910"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de terrenos y bienes naturales</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2911" model="account.account.template">
+            <field name="code">2911</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_291"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de construcciones</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2911_child" model="account.account.template">
+            <field name="code">2911</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2911"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de construcciones</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2912" model="account.account.template">
+            <field name="code">2912</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_291"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de instalaciones técnicas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2912_child" model="account.account.template">
+            <field name="code">2912</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2912"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de instalaciones técnicas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2913" model="account.account.template">
+            <field name="code">2913</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_291"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de maquinaria</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2913_child" model="account.account.template">
+            <field name="code">2913</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2913"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de maquinaria</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2914" model="account.account.template">
+            <field name="code">2914</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_291"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de utillaje</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2914_child" model="account.account.template">
+            <field name="code">2914</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2914"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de utillaje</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2915" model="account.account.template">
+            <field name="code">2915</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_291"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de otras instaciones</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2915_child" model="account.account.template">
+            <field name="code">2915</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2915"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de otras instaciones</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2916" model="account.account.template">
+            <field name="code">2916</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_291"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de mobiliario</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2916_child" model="account.account.template">
+            <field name="code">2916</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2916"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de mobiliario</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2917" model="account.account.template">
+            <field name="code">2917</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_291"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de equipos para proceso de información</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2917_child" model="account.account.template">
+            <field name="code">2917</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2917"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de equipos para proceso de información</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2918" model="account.account.template">
+            <field name="code">2918</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_291"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de elementos de transporte</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2918_child" model="account.account.template">
+            <field name="code">2918</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2918"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de elementos de transporte</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2919" model="account.account.template">
+            <field name="code">2919</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_291"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de otro inmovilizado material</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2919_child" model="account.account.template">
+            <field name="code">2919</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2919"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de otro inmovilizado material</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_292" model="account.account.template">
+            <field name="code">292</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de las inversiones inmobiliarias</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2920" model="account.account.template">
+            <field name="code">2920</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_292"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de los terrenos y bienes naturales</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2920_child" model="account.account.template">
+            <field name="code">2920</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2920"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de los terrenos y bienes naturales</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2921" model="account.account.template">
+            <field name="code">2921</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_292"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de construcciones</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2921_child" model="account.account.template">
+            <field name="code">2921</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2921"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de construcciones</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_293" model="account.account.template">
+            <field name="code">293</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones en partes vinculadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2933" model="account.account.template">
+            <field name="code">2933</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_293"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones en empresas del grupo</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2933_child" model="account.account.template">
+            <field name="code">2933</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2933"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de participaciones en empresas del grupo</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2934" model="account.account.template">
+            <field name="code">2934</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_293"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones en empresas asociadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2934_child" model="account.account.template">
+            <field name="code">2934</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2934"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de participaciones en empresas asociadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2935" model="account.account.template">
+            <field name="code">2935</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_293"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones a largo plazo en otras partes vinculadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2935_child" model="account.account.template">
+            <field name="code">2935</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2935"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de participaciones a largo plazo en otras partes vinculadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_294" model="account.account.template">
+            <field name="code">294</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda de partes vinculadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2943" model="account.account.template">
+            <field name="code">2943</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_294"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda de empresas del grupo</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2943_child" model="account.account.template">
+            <field name="code">2943</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2943"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda de empresas del grupo</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2944" model="account.account.template">
+            <field name="code">2944</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_294"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda de empresas asociadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2944_child" model="account.account.template">
+            <field name="code">2944</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2944"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda de empresas asociadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2945" model="account.account.template">
+            <field name="code">2945</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_294"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda de otras partes vinculadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2945_child" model="account.account.template">
+            <field name="code">2945</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2945"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda de otras partes vinculadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_295" model="account.account.template">
+            <field name="code">295</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos a partes vinculadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2953" model="account.account.template">
+            <field name="code">2953</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_295"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos a empresas del grupo</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2953_child" model="account.account.template">
+            <field name="code">2953</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2953"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de créditos a empresas del grupo</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2954" model="account.account.template">
+            <field name="code">2954</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_295"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos a empresas asociadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2954_child" model="account.account.template">
+            <field name="code">2954</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2954"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de créditos a empresas asociadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2955" model="account.account.template">
+            <field name="code">2955</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_295"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos a otras partes vinculadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2955_child" model="account.account.template">
+            <field name="code">2955</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2955"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de créditos a otras partes vinculadas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_296" model="account.account.template">
+            <field name="code">296</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de  valor de participaciones en el patrimonio neto a largo plazo</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_296_child" model="account.account.template">
+            <field name="code">296</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_296"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de  valor de participaciones en el patrimonio neto a largo plazo</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_297" model="account.account.template">
+            <field name="code">297</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_297_child" model="account.account.template">
+            <field name="code">297</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_297"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+        <record id="pgc_assoc_298" model="account.account.template">
+            <field name="code">298</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_298_child" model="account.account.template">
+            <field name="code">298</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_298"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de créditos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+        <record id="pgc_assoc_299" model="account.account.template">
+            <field name="code">299</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_299_child" model="account.account.template">
+            <field name="code">299</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_299"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+        <record id="pgc_assoc_2990" model="account.account.template">
+            <field name="code">2990</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_299"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de bienes inmuebles</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+<!--
+        <record id="pgc_assoc_2990_child" model="account.account.template">
+            <field name="code">2990</field>
+            <field name="reconcile" eval="False"/>    
+            <field name="parent_id" ref="pgc_assoc_2990"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de bienes inmuebles</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+-->
+        <record id="pgc_assoc_2991" model="account.account.template">
+            <field name="code">2991</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_299"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de archivos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2991_child" model="account.account.template">
+            <field name="code">2991</field>
+            <field name="reconcile" eval="False"/>     
+            <field name="parent_id" ref="pgc_assoc_2991"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de archivos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+
+        <record id="pgc_assoc_2992" model="account.account.template">
+            <field name="code">2992</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_299"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de bibliotecas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2992_child" model="account.account.template">
+            <field name="code">2992</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2992"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de bibliotecas</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+        <record id="pgc_assoc_2993" model="account.account.template">
+            <field name="code">2993</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_299"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de Museos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2993_child" model="account.account.template">
+            <field name="code">2993</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2993"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de Museos</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+
+        <record id="pgc_assoc_2994" model="account.account.template">
+            <field name="code">2994</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_299"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de bienes muebles</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+        <record id="pgc_assoc_2994_child" model="account.account.template">
+            <field name="code">2994</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2994"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de bienes muebles</field>
+            <field name="user_type" ref="inmo"/>
+        </record>
+
+
+        <record id="pgc_assoc_3" model="account.account.template">
+            <field name="code">3</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_0"/>
+            <field name="type">view</field>
+            <field name="name">Existencias</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_30" model="account.account.template">
+            <field name="code">30</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_3"/>
+            <field name="type">view</field>
+            <field name="name">Bienes destinados a la actividad</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_300" model="account.account.template">
+            <field name="code">300</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_30"/>
+            <field name="type">view</field>
+            <field name="name">Mercaderías A</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_300_child" model="account.account.template">
+            <field name="code">300</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_300"/>
+            <field name="type">other</field>
+            <field name="name">Mercaderías A</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_301" model="account.account.template">
+            <field name="code">301</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_30"/>
+            <field name="type">view</field>
+            <field name="name">Mercaderías B</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_301_child" model="account.account.template">
+            <field name="code">301</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_301"/>
+            <field name="type">other</field>
+            <field name="name">Mercaderías B</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_31" model="account.account.template">
+            <field name="code">31</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_3"/>
+            <field name="type">view</field>
+            <field name="name">Materias Primas</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_310" model="account.account.template">
+            <field name="code">310</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_31"/>
+            <field name="type">view</field>
+            <field name="name">Materias Primas A</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_310_child" model="account.account.template">
+            <field name="code">310</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_310"/>
+            <field name="type">other</field>
+            <field name="name">Materias Primas A</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_311" model="account.account.template">
+            <field name="code">311</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_31"/>
+            <field name="type">view</field>
+            <field name="name">Materias Primas B</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_311_child" model="account.account.template">
+            <field name="code">311</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_311"/>
+            <field name="type">other</field>
+            <field name="name">Materias Primas B</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_32" model="account.account.template">
+            <field name="code">32</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_3"/>
+            <field name="type">view</field>
+            <field name="name">Otros aprovisionamientos</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_320" model="account.account.template">
+            <field name="code">320</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_32"/>
+            <field name="type">view</field>
+            <field name="name">Elementos y conjuntos incorporables</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_320_child" model="account.account.template">
+            <field name="code">320</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_320"/>
+            <field name="type">other</field>
+            <field name="name">Elementos y conjuntos incorporables</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_321" model="account.account.template">
+            <field name="code">321</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_32"/>
+            <field name="type">view</field>
+            <field name="name">Combustibles</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_321_child" model="account.account.template">
+            <field name="code">321</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_321"/>
+            <field name="type">other</field>
+            <field name="name">Combustibles</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_322" model="account.account.template">
+            <field name="code">322</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_32"/>
+            <field name="type">view</field>
+            <field name="name">Repuestos</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_322_child" model="account.account.template">
+            <field name="code">322</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_322"/>
+            <field name="type">other</field>
+            <field name="name">Repuestos</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_325" model="account.account.template">
+            <field name="code">325</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_32"/>
+            <field name="type">view</field>
+            <field name="name">Materiales diversos</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_325_child" model="account.account.template">
+            <field name="code">325</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_325"/>
+            <field name="type">other</field>
+            <field name="name">Materiales diversos</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_326" model="account.account.template">
+            <field name="code">326</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_32"/>
+            <field name="type">view</field>
+            <field name="name">Embalajes</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_326_child" model="account.account.template">
+            <field name="code">326</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_326"/>
+            <field name="type">other</field>
+            <field name="name">Embalajes</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_327" model="account.account.template">
+            <field name="code">327</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_32"/>
+            <field name="type">view</field>
+            <field name="name">Envases</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_327_child" model="account.account.template">
+            <field name="code">327</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_327"/>
+            <field name="type">other</field>
+            <field name="name">Envases</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_328" model="account.account.template">
+            <field name="code">328</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_32"/>
+            <field name="type">view</field>
+            <field name="name">Material de oficina</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_328_child" model="account.account.template">
+            <field name="code">328</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_328"/>
+            <field name="type">other</field>
+            <field name="name">Material de oficina</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_33" model="account.account.template">
+            <field name="code">33</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_3"/>
+            <field name="type">view</field>
+            <field name="name">Productos en curso</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_330" model="account.account.template">
+            <field name="code">330</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_33"/>
+            <field name="type">view</field>
+            <field name="name">Productos en curso A</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_330_child" model="account.account.template">
+            <field name="code">330</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_330"/>
+            <field name="type">other</field>
+            <field name="name">Productos en curso A</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_331" model="account.account.template">
+            <field name="code">331</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_33"/>
+            <field name="type">view</field>
+            <field name="name">Productos en curso B</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_331_child" model="account.account.template">
+            <field name="code">331</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_331"/>
+            <field name="type">other</field>
+            <field name="name">Productos en curso B</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_34" model="account.account.template">
+            <field name="code">34</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_3"/>
+            <field name="type">view</field>
+            <field name="name">Productos semiterminados</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_340" model="account.account.template">
+            <field name="code">340</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_34"/>
+            <field name="type">view</field>
+            <field name="name">Productos semiterminados A</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_340_child" model="account.account.template">
+            <field name="code">340</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_340"/>
+            <field name="type">other</field>
+            <field name="name">Productos semiterminados A</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_341" model="account.account.template">
+            <field name="code">341</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_34"/>
+            <field name="type">view</field>
+            <field name="name">Productos semiterminados B</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_341_child" model="account.account.template">
+            <field name="code">341</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_341"/>
+            <field name="type">other</field>
+            <field name="name">Productos semiterminados B</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_35" model="account.account.template">
+            <field name="code">35</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_3"/>
+            <field name="type">view</field>
+            <field name="name">Productos terminados</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_350" model="account.account.template">
+            <field name="code">350</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_35"/>
+            <field name="type">view</field>
+            <field name="name">Productos terminados A</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_350_child" model="account.account.template">
+            <field name="code">350</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_350"/>
+            <field name="type">other</field>
+            <field name="name">Productos terminados A</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_351" model="account.account.template">
+            <field name="code">351</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_35"/>
+            <field name="type">view</field>
+            <field name="name">Productos terminados B</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_351_child" model="account.account.template">
+            <field name="code">351</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_351"/>
+            <field name="type">other</field>
+            <field name="name">Productos terminados B</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_36" model="account.account.template">
+            <field name="code">36</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_3"/>
+            <field name="type">view</field>
+            <field name="name">Subproductos, residuos y materiales recuperados</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_360" model="account.account.template">
+            <field name="code">360</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_36"/>
+            <field name="type">view</field>
+            <field name="name">Subproductos A</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_360_child" model="account.account.template">
+            <field name="code">360</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_360"/>
+            <field name="type">other</field>
+            <field name="name">Subproductos A</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_361" model="account.account.template">
+            <field name="code">361</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_36"/>
+            <field name="type">view</field>
+            <field name="name">Subproductos B</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_361_child" model="account.account.template">
+            <field name="code">361</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_361"/>
+            <field name="type">other</field>
+            <field name="name">Subproductos B</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_365" model="account.account.template">
+            <field name="code">365</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_36"/>
+            <field name="type">view</field>
+            <field name="name">Residuos A</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_365_child" model="account.account.template">
+            <field name="code">365</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_365"/>
+            <field name="type">other</field>
+            <field name="name">Residuos A</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_366" model="account.account.template">
+            <field name="code">366</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_36"/>
+            <field name="type">view</field>
+            <field name="name">Residuos B</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_366_child" model="account.account.template">
+            <field name="code">366</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_366"/>
+            <field name="type">other</field>
+            <field name="name">Residuos B</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_368" model="account.account.template">
+            <field name="code">368</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_36"/>
+            <field name="type">view</field>
+            <field name="name">Materiales recuperados A</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_368_child" model="account.account.template">
+            <field name="code">368</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_368"/>
+            <field name="type">other</field>
+            <field name="name">Materiales recuperados A</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_369" model="account.account.template">
+            <field name="code">369</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_36"/>
+            <field name="type">view</field>
+            <field name="name">Materiales recuperados B</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_369_child" model="account.account.template">
+            <field name="code">369</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_369"/>
+            <field name="type">other</field>
+            <field name="name">Materiales recuperados B</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_39" model="account.account.template">
+            <field name="code">39</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_3"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de las existencias</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_390" model="account.account.template">
+            <field name="code">390</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_39"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de bienes destinados a la actividad</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_390_child" model="account.account.template">
+            <field name="code">390</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_390"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de bienes destinados a la actividad</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_391" model="account.account.template">
+            <field name="code">391</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_39"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de las materias primas</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_391_child" model="account.account.template">
+            <field name="code">391</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_391"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de las materias primas</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_392" model="account.account.template">
+            <field name="code">392</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_39"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de otros aprovisionamientos</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_392_child" model="account.account.template">
+            <field name="code">392</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_392"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de otros aprovisionamientos</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_393" model="account.account.template">
+            <field name="code">393</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_39"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de los productos en curso</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_393_child" model="account.account.template">
+            <field name="code">393</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_393"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de los productos en curso</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_394" model="account.account.template">
+            <field name="code">394</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_39"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de los productos semiterminados</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_394_child" model="account.account.template">
+            <field name="code">394</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_394"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de los productos semiterminados</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_395" model="account.account.template">
+            <field name="code">395</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_39"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de los productos terminados</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_395_child" model="account.account.template">
+            <field name="code">395</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_395"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de los productos terminados</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_396" model="account.account.template">
+            <field name="code">396</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_39"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de los subproductos, residuos y materiales recuperados</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_396_child" model="account.account.template">
+            <field name="code">396</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_396"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de los subproductos, residuos y materiales recuperados</field>
+            <field name="user_type" ref="stock"/>
+        </record>
+        <record id="pgc_assoc_4" model="account.account.template">
+            <field name="code">4</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_0"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores y deudores por operaciones de la actividad</field>
+            <field name="user_type" ref="terceros"/>
+        </record>
+        <record id="pgc_assoc_40" model="account.account.template">
+            <field name="code">40</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_4"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_400" model="account.account.template">
+            <field name="code">400</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_40"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4000" model="account.account.template">
+            <field name="code">4000</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_400"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores (euros)</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4000_child" model="account.account.template">
+            <field name="code">4000</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4000"/>
+            <field name="type">payable</field>
+            <field name="name">Proveedores (euros)</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4004" model="account.account.template">
+            <field name="code">4004</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_400"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores (moneda extranjera)</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4004_child" model="account.account.template">
+            <field name="code">4004</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4004"/>
+            <field name="type">payable</field>
+            <field name="name">Proveedores (moneda extranjera)</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4009" model="account.account.template">
+            <field name="code">4009</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_400"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores, facturas pendientes de recibir o de formalizar</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4009_child" model="account.account.template">
+            <field name="code">4009</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4009"/>
+            <field name="type">payable</field>
+            <field name="name">Proveedores, facturas pendientes de recibir o de formalizar</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_401" model="account.account.template">
+            <field name="code">401</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_40"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores, efectos comerciales a pagar</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_401_child" model="account.account.template">
+            <field name="code">401</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_401"/>
+            <field name="type">other</field>
+            <field name="name">Proveedores, efectos comerciales a pagar</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_403" model="account.account.template">
+            <field name="code">403</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_40"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores, empresas del grupo</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4030" model="account.account.template">
+            <field name="code">4030</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_403"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores, empresas del grupo (euros)</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4030_child" model="account.account.template">
+            <field name="code">4030</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4030"/>
+            <field name="type">payable</field>
+            <field name="name">Proveedores, empresas del grupo (euros)</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4031" model="account.account.template">
+            <field name="code">4031</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_403"/>
+            <field name="type">view</field>
+            <field name="name">Efectos comerciales a pagar, empresas del grupo</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4031_child" model="account.account.template">
+            <field name="code">4031</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4031"/>
+            <field name="type">payable</field>
+            <field name="name">Efectos comerciales a pagar, empresas del grupo</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4034" model="account.account.template">
+            <field name="code">4034</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_403"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores, empresas del grupo (moneda extranjera)</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4034_child" model="account.account.template">
+            <field name="code">4034</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4034"/>
+            <field name="type">payable</field>
+            <field name="name">Proveedores, empresas del grupo (moneda extranjera)</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4036" model="account.account.template">
+            <field name="code">4036</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_403"/>
+            <field name="type">view</field>
+            <field name="name">Envases y embalajes a devolver a proveedores, empresas del grupo</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4036_child" model="account.account.template">
+            <field name="code">4036</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4036"/>
+            <field name="type">payable</field>
+            <field name="name">Envases y embalajes a devolver a proveedores, empresas del grupo</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4039" model="account.account.template">
+            <field name="code">4039</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_403"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4039_child" model="account.account.template">
+            <field name="code">4039</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4039"/>
+            <field name="type">payable</field>
+            <field name="name">Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_404" model="account.account.template">
+            <field name="code">404</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_40"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores, empresas asociadas</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_404_child" model="account.account.template">
+            <field name="code">404</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_404"/>
+            <field name="type">other</field>
+            <field name="name">Proveedores, empresas asociadas</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_405" model="account.account.template">
+            <field name="code">405</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_40"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores, otras partes vinculadas</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_405_child" model="account.account.template">
+            <field name="code">405</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_405"/>
+            <field name="type">other</field>
+            <field name="name">Proveedores, otras partes vinculadas</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_406" model="account.account.template">
+            <field name="code">406</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_40"/>
+            <field name="type">view</field>
+            <field name="name">Envases y embalajes a devolver a proveedores</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_406_child" model="account.account.template">
+            <field name="code">406</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_406"/>
+            <field name="type">other</field>
+            <field name="name">Envases y embalajes a devolver a proveedores</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_407" model="account.account.template">
+            <field name="code">407</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_40"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos a proveedores</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_407_child" model="account.account.template">
+            <field name="code">407</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_407"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos a proveedores</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_41" model="account.account.template">
+            <field name="code">41</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_4"/>
+            <field name="type">view</field>
+            <field name="name">Benerificiarios y acreedores varios</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_410" model="account.account.template">
+            <field name="code">410</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_41"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores por prestaciones de servicios</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4100" model="account.account.template">
+            <field name="code">4100</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_410"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores por prestaciones de servicios (euros)</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4100_child" model="account.account.template">
+            <field name="code">4100</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4100"/>
+            <field name="type">payable</field>
+            <field name="name">Acreedores por prestaciones de servicios (euros)</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4104" model="account.account.template">
+            <field name="code">4104</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_410"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores por prestaciones de servicios (moneda extranjera)</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4104_child" model="account.account.template">
+            <field name="code">4104</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4104"/>
+            <field name="type">payable</field>
+            <field name="name">Acreedores por prestaciones de servicios (moneda extranjera)</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4109" model="account.account.template">
+            <field name="code">4109</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_410"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_4109_child" model="account.account.template">
+            <field name="code">4109</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4109"/>
+            <field name="type">payable</field>
+            <field name="name">Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_411" model="account.account.template">
+            <field name="code">411</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_41"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores, efectos comerciales a pagar</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_411_child" model="account.account.template">
+            <field name="code">411</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_411"/>
+            <field name="type">other</field>
+            <field name="name">Acreedores, efectos comerciales a pagar</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_412" model="account.account.template">
+            <field name="code">412</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_41"/>
+            <field name="type">view</field>
+            <field name="name">Beneficiarios, acreedores</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_412_child" model="account.account.template">
+            <field name="code">412</field>
+            <field name="reconcile" eval="True"/> 
+            <field name="parent_id" ref="pgc_assoc_412"/>
+            <field name="type">other</field>
+            <field name="name">Beneficiarios, acreedores</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+
+
+
+
+
+        <record id="pgc_assoc_419" model="account.account.template">
+            <field name="code">419</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_41"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores por operaciones en común</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_419_child" model="account.account.template">
+            <field name="code">419</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_419"/>
+            <field name="type">other</field>
+            <field name="name">Acreedores por operaciones en común</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_43" model="account.account.template">
+            <field name="code">43</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_4"/>
+            <field name="type">view</field>
+            <field name="name">Clientes</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_430" model="account.account.template">
+            <field name="code">430</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_43"/>
+            <field name="type">view</field>
+            <field name="name">Clientes</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4300" model="account.account.template">
+            <field name="code">4300</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_430"/>
+            <field name="type">view</field>
+            <field name="name">Clientes (euros)</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4300_child" model="account.account.template">
+            <field name="code">4300</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4300"/>
+            <field name="type">receivable</field>
+            <field name="name">Clientes (euros)</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4304" model="account.account.template">
+            <field name="code">4304</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_430"/>
+            <field name="type">view</field>
+            <field name="name">Clientes (moneda extranjera)</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4304_child" model="account.account.template">
+            <field name="code">4304</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4304"/>
+            <field name="type">receivable</field>
+            <field name="name">Clientes (moneda extranjera)</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4309" model="account.account.template">
+            <field name="code">4309</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_430"/>
+            <field name="type">view</field>
+            <field name="name">Clientes, facturas pendientes de recibir o de formalizar</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4309_child" model="account.account.template">
+            <field name="code">4309</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4309"/>
+            <field name="type">receivable</field>
+            <field name="name">Clientes, facturas pendientes de recibir o de formalizar</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_431" model="account.account.template">
+            <field name="code">431</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_43"/>
+            <field name="type">view</field>
+            <field name="name">Clientes, efectos comerciales a cobrar</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4310" model="account.account.template">
+            <field name="code">4310</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_431"/>
+            <field name="type">view</field>
+            <field name="name">Efectos comerciales en cartera</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4310_child" model="account.account.template">
+            <field name="code">4310</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4310"/>
+            <field name="type">receivable</field>
+            <field name="name">Efectos comerciales en cartera</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4311" model="account.account.template">
+            <field name="code">4311</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_431"/>
+            <field name="type">view</field>
+            <field name="name">Efectos comerciales descontados</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4311_child" model="account.account.template">
+            <field name="code">4311</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4311"/>
+            <field name="type">receivable</field>
+            <field name="name">Efectos comerciales descontados</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4312" model="account.account.template">
+            <field name="code">4312</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_431"/>
+            <field name="type">view</field>
+            <field name="name">Efectos comerciales en gestión de cobro</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4312_child" model="account.account.template">
+            <field name="code">4312</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4312"/>
+            <field name="type">receivable</field>
+            <field name="name">Efectos comerciales en gestión de cobro</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4315" model="account.account.template">
+            <field name="code">4315</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_431"/>
+            <field name="type">view</field>
+            <field name="name">Efectos comerciales impagados</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4315_child" model="account.account.template">
+            <field name="code">4315</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4315"/>
+            <field name="type">receivable</field>
+            <field name="name">Efectos comerciales impagados</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_432" model="account.account.template">
+            <field name="code">432</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_43"/>
+            <field name="type">view</field>
+            <field name="name">Clientes, operaciones de factoring</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_432_child" model="account.account.template">
+            <field name="code">432</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_432"/>
+            <field name="type">other</field>
+            <field name="name">Clientes, operaciones de factoring</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_433" model="account.account.template">
+            <field name="code">433</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_43"/>
+            <field name="type">view</field>
+            <field name="name">Clientes, empresas del grupo</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4330" model="account.account.template">
+            <field name="code">4330</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_433"/>
+            <field name="type">view</field>
+            <field name="name">Clientes empresas del grupo (euros)</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4330_child" model="account.account.template">
+            <field name="code">4330</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4330"/>
+            <field name="type">receivable</field>
+            <field name="name">Clientes empresas del grupo (euros)</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4331" model="account.account.template">
+            <field name="code">4331</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_433"/>
+            <field name="type">view</field>
+            <field name="name">Efectos comerciales a cobrar, empresas del grupo</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4331_child" model="account.account.template">
+            <field name="code">4331</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4331"/>
+            <field name="type">receivable</field>
+            <field name="name">Efectos comerciales a cobrar, empresas del grupo</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4332" model="account.account.template">
+            <field name="code">4332</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_433"/>
+            <field name="type">view</field>
+            <field name="name">Clientes empresas del grupo, operaciones de factoring</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4332_child" model="account.account.template">
+            <field name="code">4332</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4332"/>
+            <field name="type">receivable</field>
+            <field name="name">Clientes empresas del grupo, operaciones de factoring</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4334" model="account.account.template">
+            <field name="code">4334</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_433"/>
+            <field name="type">view</field>
+            <field name="name">Clientes empresas del grupo (moneda extranjera)</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4334_child" model="account.account.template">
+            <field name="code">4334</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4334"/>
+            <field name="type">receivable</field>
+            <field name="name">Clientes empresas del grupo (moneda extranjera)</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4336" model="account.account.template">
+            <field name="code">4336</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_433"/>
+            <field name="type">view</field>
+            <field name="name">Clientes empresas del grupo de dudoso cobro</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4336_child" model="account.account.template">
+            <field name="code">4336</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4336"/>
+            <field name="type">receivable</field>
+            <field name="name">Clientes empresas del grupo de dudoso cobro</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4337" model="account.account.template">
+            <field name="code">4337</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_433"/>
+            <field name="type">view</field>
+            <field name="name">Envases y embalajes a devolver a clientes, empresas del grupo</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4337_child" model="account.account.template">
+            <field name="code">4337</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4337"/>
+            <field name="type">receivable</field>
+            <field name="name">Envases y embalajes a devolver a clientes, empresas del grupo</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4339" model="account.account.template">
+            <field name="code">4339</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_433"/>
+            <field name="type">view</field>
+            <field name="name">Clientes empresas del grupo, facturas pendientes de formalizar</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4339_child" model="account.account.template">
+            <field name="code">4339</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4339"/>
+            <field name="type">receivable</field>
+            <field name="name">Clientes empresas del grupo, facturas pendientes de formalizar</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_434" model="account.account.template">
+            <field name="code">434</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_43"/>
+            <field name="type">view</field>
+            <field name="name">Clientes, empresas asociadas</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_434_child" model="account.account.template">
+            <field name="code">434</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_434"/>
+            <field name="type">other</field>
+            <field name="name">Clientes, empresas asociadas</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_435" model="account.account.template">
+            <field name="code">435</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_43"/>
+            <field name="type">view</field>
+            <field name="name">Clientes, otras partes vinculadas</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_435_child" model="account.account.template">
+            <field name="code">435</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_435"/>
+            <field name="type">other</field>
+            <field name="name">Clientes, otras partes vinculadas</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_436" model="account.account.template">
+            <field name="code">436</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_43"/>
+            <field name="type">view</field>
+            <field name="name">Clientes de dudoso cobro</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_436_child" model="account.account.template">
+            <field name="code">436</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_436"/>
+            <field name="type">other</field>
+            <field name="name">Clientes de dudoso cobro</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_437" model="account.account.template">
+            <field name="code">437</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_43"/>
+            <field name="type">view</field>
+            <field name="name">Envases y embalajes a devolver por clientes</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_437_child" model="account.account.template">
+            <field name="code">437</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_437"/>
+            <field name="type">other</field>
+            <field name="name">Envases y embalajes a devolver por clientes</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_438" model="account.account.template">
+            <field name="code">438</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_43"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos de clientes</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_438_child" model="account.account.template">
+            <field name="code">438</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_438"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos de clientes</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_44" model="account.account.template">
+            <field name="code">44</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_4"/>
+            <field name="type">view</field>
+            <field name="name">Usuarios y deudores varios</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_440" model="account.account.template">
+            <field name="code">440</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_44"/>
+            <field name="type">view</field>
+            <field name="name">Deudores</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4400" model="account.account.template">
+            <field name="code">4400</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_440"/>
+            <field name="type">view</field>
+            <field name="name">Deudores (euros)</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4400_child" model="account.account.template">
+            <field name="code">4400</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_4400"/>
+            <field name="type">receivable</field>
+            <field name="name">Deudores (euros)</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4404" model="account.account.template">
+            <field name="code">4404</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_440"/>
+            <field name="type">view</field>
+            <field name="name">Deudores (moneda extranjera)</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4404_child" model="account.account.template">
+            <field name="code">4404</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_4404"/>
+            <field name="type">receivable</field>
+            <field name="name">Deudores (moneda extranjera)</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4409" model="account.account.template">
+            <field name="code">4409</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_440"/>
+            <field name="type">view</field>
+            <field name="name">Deudores, facturas pendientes de formalizar</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4409_child" model="account.account.template">
+            <field name="code">4409</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_4409"/>
+            <field name="type">receivable</field>
+            <field name="name">Deudores, facturas pendientes de formalizar</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_441" model="account.account.template">
+            <field name="code">441</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_44"/>
+            <field name="type">view</field>
+            <field name="name">Deudores, efectos comerciales a cobrar</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4410" model="account.account.template">
+            <field name="code">4410</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_441"/>
+            <field name="type">view</field>
+            <field name="name">Deudores, efectos comerciales en cartera</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4410_child" model="account.account.template">
+            <field name="code">4410</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_4410"/>
+            <field name="type">receivable</field>
+            <field name="name">Deudores, efectos comerciales en cartera</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4411" model="account.account.template">
+            <field name="code">4411</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_441"/>
+            <field name="type">view</field>
+            <field name="name">Deudores, efectos comerciales descontados</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4411_child" model="account.account.template">
+            <field name="code">4411</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_4411"/>
+            <field name="type">receivable</field>
+            <field name="name">Deudores, efectos comerciales descontados</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4412" model="account.account.template">
+            <field name="code">4412</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_441"/>
+            <field name="type">view</field>
+            <field name="name">Deudores, efectos comerciales en gestión de cobro</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4412_child" model="account.account.template">
+            <field name="code">4412</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_4412"/>
+            <field name="type">receivable</field>
+            <field name="name">Deudores, efectos comerciales en gestión de cobro</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4415" model="account.account.template">
+            <field name="code">4415</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_441"/>
+            <field name="type">view</field>
+            <field name="name">Deudores, efectos comerciales impagados</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4415_child" model="account.account.template">
+            <field name="code">4415</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_4415"/>
+            <field name="type">receivable</field>
+            <field name="name">Deudores, efectos comerciales impagados</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_446" model="account.account.template">
+            <field name="code">446</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_44"/>
+            <field name="type">view</field>
+            <field name="name">Deudores de dudoso cobro</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_446_child" model="account.account.template">
+            <field name="code">446</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_446"/>
+            <field name="type">other</field>
+            <field name="name">Deudores de dudoso cobro</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+
+        <record id="pgc_assoc_447" model="account.account.template">
+            <field name="code">447</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_44"/>
+            <field name="type">view</field>
+            <field name="name">Usuarios, deudores</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_447_child" model="account.account.template">
+            <field name="code">447</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_447"/>
+            <field name="type">other</field>
+            <field name="name">Usuarios, deudores</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_448" model="account.account.template">
+            <field name="code">448</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_44"/>
+            <field name="type">view</field>
+            <field name="name">Patrocinadores, afiliados y otros deudores</field>
+            <field name="user_type" ref="terceros"/>
+        </record>
+        <record id="pgc_assoc_4480" model="account.account.template">
+            <field name="code">4480</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_448"/>
+            <field name="type">view</field>
+            <field name="name">Patrocinadores</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4480_child" model="account.account.template">
+            <field name="code">4480</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4480"/>
+            <field name="type">other</field>
+            <field name="name">Patrocinadores</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+       <record id="pgc_assoc_4482" model="account.account.template">
+            <field name="code">4482</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_448"/>
+            <field name="type">view</field>
+            <field name="name">Afiliados</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4482_child" model="account.account.template">
+            <field name="code">4482</field> 
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4482"/>
+            <field name="type">other</field> 
+            <field name="name">Afiliados</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+
+       <record id="pgc_assoc_4489" model="account.account.template">
+            <field name="code">4489</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_448"/>
+            <field name="type">view</field>
+            <field name="name">Otros deudores</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_4489_child" model="account.account.template">
+            <field name="code">4489</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4489"/>
+            <field name="type">other</field>
+            <field name="name">Otros deudores</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+
+
+        <record id="pgc_assoc_449" model="account.account.template">
+            <field name="code">449</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_44"/>
+            <field name="type">view</field>
+            <field name="name">Deudores por operaciones en común</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_449_child" model="account.account.template">
+            <field name="code">449</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_449"/>
+            <field name="type">other</field>
+            <field name="name">Deudores por operaciones en común</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_46" model="account.account.template">
+            <field name="code">46</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_4"/>
+            <field name="type">view</field>
+            <field name="name">Personal</field>
+            <field name="user_type" ref="terceros"/>
+        </record>
+        <record id="pgc_assoc_460" model="account.account.template">
+            <field name="code">460</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_46"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos de remuneraciones</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_460_child" model="account.account.template">
+            <field name="code">460</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_460"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos de remuneraciones</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+
+        <record id="pgc_assoc_464" model="account.account.template">
+            <field name="code">464</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_46"/>
+            <field name="type">view</field>
+            <field name="name">Entregas para gastos a justificar</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_464_child" model="account.account.template">
+            <field name="code">464</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_464"/>
+            <field name="type">other</field>
+            <field name="name">Entregas para gastos a justificar</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+
+
+        <record id="pgc_assoc_465" model="account.account.template">
+            <field name="code">465</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_46"/>
+            <field name="type">view</field>
+            <field name="name">Remuneraciones pendientes de pago</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_465_child" model="account.account.template">
+            <field name="code">465</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_465"/>
+            <field name="type">other</field>
+            <field name="name">Remuneraciones pendientes de pago</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_47" model="account.account.template">
+            <field name="code">47</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_4"/>
+            <field name="type">view</field>
+            <field name="name">Administraciones públicas</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_470" model="account.account.template">
+            <field name="code">470</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_47"/>
+            <field name="type">view</field>
+            <field name="name">Hacienda Pública, deudora por diversos conceptos</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_4700" model="account.account.template">
+            <field name="code">4700</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_470"/>
+            <field name="type">view</field>
+            <field name="name">Hacienda Pública, deudora por IVA</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_4700_child" model="account.account.template">
+            <field name="code">4700</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4700"/>
+            <field name="type">receivable</field>
+            <field name="name">Hacienda Pública, deudora por IVA</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_4707" model="account.account.template">
+            <field name="code">4707</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_470"/>
+            <field name="type">view</field>
+            <field name="name">Hacienda Pública, deudora por colaboración en la entrega y distribución de subvenciones (art.12 Ley de Subvenciones)</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_4707_child" model="account.account.template">
+            <field name="code">4707</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4707"/>
+            <field name="type">receivable</field>
+            <field name="name">Hacienda Pública, deudora por colaboración en la entrega y distribución de subvenciones (art.12 Ley de Subvenciones)</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+
+        <record id="pgc_assoc_4708" model="account.account.template">
+            <field name="code">4708</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_470"/>
+            <field name="type">view</field>
+            <field name="name">Hacienda Pública, deudora por subvenciones concedidas</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_4708_child" model="account.account.template">
+            <field name="code">4708</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4708"/>
+            <field name="type">receivable</field>
+            <field name="name">Hacienda Pública, deudora por subvenciones concedidas</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_4709" model="account.account.template">
+            <field name="code">4709</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_470"/>
+            <field name="type">view</field>
+            <field name="name">Hacienda Pública, deudora por devolución de impuestos</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_4709_child" model="account.account.template">
+            <field name="code">4709</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4709"/>
+            <field name="type">receivable</field>
+            <field name="name">Hacienda Pública, deudora por devolución de impuestos</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_471" model="account.account.template">
+            <field name="code">471</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_47"/>
+            <field name="type">view</field>
+            <field name="name">Organismos de la Seguridad Social, deudores</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_471_child" model="account.account.template">
+            <field name="code">471</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_471"/>
+            <field name="type">other</field>
+            <field name="name">Organismos de la Seguridad Social, deudores</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_472" model="account.account.template">
+            <field name="code">472</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_47"/>
+            <field name="type">view</field>
+            <field name="name">Hacienda Pública, IVA soportado</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_472000" model="account.account.template">
+            <field name="code">472000</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_472"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. IVA soportado</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_473" model="account.account.template">
+            <field name="code">473</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_47"/>
+            <field name="type">view</field>
+            <field name="name">Hacienda Pública, retenciones y pagos a cuenta</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_474" model="account.account.template">
+            <field name="code">474</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_47"/>
+            <field name="type">view</field>
+            <field name="name">Activos por impuesto diferido</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_4740" model="account.account.template">
+            <field name="code">4740</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_474"/>
+            <field name="type">view</field>
+            <field name="name">Activos por diferencias temporarias deducibles</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_4740_child" model="account.account.template">
+            <field name="code">4740</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_4740"/>
+            <field name="type">other</field>
+            <field name="name">Activos por diferencias temporarias deducibles</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_4742" model="account.account.template">
+            <field name="code">4742</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_474"/>
+            <field name="type">view</field>
+            <field name="name">Derechos por deducciones y bonificaciones pendientes de aplicar</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_4742_child" model="account.account.template">
+            <field name="code">4742</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_4742"/>
+            <field name="type">other</field>
+            <field name="name">Derechos por deducciones y bonificaciones pendientes de aplicar</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_4745" model="account.account.template">
+            <field name="code">4745</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_474"/>
+            <field name="type">view</field>
+            <field name="name">Crédito por pérdidas a compensar del ejercicio</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_4745_child" model="account.account.template">
+            <field name="code">4745</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_4745"/>
+            <field name="type">other</field>
+            <field name="name">Crédito por pérdidas a compensar del ejercicio</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_475" model="account.account.template">
+            <field name="code">475</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_47"/>
+            <field name="type">view</field>
+            <field name="name">Hacienda Pública, acreedora por conceptos fiscales</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_4750" model="account.account.template">
+            <field name="code">4750</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_475"/>
+            <field name="type">view</field>
+            <field name="name">Hacienda Pública, acreedora por IVA</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_475000" model="account.account.template">
+            <field name="code">475000</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4750"/>
+            <field name="type">payable</field>
+            <field name="name">Hacienda Pública, acreedora por IVA</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_4751" model="account.account.template">
+            <field name="code">4751</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_475"/>
+            <field name="type">view</field>
+            <field name="name">Hacienda Pública, acreedora por retenciones practicadas</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_4751_child" model="account.account.template">
+            <field name="code">4751</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4751"/>
+            <field name="type">payable</field>
+            <field name="name">Hacienda Pública, acreedora por retenciones practicadas</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_4752" model="account.account.template">
+            <field name="code">4752</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_475"/>
+            <field name="type">view</field>
+            <field name="name">Hacienda Pública, acreedora por impuesto sobre sociedades</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_4752_child" model="account.account.template">
+            <field name="code">4752</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4752"/>
+            <field name="type">payable</field>
+            <field name="name">Hacienda Pública, acreedora por impuesto sobre sociedades</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+        <record id="pgc_assoc_4757" model="account.account.template">
+            <field name="code">4757</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_475"/>
+            <field name="type">view</field>
+            <field name="name">Hacienda Pública, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvenciones)</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_4757_child" model="account.account.template">
+            <field name="code">4757</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4757"/>
+            <field name="type">payable</field>
+            <field name="name">Hacienda Pública, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvencioens)</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+        <record id="pgc_assoc_4758" model="account.account.template">
+            <field name="code">4758</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_475"/>
+            <field name="type">view</field>
+            <field name="name">Hacienda Pública, acreedora por subvenciones a reintegrar</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_4758_child" model="account.account.template">
+            <field name="code">4758</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4758"/>
+            <field name="type">payable</field>
+            <field name="name">Hacienda Pública, acreedora por subvenciones a reintegrar</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_476" model="account.account.template">
+            <field name="code">476</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_47"/>
+            <field name="type">view</field>
+            <field name="name">Organismos de la Seguridad Social, acreedores</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_476_child" model="account.account.template">
+            <field name="code">476</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_476"/>
+            <field name="type">other</field>
+            <field name="name">Organismos de la Seguridad Social, acreedores</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_477" model="account.account.template">
+            <field name="code">477</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_47"/>
+            <field name="type">view</field>
+            <field name="name">Hacienda Pública, IVA repercutido</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_477000" model="account.account.template">
+            <field name="code">477000</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_477"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. IVA repercutido</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_479" model="account.account.template">
+            <field name="code">479</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_47"/>
+            <field name="type">view</field>
+            <field name="name">Pasivos por diferencias temporarias imponibles</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_479_child" model="account.account.template">
+            <field name="code">479</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_479"/>
+            <field name="type">other</field>
+            <field name="name">Pasivos por diferencias temporarias imponibles</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+        <record id="pgc_assoc_48" model="account.account.template">
+            <field name="code">48</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_4"/>
+            <field name="type">view</field>
+            <field name="name">Ajustes por periodificación</field>
+            <field name="user_type" ref="terceros"/>
+        </record>
+        <record id="pgc_assoc_480" model="account.account.template">
+            <field name="code">480</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_48"/>
+            <field name="type">view</field>
+            <field name="name">Gastos anticipados</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_480_child" model="account.account.template">
+            <field name="code">480</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_480"/>
+            <field name="type">other</field>
+            <field name="name">Gastos anticipados</field>
+            <field name="user_type" ref="terceros_-_rec"/>
+        </record>
+        <record id="pgc_assoc_485" model="account.account.template">
+            <field name="code">485</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_48"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos anticipados</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_485_child" model="account.account.template">
+            <field name="code">485</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_485"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos anticipados</field>
+            <field name="user_type" ref="terceros_-_pay"/>
+        </record>
+        <record id="pgc_assoc_49" model="account.account.template">
+            <field name="code">49</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_4"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor por operaciones de la actividad y provisiones a corto plazo</field>
+            <field name="user_type" ref="terceros"/>
+        </record>
+        <record id="pgc_assoc_490" model="account.account.template">
+            <field name="code">490</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_49"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos por operaciones de la actividad</field>
+            <field name="user_type" ref="terceros"/>
+        </record>
+        <record id="pgc_assoc_490_child" model="account.account.template">
+            <field name="code">490</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_490"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de créditos por operaciones de la actividad</field>
+            <field name="user_type" ref="terceros"/>
+        </record>
+        <record id="pgc_assoc_493" model="account.account.template">
+            <field name="code">493</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_49"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos por operaciones comerciales con partes vinculadas</field>
+            <field name="user_type" ref="terceros"/>
+        </record>
+        <record id="pgc_assoc_4933" model="account.account.template">
+            <field name="code">4933</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_493"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas del grupo</field>
+            <field name="user_type" ref="terceros"/>
+        </record>
+        <record id="pgc_assoc_4933_child" model="account.account.template">
+            <field name="code">4933</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4933"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas del grupo</field>
+            <field name="user_type" ref="terceros"/>
+        </record>
+        <record id="pgc_assoc_4934" model="account.account.template">
+            <field name="code">4934</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_493"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas asociadas</field>
+            <field name="user_type" ref="terceros"/>
+        </record>
+        <record id="pgc_assoc_4934_child" model="account.account.template">
+            <field name="code">4934</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4934"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas asociadas</field>
+            <field name="user_type" ref="terceros"/>
+        </record>
+        <record id="pgc_assoc_4935" model="account.account.template">
+            <field name="code">4935</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_493"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas</field>
+            <field name="user_type" ref="terceros"/>
+        </record>
+        <record id="pgc_assoc_4935_child" model="account.account.template">
+            <field name="code">4935</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4935"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas</field>
+            <field name="user_type" ref="terceros"/>
+        </record>
+        <record id="pgc_assoc_499" model="account.account.template">
+            <field name="code">499</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_49"/>
+            <field name="type">view</field>
+            <field name="name">Provisiones por operaciones comerciales</field>
+            <field name="user_type" ref="terceros"/>
+        </record>
+        <record id="pgc_assoc_4994" model="account.account.template">
+            <field name="code">4994</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_499"/>
+            <field name="type">view</field>
+            <field name="name">Provisión por contratos onerosos</field>
+            <field name="user_type" ref="terceros"/>
+        </record>
+        <record id="pgc_assoc_4994_child" model="account.account.template">
+            <field name="code">4994</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4994"/>
+            <field name="type">other</field>
+            <field name="name">Provisión por contratos onerosos</field>
+            <field name="user_type" ref="terceros"/>
+        </record>
+        <record id="pgc_assoc_4999" model="account.account.template">
+            <field name="code">4999</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_499"/>
+            <field name="type">view</field>
+            <field name="name">Provisión para otras operaciones comerciales</field>
+            <field name="user_type" ref="terceros"/>
+        </record>
+        <record id="pgc_assoc_4999_child" model="account.account.template">
+            <field name="code">4999</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4999"/>
+            <field name="type">other</field>
+            <field name="name">Provisión para otras operaciones comerciales</field>
+            <field name="user_type" ref="terceros"/>
+        </record>
+        <record id="pgc_assoc_5" model="account.account.template">
+            <field name="code">5</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_0"/>
+            <field name="type">view</field>
+            <field name="name">Cuentas financieras</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_50" model="account.account.template">
+            <field name="code">50</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5"/>
+            <field name="type">view</field>
+            <field name="name">Empréstitos, deudas con características especiales y otras emisiones análogas a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_500" model="account.account.template">
+            <field name="code">500</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_50"/>
+            <field name="type">view</field>
+            <field name="name">Obligaciones y bonos a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_500_child" model="account.account.template">
+            <field name="code">500</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_500"/>
+            <field name="type">other</field>
+            <field name="name">Obligaciones y bonos a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_502" model="account.account.template">
+            <field name="code">502</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_50"/>
+            <field name="type">view</field>
+            <field name="name">Acciones o participaciones a corto plazo consideradas como pasivos financieros</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_502_child" model="account.account.template">
+            <field name="code">502</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_502"/>
+            <field name="type">other</field>
+            <field name="name">Acciones o participaciones a corto plazo consideradas como pasivos financieros</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_505" model="account.account.template">
+            <field name="code">505</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_50"/>
+            <field name="type">view</field>
+            <field name="name">Deudas representadas en otros valores negociables a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_505_child" model="account.account.template">
+            <field name="code">505</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_505"/>
+            <field name="type">other</field>
+            <field name="name">Deudas representadas en otros valores negociables a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_506" model="account.account.template">
+            <field name="code">506</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_50"/>
+            <field name="type">view</field>
+            <field name="name">Intereses a corto plazo de empréstitos y otras emisiones análogas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_506_child" model="account.account.template">
+            <field name="code">506</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_506"/>
+            <field name="type">other</field>
+            <field name="name">Intereses a corto plazo de empréstitos y otras emisiones análogas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_507" model="account.account.template">
+            <field name="code">507</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_50"/>
+            <field name="type">view</field>
+            <field name="name">Dividendos de acciones o participaciones consideradas como pasivos financieros</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_507_child" model="account.account.template">
+            <field name="code">507</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_507"/>
+            <field name="type">other</field>
+            <field name="name">Dividendos de acciones o participaciones consideradas como pasivos financieros</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_509" model="account.account.template">
+            <field name="code">509</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_50"/>
+            <field name="type">view</field>
+            <field name="name">Valores negociables amortizados</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5090" model="account.account.template">
+            <field name="code">5090</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_509"/>
+            <field name="type">view</field>
+            <field name="name">Obligaciones y bonos amortizados</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5090_child" model="account.account.template">
+            <field name="code">5090</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_5090"/>
+            <field name="type">other</field>
+            <field name="name">Obligaciones y bonos amortizados</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5095" model="account.account.template">
+            <field name="code">5095</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_509"/>
+            <field name="type">view</field>
+            <field name="name">Otros valores negociables amortizados</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5095_child" model="account.account.template">
+            <field name="code">5095</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_5095"/>
+            <field name="type">other</field>
+            <field name="name">Otros valores negociables amortizados</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_51" model="account.account.template">
+            <field name="code">51</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5"/>
+            <field name="type">view</field>
+            <field name="name">Deudas a corto plazo con partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_510" model="account.account.template">
+            <field name="code">510</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_51"/>
+            <field name="type">view</field>
+            <field name="name">Deudas a corto plazo con entidades de crédito vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5103" model="account.account.template">
+            <field name="code">5103</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_510"/>
+            <field name="type">view</field>
+            <field name="name">Deudas a corto plazo con entidades de crédito, empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5103_child" model="account.account.template">
+            <field name="code">5103</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5103"/>
+            <field name="type">other</field>
+            <field name="name">Deudas a corto plazo con entidades de crédito, empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5104" model="account.account.template">
+            <field name="code">5104</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_510"/>
+            <field name="type">view</field>
+            <field name="name">Deudas a corto plazo con entidades de crédito, empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5104_child" model="account.account.template">
+            <field name="code">5104</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5104"/>
+            <field name="type">other</field>
+            <field name="name">Deudas a corto plazo con entidades de crédito, empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5105" model="account.account.template">
+            <field name="code">5105</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_510"/>
+            <field name="type">view</field>
+            <field name="name">Deudas a corto plazo con otras entidades de crédito vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5105_child" model="account.account.template">
+            <field name="code">5105</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5105"/>
+            <field name="type">other</field>
+            <field name="name">Deudas a corto plazo con otras entidades de crédito vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_511" model="account.account.template">
+            <field name="code">511</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_51"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores de inmovilizado a corto plazo, partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5113" model="account.account.template">
+            <field name="code">5113</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_511"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores de inmovilizado a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5113_child" model="account.account.template">
+            <field name="code">5113</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5113"/>
+            <field name="type">other</field>
+            <field name="name">Proveedores de inmovilizado a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5114" model="account.account.template">
+            <field name="code">5114</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_511"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores de inmovilizado a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5114_child" model="account.account.template">
+            <field name="code">5114</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5114"/>
+            <field name="type">other</field>
+            <field name="name">Proveedores de inmovilizado a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5115" model="account.account.template">
+            <field name="code">5115</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_511"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores de inmovilizado a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5115_child" model="account.account.template">
+            <field name="code">5115</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5115"/>
+            <field name="type">other</field>
+            <field name="name">Proveedores de inmovilizado a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_512" model="account.account.template">
+            <field name="code">512</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_51"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores por arrendamiento financiero a corto plazo, partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5123" model="account.account.template">
+            <field name="code">5123</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_512"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5123_child" model="account.account.template">
+            <field name="code">5123</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5123"/>
+            <field name="type">other</field>
+            <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5124" model="account.account.template">
+            <field name="code">5124</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_512"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5124_child" model="account.account.template">
+            <field name="code">5124</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5124"/>
+            <field name="type">other</field>
+            <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5125" model="account.account.template">
+            <field name="code">5125</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_512"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5125_child" model="account.account.template">
+            <field name="code">5125</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5125"/>
+            <field name="type">other</field>
+            <field name="name">Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_513" model="account.account.template">
+            <field name="code">513</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_51"/>
+            <field name="type">view</field>
+            <field name="name">Otras deudas a corto plazo con partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5133" model="account.account.template">
+            <field name="code">5133</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_513"/>
+            <field name="type">view</field>
+            <field name="name">Otras deudas a corto plazo con empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5133_child" model="account.account.template">
+            <field name="code">5133</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5133"/>
+            <field name="type">other</field>
+            <field name="name">Otras deudas a corto plazo con empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5134" model="account.account.template">
+            <field name="code">5134</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_513"/>
+            <field name="type">view</field>
+            <field name="name">Otras deudas a corto plazo con empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5134_child" model="account.account.template">
+            <field name="code">5134</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5134"/>
+            <field name="type">other</field>
+            <field name="name">Otras deudas a corto plazo con empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5135" model="account.account.template">
+            <field name="code">5135</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_513"/>
+            <field name="type">view</field>
+            <field name="name">Otras deudas a corto plazo con otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5135_child" model="account.account.template">
+            <field name="code">5135</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5135"/>
+            <field name="type">other</field>
+            <field name="name">Otras deudas a corto plazo con otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_514" model="account.account.template">
+            <field name="code">514</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_51"/>
+            <field name="type">view</field>
+            <field name="name">Intereses a corto plazo de deudas con partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5143" model="account.account.template">
+            <field name="code">5143</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_514"/>
+            <field name="type">view</field>
+            <field name="name">Intereses a corto plazo de deudas con empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5143_child" model="account.account.template">
+            <field name="code">5143</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5143"/>
+            <field name="type">other</field>
+            <field name="name">Intereses a corto plazo de deudas con empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5144" model="account.account.template">
+            <field name="code">5144</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_514"/>
+            <field name="type">view</field>
+            <field name="name">Intereses a corto plazo de deudas con empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5144_child" model="account.account.template">
+            <field name="code">5144</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5144"/>
+            <field name="type">other</field>
+            <field name="name">Intereses a corto plazo de deudas con empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5145" model="account.account.template">
+            <field name="code">5145</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_514"/>
+            <field name="type">view</field>
+            <field name="name">Intereses a corto plazo de deudas con otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5145_child" model="account.account.template">
+            <field name="code">5145</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5145"/>
+            <field name="type">other</field>
+            <field name="name">Intereses a corto plazo de deudas con otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_52" model="account.account.template">
+            <field name="code">52</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5"/>
+            <field name="type">view</field>
+            <field name="name">Deudas a corto plazo por préstamos recibidos y otros conceptos</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_520" model="account.account.template">
+            <field name="code">520</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_52"/>
+            <field name="type">view</field>
+            <field name="name">Deudas a corto plazo con entidades de crédito</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5200" model="account.account.template">
+            <field name="code">5200</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_520"/>
+            <field name="type">view</field>
+            <field name="name">Préstamos a corto plazo de entidades de crédito</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5200_child" model="account.account.template">
+            <field name="code">5200</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_5200"/>
+            <field name="type">other</field>
+            <field name="name">Préstamos a corto plazo de entidades de crédito</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5201" model="account.account.template">
+            <field name="code">5201</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_520"/>
+            <field name="type">view</field>
+            <field name="name">Deudas a corto plazo por crédito dispuesto</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5201_child" model="account.account.template">
+            <field name="code">5201</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_5201"/>
+            <field name="type">other</field>
+            <field name="name">Deudas a corto plazo por crédito dispuesto</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5208" model="account.account.template">
+            <field name="code">5208</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_520"/>
+            <field name="type">view</field>
+            <field name="name">Deudas por efectos descontados</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5208_child" model="account.account.template">
+            <field name="code">5208</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_5208"/>
+            <field name="type">other</field>
+            <field name="name">Deudas por efectos descontados</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5209" model="account.account.template">
+            <field name="code">5209</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_520"/>
+            <field name="type">view</field>
+            <field name="name">Deudas por operaciones de “factoring”</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5209_child" model="account.account.template">
+            <field name="code">5209</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_5209"/>
+            <field name="type">other</field>
+            <field name="name">Deudas por operaciones de “factoring”</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_521" model="account.account.template">
+            <field name="code">521</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_52"/>
+            <field name="type">view</field>
+            <field name="name">Deudas a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_521_child" model="account.account.template">
+            <field name="code">521</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_521"/>
+            <field name="type">other</field>
+            <field name="name">Deudas a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_522" model="account.account.template">
+            <field name="code">522</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_52"/>
+            <field name="type">view</field>
+            <field name="name">Deudas a corto plazo transformables en subvenciones, donaciones y legados</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_522_child" model="account.account.template">
+            <field name="code">522</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_522"/>
+            <field name="type">other</field>
+            <field name="name">Deudas a corto plazo transformables en subvenciones, donaciones y legados</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_523" model="account.account.template">
+            <field name="code">523</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_52"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores de inmovilizado a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_523_child" model="account.account.template">
+            <field name="code">523</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_523"/>
+            <field name="type">other</field>
+            <field name="name">Proveedores de inmovilizado a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_524" model="account.account.template">
+            <field name="code">524</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_52"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores por arrendamiento financiero a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_524_child" model="account.account.template">
+            <field name="code">524</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_524"/>
+            <field name="type">other</field>
+            <field name="name">Acreedores por arrendamiento financiero a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_525" model="account.account.template">
+            <field name="code">525</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_52"/>
+            <field name="type">view</field>
+            <field name="name">Efectos a pagar a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_525_child" model="account.account.template">
+            <field name="code">525</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_525"/>
+            <field name="type">other</field>
+            <field name="name">Efectos a pagar a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_526" model="account.account.template">
+            <field name="code">526</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_52"/>
+            <field name="type">view</field>
+            <field name="name">Dividendo activo a pagar</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_526_child" model="account.account.template">
+            <field name="code">526</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_526"/>
+            <field name="type">other</field>
+            <field name="name">Dividendo activo a pagar</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_527" model="account.account.template">
+            <field name="code">527</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_52"/>
+            <field name="type">view</field>
+            <field name="name">Intereses a corto plazo de deudas con entidades de crédito</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_527_child" model="account.account.template">
+            <field name="code">527</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_527"/>
+            <field name="type">other</field>
+            <field name="name">Intereses a corto plazo de deudas con entidades de crédito</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_528" model="account.account.template">
+            <field name="code">528</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_52"/>
+            <field name="type">view</field>
+            <field name="name">Intereses a corto plazo de deudas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_528_child" model="account.account.template">
+            <field name="code">528</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_528"/>
+            <field name="type">other</field>
+            <field name="name">Intereses a corto plazo de deudas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_529" model="account.account.template">
+            <field name="code">529</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_52"/>
+            <field name="type">view</field>
+            <field name="name">Provisiones a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5290" model="account.account.template">
+            <field name="code">5290</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_529"/>
+            <field name="type">view</field>
+            <field name="name">Provisión a corto plazo por retribuciones al personal</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5290_child" model="account.account.template">
+            <field name="code">5290</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_5290"/>
+            <field name="type">other</field>
+            <field name="name">Provisión a corto plazo por retribuciones al personal</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5291" model="account.account.template">
+            <field name="code">5291</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_529"/>
+            <field name="type">view</field>
+            <field name="name">Provisión a corto plazo para impuestos</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5291_child" model="account.account.template">
+            <field name="code">5291</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_5291"/>
+            <field name="type">other</field>
+            <field name="name">Provisión a corto plazo para impuestos</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5292" model="account.account.template">
+            <field name="code">5292</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_529"/>
+            <field name="type">view</field>
+            <field name="name">Provisión a corto plazo para otras responsabilidades</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5292_child" model="account.account.template">
+            <field name="code">5292</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_5292"/>
+            <field name="type">other</field>
+            <field name="name">Provisión a corto plazo para otras responsabilidades</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5293" model="account.account.template">
+            <field name="code">5293</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_529"/>
+            <field name="type">view</field>
+            <field name="name">Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5293_child" model="account.account.template">
+            <field name="code">5293</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_5293"/>
+            <field name="type">other</field>
+            <field name="name">Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5295" model="account.account.template">
+            <field name="code">5295</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_529"/>
+            <field name="type">view</field>
+            <field name="name">Provisión a corto plazo para actuaciones medioambientales</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5295_child" model="account.account.template">
+            <field name="code">5295</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_5295"/>
+            <field name="type">other</field>
+            <field name="name">Provisión a corto plazo para actuaciones medioambientales</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_53" model="account.account.template">
+            <field name="code">53</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5"/>
+            <field name="type">view</field>
+            <field name="name">Inversiones financieras a corto plazo en partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_530" model="account.account.template">
+            <field name="code">530</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_53"/>
+            <field name="type">view</field>
+            <field name="name">Participaciones a corto plazo en partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5303" model="account.account.template">
+            <field name="code">5303</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_530"/>
+            <field name="type">view</field>
+            <field name="name">Participaciones a corto plazo en empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5303_child" model="account.account.template">
+            <field name="code">5303</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5303"/>
+            <field name="type">other</field>
+            <field name="name">Participaciones a corto plazo en empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5304" model="account.account.template">
+            <field name="code">5304</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_530"/>
+            <field name="type">view</field>
+            <field name="name">Participaciones a corto plazo en empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5304_child" model="account.account.template">
+            <field name="code">5304</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5304"/>
+            <field name="type">other</field>
+            <field name="name">Participaciones a corto plazo en empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5305" model="account.account.template">
+            <field name="code">5305</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_530"/>
+            <field name="type">view</field>
+            <field name="name">Participaciones a corto plazo en otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5305_child" model="account.account.template">
+            <field name="code">5305</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5305"/>
+            <field name="type">other</field>
+            <field name="name">Participaciones a corto plazo en otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_531" model="account.account.template">
+            <field name="code">531</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_53"/>
+            <field name="type">view</field>
+            <field name="name">Valores representativos de deuda a corto plazo de partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5313" model="account.account.template">
+            <field name="code">5313</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_531"/>
+            <field name="type">view</field>
+            <field name="name">Valores representativos de deuda a corto plazo de empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5313_child" model="account.account.template">
+            <field name="code">5313</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5313"/>
+            <field name="type">other</field>
+            <field name="name">Valores representativos de deuda a corto plazo de empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5314" model="account.account.template">
+            <field name="code">5314</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_531"/>
+            <field name="type">view</field>
+            <field name="name">Valores representativos de deuda a corto plazo de empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5314_child" model="account.account.template">
+            <field name="code">5314</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5314"/>
+            <field name="type">other</field>
+            <field name="name">Valores representativos de deuda a corto plazo de empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5315" model="account.account.template">
+            <field name="code">5315</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_531"/>
+            <field name="type">view</field>
+            <field name="name">Valores representativos de deuda a corto plazo de otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5315_child" model="account.account.template">
+            <field name="code">5315</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5315"/>
+            <field name="type">other</field>
+            <field name="name">Valores representativos de deuda a corto plazo de otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_532" model="account.account.template">
+            <field name="code">532</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_53"/>
+            <field name="type">view</field>
+            <field name="name">Créditos a corto plazo a partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5323" model="account.account.template">
+            <field name="code">5323</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_532"/>
+            <field name="type">view</field>
+            <field name="name">Créditos a corto plazo a empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5323_child" model="account.account.template">
+            <field name="code">5323</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5323"/>
+            <field name="type">other</field>
+            <field name="name">Créditos a corto plazo a empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5324" model="account.account.template">
+            <field name="code">5324</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_532"/>
+            <field name="type">view</field>
+            <field name="name">Créditos a corto plazo a empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5324_child" model="account.account.template">
+            <field name="code">5324</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5324"/>
+            <field name="type">other</field>
+            <field name="name">Créditos a corto plazo a empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5325" model="account.account.template">
+            <field name="code">5325</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_532"/>
+            <field name="type">view</field>
+            <field name="name">Créditos a corto plazo a otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5325_child" model="account.account.template">
+            <field name="code">5325</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5325"/>
+            <field name="type">other</field>
+            <field name="name">Créditos a corto plazo a otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_533" model="account.account.template">
+            <field name="code">533</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_53"/>
+            <field name="type">view</field>
+            <field name="name">Intereses a corto plazo de valores representativos de deuda de partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5333" model="account.account.template">
+            <field name="code">5333</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_533"/>
+            <field name="type">view</field>
+            <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5333_child" model="account.account.template">
+            <field name="code">5333</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5333"/>
+            <field name="type">other</field>
+            <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5334" model="account.account.template">
+            <field name="code">5334</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_533"/>
+            <field name="type">view</field>
+            <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5334_child" model="account.account.template">
+            <field name="code">5334</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5334"/>
+            <field name="type">other</field>
+            <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5335" model="account.account.template">
+            <field name="code">5335</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_533"/>
+            <field name="type">view</field>
+            <field name="name">Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5335_child" model="account.account.template">
+            <field name="code">5335</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5335"/>
+            <field name="type">other</field>
+            <field name="name">Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_534" model="account.account.template">
+            <field name="code">534</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_53"/>
+            <field name="type">view</field>
+            <field name="name">Intereses a corto plazo de créditos a partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5343" model="account.account.template">
+            <field name="code">5343</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_534"/>
+            <field name="type">view</field>
+            <field name="name">Intereses a corto plazo de créditos a empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5343_child" model="account.account.template">
+            <field name="code">5343</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5343"/>
+            <field name="type">other</field>
+            <field name="name">Intereses a corto plazo de créditos a empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5344" model="account.account.template">
+            <field name="code">5344</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_534"/>
+            <field name="type">view</field>
+            <field name="name">Intereses a corto plazo de créditos a empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5344_child" model="account.account.template">
+            <field name="code">5344</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5344"/>
+            <field name="type">other</field>
+            <field name="name">Intereses a corto plazo de créditos a empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5345" model="account.account.template">
+            <field name="code">5345</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_534"/>
+            <field name="type">view</field>
+            <field name="name">Intereses a corto plazo de créditos a otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5345_child" model="account.account.template">
+            <field name="code">5345</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5345"/>
+            <field name="type">other</field>
+            <field name="name">Intereses a corto plazo de créditos a otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_535" model="account.account.template">
+            <field name="code">535</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_53"/>
+            <field name="type">view</field>
+            <field name="name">Dividendo a cobrar de inversiones financieras en partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5353" model="account.account.template">
+            <field name="code">5353</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_535"/>
+            <field name="type">view</field>
+            <field name="name">Dividendo a cobrar de inversiones financieras en empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5353_child" model="account.account.template">
+            <field name="code">5353</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5353"/>
+            <field name="type">other</field>
+            <field name="name">Dividendo a cobrar de inversiones financieras en empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5354" model="account.account.template">
+            <field name="code">5354</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_535"/>
+            <field name="type">view</field>
+            <field name="name">Dividendo a cobrar de inversiones financieras en empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5354_child" model="account.account.template">
+            <field name="code">5354</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5354"/>
+            <field name="type">other</field>
+            <field name="name">Dividendo a cobrar de inversiones financieras en empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5355" model="account.account.template">
+            <field name="code">5355</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_535"/>
+            <field name="type">view</field>
+            <field name="name">Dividendo a cobrar de inversiones financieras en otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5355_child" model="account.account.template">
+            <field name="code">5355</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5355"/>
+            <field name="type">other</field>
+            <field name="name">Dividendo a cobrar de inversiones financieras en otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_539" model="account.account.template">
+            <field name="code">539</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_53"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5393" model="account.account.template">
+            <field name="code">5393</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_539"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5393_child" model="account.account.template">
+            <field name="code">5393</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5393"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5394" model="account.account.template">
+            <field name="code">5394</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_539"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5394_child" model="account.account.template">
+            <field name="code">5394</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5394"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
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+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_539"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5395_child" model="account.account.template">
+            <field name="code">5395</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5395"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_54" model="account.account.template">
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+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5"/>
+            <field name="type">view</field>
+            <field name="name">Otras inversiones financieras a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
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+            <field name="code">540</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_54"/>
+            <field name="type">view</field>
+            <field name="name">Inversiones financieras a corto plazo en instrumentos de patrimonio</field>
+            <field name="user_type" ref="financieras"/>
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+            <field name="code">540</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_540"/>
+            <field name="type">other</field>
+            <field name="name">Inversiones financieras a corto plazo en instrumentos de patrimonio</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_541" model="account.account.template">
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+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_54"/>
+            <field name="type">view</field>
+            <field name="name">Valores representativos de deuda a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
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+            <field name="code">541</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_541"/>
+            <field name="type">other</field>
+            <field name="name">Valores representativos de deuda a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
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+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_54"/>
+            <field name="type">view</field>
+            <field name="name">Créditos a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_542_child" model="account.account.template">
+            <field name="code">542</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_542"/>
+            <field name="type">other</field>
+            <field name="name">Créditos a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_543" model="account.account.template">
+            <field name="code">543</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_54"/>
+            <field name="type">view</field>
+            <field name="name">Créditos a corto plazo por enajenación de inmovilizado</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
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+            <field name="code">543</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_543"/>
+            <field name="type">other</field>
+            <field name="name">Créditos a corto plazo por enajenación de inmovilizado</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_544" model="account.account.template">
+            <field name="code">544</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_54"/>
+            <field name="type">view</field>
+            <field name="name">Créditos a corto plazo al personal</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
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+            <field name="code">544</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_544"/>
+            <field name="type">other</field>
+            <field name="name">Créditos a corto plazo al personal</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_545" model="account.account.template">
+            <field name="code">545</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_54"/>
+            <field name="type">view</field>
+            <field name="name">Dividendo a cobrar</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
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+            <field name="code">545</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_545"/>
+            <field name="type">other</field>
+            <field name="name">Dividendo a cobrar</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_546" model="account.account.template">
+            <field name="code">546</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_54"/>
+            <field name="type">view</field>
+            <field name="name">Intereses a corto plazo de valores representativos de deudas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
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+            <field name="code">546</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_546"/>
+            <field name="type">other</field>
+            <field name="name">Intereses a corto plazo de valores representativos de deudas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_547" model="account.account.template">
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+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_54"/>
+            <field name="type">view</field>
+            <field name="name">Intereses a corto plazo de créditos</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
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+            <field name="code">547</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_547"/>
+            <field name="type">other</field>
+            <field name="name">Intereses a corto plazo de créditos</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
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+            <field name="code">548</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_54"/>
+            <field name="type">view</field>
+            <field name="name">Imposiciones a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
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+            <field name="code">548</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_548"/>
+            <field name="type">other</field>
+            <field name="name">Imposiciones a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_549" model="account.account.template">
+            <field name="code">549</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_54"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_549_child" model="account.account.template">
+            <field name="code">549</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_549"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_55" model="account.account.template">
+            <field name="code">55</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5"/>
+            <field name="type">view</field>
+            <field name="name">Otras cuentas no bancarias</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_550" model="account.account.template">
+            <field name="code">550</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_55"/>
+            <field name="type">view</field>
+            <field name="name">Titular de la explotación</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_550_child" model="account.account.template">
+            <field name="code">550</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_550"/>
+            <field name="type">other</field>
+            <field name="name">Titular de la explotación</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_551" model="account.account.template">
+            <field name="code">551</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_55"/>
+            <field name="type">view</field>
+            <field name="name">Cuenta corriente con patronos y otros</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_551_child" model="account.account.template">
+            <field name="code">551</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_551"/>
+            <field name="type">other</field>
+            <field name="name">Cuenta corriente con patronos y otros</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_552" model="account.account.template">
+            <field name="code">552</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_55"/>
+            <field name="type">view</field>
+            <field name="name">Cuenta corriente con otras personas y entidades vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5523" model="account.account.template">
+            <field name="code">5523</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_552"/>
+            <field name="type">view</field>
+            <field name="name">Cuenta corriente con empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5523_child" model="account.account.template">
+            <field name="code">5523</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5523"/>
+            <field name="type">other</field>
+            <field name="name">Cuenta corriente con empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5524" model="account.account.template">
+            <field name="code">5524</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_552"/>
+            <field name="type">view</field>
+            <field name="name">Cuenta corriente con empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5524_child" model="account.account.template">
+            <field name="code">5524</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5524"/>
+            <field name="type">other</field>
+            <field name="name">Cuenta corriente con empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5525" model="account.account.template">
+            <field name="code">5525</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_552"/>
+            <field name="type">view</field>
+            <field name="name">Cuenta corriente con otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5525_child" model="account.account.template">
+            <field name="code">5525</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5525"/>
+            <field name="type">other</field>
+            <field name="name">Cuenta corriente con otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_554" model="account.account.template">
+            <field name="code">554</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_55"/>
+            <field name="type">view</field>
+            <field name="name">Cuenta corriente con uniones temporales de empresas y comunidades de bienes</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_554_child" model="account.account.template">
+            <field name="code">554</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_554"/>
+            <field name="type">other</field>
+            <field name="name">Cuenta corriente con uniones temporales de empresas y comunidades de bienes</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_555" model="account.account.template">
+            <field name="code">555</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_55"/>
+            <field name="type">view</field>
+            <field name="name">Partidas pendientes de aplicación</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_555_child" model="account.account.template">
+            <field name="code">555</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_555"/>
+            <field name="type">other</field>
+            <field name="name">Partidas pendientes de aplicación</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_556" model="account.account.template">
+            <field name="code">556</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_55"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos exigidos sobre participaciones en el patrimonio neto</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5563" model="account.account.template">
+            <field name="code">5563</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_556"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos exigidos sobre participaciones, empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5563_child" model="account.account.template">
+            <field name="code">5563</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5563"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos exigidos sobre participaciones, empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5564" model="account.account.template">
+            <field name="code">5564</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_556"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos exigidos sobre participaciones, empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5564_child" model="account.account.template">
+            <field name="code">5564</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5564"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos exigidos sobre participaciones, empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5565" model="account.account.template">
+            <field name="code">5565</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_556"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos exigidos sobre participaciones, otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5565_child" model="account.account.template">
+            <field name="code">5565</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5565"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos exigidos sobre participaciones, otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5566" model="account.account.template">
+            <field name="code">5566</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_556"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos exigidos sobre participaciones de otras empresas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5566_child" model="account.account.template">
+            <field name="code">5566</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5566"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos exigidos sobre participaciones de otras empresas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_557" model="account.account.template">
+            <field name="code">557</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_55"/>
+            <field name="type">view</field>
+            <field name="name">Dividendo activo a cuenta</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_557_child" model="account.account.template">
+            <field name="code">557</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_557"/>
+            <field name="type">other</field>
+            <field name="name">Dividendo activo a cuenta</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_558" model="account.account.template">
+            <field name="code">558</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_55"/>
+            <field name="type">view</field>
+            <field name="name">Fundadores y asociados por desembolsos exigidos</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5580" model="account.account.template">
+            <field name="code">5580</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_558"/>
+            <field name="type">view</field>
+            <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones ordinarias</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5580_child" model="account.account.template">
+            <field name="code">5580</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5580"/>
+            <field name="type">other</field>
+            <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones ordinarias</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5585" model="account.account.template">
+            <field name="code">5585</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_558"/>
+            <field name="type">view</field>
+            <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5585_child" model="account.account.template">
+            <field name="code">5585</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5585"/>
+            <field name="type">other</field>
+            <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_559" model="account.account.template">
+            <field name="code">559</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_55"/>
+            <field name="type">view</field>
+            <field name="name">Derivados financieros a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5590" model="account.account.template">
+            <field name="code">5590</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_559"/>
+            <field name="type">view</field>
+            <field name="name">Activos por derivados financieros a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5590_child" model="account.account.template">
+            <field name="code">5590</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5590"/>
+            <field name="type">other</field>
+            <field name="name">Activos por derivados financieros a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5595" model="account.account.template">
+            <field name="code">5595</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_559"/>
+            <field name="type">view</field>
+            <field name="name">Pasivos por derivados financieros a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5595_child" model="account.account.template">
+            <field name="code">5595</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5595"/>
+            <field name="type">other</field>
+            <field name="name">Pasivos por derivados financieros a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_56" model="account.account.template">
+            <field name="code">56</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5"/>
+            <field name="type">view</field>
+            <field name="name">Fianzas y depósitos recibidos y constituidos a corto plazo y ajustes por periodificación</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_560" model="account.account.template">
+            <field name="code">560</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_56"/>
+            <field name="type">view</field>
+            <field name="name">Fianzas recibidas a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_560_child" model="account.account.template">
+            <field name="code">560</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_560"/>
+            <field name="type">other</field>
+            <field name="name">Fianzas recibidas a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_561" model="account.account.template">
+            <field name="code">561</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_56"/>
+            <field name="type">view</field>
+            <field name="name">Depósitos recibidos a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_561_child" model="account.account.template">
+            <field name="code">561</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_561"/>
+            <field name="type">other</field>
+            <field name="name">Depósitos recibidos a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_565" model="account.account.template">
+            <field name="code">565</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_56"/>
+            <field name="type">view</field>
+            <field name="name">Fianzas constituidas a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_565_child" model="account.account.template">
+            <field name="code">565</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_565"/>
+            <field name="type">other</field>
+            <field name="name">Fianzas constituidas a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_566" model="account.account.template">
+            <field name="code">566</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_56"/>
+            <field name="type">view</field>
+            <field name="name">Depósitos constituidos a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_566_child" model="account.account.template">
+            <field name="code">566</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_566"/>
+            <field name="type">other</field>
+            <field name="name">Depósitos constituidos a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_567" model="account.account.template">
+            <field name="code">567</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_56"/>
+            <field name="type">view</field>
+            <field name="name">Intereses pagados por anticipado</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_567_child" model="account.account.template">
+            <field name="code">567</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_567"/>
+            <field name="type">other</field>
+            <field name="name">Intereses pagados por anticipado</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_568" model="account.account.template">
+            <field name="code">568</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_56"/>
+            <field name="type">view</field>
+            <field name="name">Intereses cobrados por anticipado</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_568_child" model="account.account.template">
+            <field name="code">568</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_568"/>
+            <field name="type">other</field>
+            <field name="name">Intereses cobrados por anticipado</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_57" model="account.account.template">
+            <field name="code">57</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5"/>
+            <field name="type">view</field>
+            <field name="name">Tesorería</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_570" model="account.account.template">
+            <field name="code">570</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_57"/>
+            <field name="type">view</field>
+            <field name="name">Caja, euros</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_570_child" model="account.account.template">
+            <field name="code">570</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_570"/>
+            <field name="type">liquidity</field>
+            <field name="name">Caja, euros</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_571" model="account.account.template">
+            <field name="code">571</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_57"/>
+            <field name="type">view</field>
+            <field name="name">Caja, moneda extranjera</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_571_child" model="account.account.template">
+            <field name="code">571</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_571"/>
+            <field name="type">liquidity</field>
+            <field name="name">Caja, moneda extranjera</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_572" model="account.account.template">
+            <field name="code">572</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_57"/>
+            <field name="type">view</field>
+            <field name="name">Bancos e instituciones de crédito c/c vista, euros</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_572_child" model="account.account.template">
+            <field name="code">572</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_572"/>
+            <field name="type">liquidity</field>
+            <field name="name">Bancos e instituciones de crédito c/c vista, euros</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_573" model="account.account.template">
+            <field name="code">573</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_57"/>
+            <field name="type">view</field>
+            <field name="name">Bancos e instituciones de crédito c/c vista, moneda extranjera</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_573_child" model="account.account.template">
+            <field name="code">573</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_573"/>
+            <field name="type">liquidity</field>
+            <field name="name">Bancos e instituciones de crédito c/c vista, moneda extranjera</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_574" model="account.account.template">
+            <field name="code">574</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_57"/>
+            <field name="type">view</field>
+            <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, euros</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_574_child" model="account.account.template">
+            <field name="code">574</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_574"/>
+            <field name="type">liquidity</field>
+            <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, euros</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_575" model="account.account.template">
+            <field name="code">575</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_57"/>
+            <field name="type">view</field>
+            <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_575_child" model="account.account.template">
+            <field name="code">575</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_575"/>
+            <field name="type">liquidity</field>
+            <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_576" model="account.account.template">
+            <field name="code">576</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_57"/>
+            <field name="type">view</field>
+            <field name="name">Inversiones a corto plazo de gran liquidez</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_576_child" model="account.account.template">
+            <field name="code">576</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_576"/>
+            <field name="type">liquidity</field>
+            <field name="name">Inversiones a corto plazo de gran liquidez</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_59" model="account.account.template">
+            <field name="code">59</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro del valor de inversiones financieras a corto plazo y de activos no corrientes mantenidos para la venta</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_593" model="account.account.template">
+            <field name="code">593</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_59"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo en partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5933" model="account.account.template">
+            <field name="code">5933</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_593"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo en empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5933_child" model="account.account.template">
+            <field name="code">5933</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5933"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo en empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5934" model="account.account.template">
+            <field name="code">5934</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_593"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo en empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5934_child" model="account.account.template">
+            <field name="code">5934</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5934"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo en empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5935" model="account.account.template">
+            <field name="code">5935</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_593"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo en otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5935_child" model="account.account.template">
+            <field name="code">5935</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5935"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo en otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_594" model="account.account.template">
+            <field name="code">594</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_59"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5943" model="account.account.template">
+            <field name="code">5943</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_594"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5943_child" model="account.account.template">
+            <field name="code">5943</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5943"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5944" model="account.account.template">
+            <field name="code">5944</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_594"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5944_child" model="account.account.template">
+            <field name="code">5944</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5944"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5945" model="account.account.template">
+            <field name="code">5945</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_594"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5945_child" model="account.account.template">
+            <field name="code">5945</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5945"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_595" model="account.account.template">
+            <field name="code">595</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_59"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos a corto plazo a partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5953" model="account.account.template">
+            <field name="code">5953</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_595"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos a corto plazo a empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5953_child" model="account.account.template">
+            <field name="code">5953</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5953"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de créditos a corto plazo a empresas del grupo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5954" model="account.account.template">
+            <field name="code">5954</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_595"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos a corto plazo a empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5954_child" model="account.account.template">
+            <field name="code">5954</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5954"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de créditos a corto plazo a empresas asociadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5955" model="account.account.template">
+            <field name="code">5955</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_595"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos a corto plazo a otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_5955_child" model="account.account.template">
+            <field name="code">5955</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5955"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de créditos a corto plazo a otras partes vinculadas</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_596" model="account.account.template">
+            <field name="code">596</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_59"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_596_child" model="account.account.template">
+            <field name="code">596</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_596"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_597" model="account.account.template">
+            <field name="code">597</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_59"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_597_child" model="account.account.template">
+            <field name="code">597</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_597"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_598" model="account.account.template">
+            <field name="code">598</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_59"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_598_child" model="account.account.template">
+            <field name="code">598</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_598"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de créditos a corto plazo</field>
+            <field name="user_type" ref="financieras"/>
+        </record>
+        <record id="pgc_assoc_6" model="account.account.template">
+            <field name="code">6</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_0"/>
+            <field name="type">view</field>
+            <field name="name">Compras y Gastos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_60" model="account.account.template">
+            <field name="code">60</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6"/>
+            <field name="type">view</field>
+            <field name="name">Compras</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_600" model="account.account.template">
+            <field name="code">600</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_60"/>
+            <field name="type">view</field>
+            <field name="name">Compras de bienes destinados a la actividad</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_600_child" model="account.account.template">
+            <field name="code">600</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_600"/>
+            <field name="type">other</field>
+            <field name="name">Compras de bienes destinados a la actividad</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_601" model="account.account.template">
+            <field name="code">601</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_60"/>
+            <field name="type">view</field>
+            <field name="name">Compras de materias primas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_601_child" model="account.account.template">
+            <field name="code">601</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_601"/>
+            <field name="type">other</field>
+            <field name="name">Compras de materias primas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_602" model="account.account.template">
+            <field name="code">602</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_60"/>
+            <field name="type">view</field>
+            <field name="name">Compras de otros aprovisionamientos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_602_child" model="account.account.template">
+            <field name="code">602</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_602"/>
+            <field name="type">other</field>
+            <field name="name">Compras de otros aprovisionamientos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_606" model="account.account.template">
+            <field name="code">606</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_60"/>
+            <field name="type">view</field>
+            <field name="name">Descuentos sobre compras por pronto pago</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6060" model="account.account.template">
+            <field name="code">6060</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_606"/>
+            <field name="type">view</field>
+            <field name="name">Descuentos sobre compras por pronto pago de bienes destinados a la actividad</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6060_child" model="account.account.template">
+            <field name="code">6060</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6060"/>
+            <field name="type">other</field>
+            <field name="name">Descuentos sobre compras por pronto pago de bienes destinados a la actividad</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6061" model="account.account.template">
+            <field name="code">6061</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_606"/>
+            <field name="type">view</field>
+            <field name="name">Descuentos sobre compras por pronto pago de materias primas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6061_child" model="account.account.template">
+            <field name="code">6061</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6061"/>
+            <field name="type">other</field>
+            <field name="name">Descuentos sobre compras por pronto pago de materias primas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6062" model="account.account.template">
+            <field name="code">6062</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_606"/>
+            <field name="type">view</field>
+            <field name="name">Descuentos sobre compras por pronto pago de otros aprovisionamientos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6062_child" model="account.account.template">
+            <field name="code">6062</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6062"/>
+            <field name="type">other</field>
+            <field name="name">Descuentos sobre compras por pronto pago de otros aprovisionamientos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_607" model="account.account.template">
+            <field name="code">607</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_60"/>
+            <field name="type">view</field>
+            <field name="name">Trabajos realizados por otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_607_child" model="account.account.template">
+            <field name="code">607</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_607"/>
+            <field name="type">other</field>
+            <field name="name">Trabajos realizados por otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_608" model="account.account.template">
+            <field name="code">608</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_60"/>
+            <field name="type">view</field>
+            <field name="name">Devoluciones de compras y operaciones similares</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6080" model="account.account.template">
+            <field name="code">6080</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_608"/>
+            <field name="type">view</field>
+            <field name="name">Devoluciones de compras de bienes destinados a la actividad</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6080_child" model="account.account.template">
+            <field name="code">6080</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6080"/>
+            <field name="type">other</field>
+            <field name="name">Devoluciones de compras de bienes destinados a la actividad</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6081" model="account.account.template">
+            <field name="code">6081</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_608"/>
+            <field name="type">view</field>
+            <field name="name">Devoluciones de compras de materias primas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6081_child" model="account.account.template">
+            <field name="code">6081</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6081"/>
+            <field name="type">other</field>
+            <field name="name">Devoluciones de compras de materias primas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6082" model="account.account.template">
+            <field name="code">6082</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_608"/>
+            <field name="type">view</field>
+            <field name="name">Devoluciones de compras de otros aprovisionamientos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6082_child" model="account.account.template">
+            <field name="code">6082</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6082"/>
+            <field name="type">other</field>
+            <field name="name">Devoluciones de compras de otros aprovisionamientos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_609" model="account.account.template">
+            <field name="code">609</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_60"/>
+            <field name="type">view</field>
+            <field name="name">“Rappels” por compras</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6090" model="account.account.template">
+            <field name="code">6090</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_609"/>
+            <field name="type">view</field>
+            <field name="name">"Rappels" por compras de bienes destinados a la actividad</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6090_child" model="account.account.template">
+            <field name="code">6090</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6090"/>
+            <field name="type">other</field>
+            <field name="name">"Rappels" por compras de bienes destinados a la actividad</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6091" model="account.account.template">
+            <field name="code">6091</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_609"/>
+            <field name="type">view</field>
+            <field name="name">"Rappels" por compras de materias primas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6091_child" model="account.account.template">
+            <field name="code">6091</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6091"/>
+            <field name="type">other</field>
+            <field name="name">"Rappels" por compras de materias primas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6092" model="account.account.template">
+            <field name="code">6092</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_609"/>
+            <field name="type">view</field>
+            <field name="name">"Rappels" por compras de otros aprovisionamientos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6092_child" model="account.account.template">
+            <field name="code">6092</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6092"/>
+            <field name="type">other</field>
+            <field name="name">"Rappels" por compras de otros aprovisionamientos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_61" model="account.account.template">
+            <field name="code">61</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6"/>
+            <field name="type">view</field>
+            <field name="name">Variación de existencias</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_610" model="account.account.template">
+            <field name="code">610</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_61"/>
+            <field name="type">view</field>
+            <field name="name">Variación de existencias de bienes destinados a la actividad</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_610_child" model="account.account.template">
+            <field name="code">610</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_610"/>
+            <field name="type">other</field>
+            <field name="name">Variación de existencias de mercaderías</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_611" model="account.account.template">
+            <field name="code">611</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_61"/>
+            <field name="type">view</field>
+            <field name="name">Variación de existencias de materias primas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_611_child" model="account.account.template">
+            <field name="code">611</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_611"/>
+            <field name="type">other</field>
+            <field name="name">Variación de existencias de materias primas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_612" model="account.account.template">
+            <field name="code">612</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_61"/>
+            <field name="type">view</field>
+            <field name="name">Variación de existencias de otros aprovisionamientos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_612_child" model="account.account.template">
+            <field name="code">612</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_612"/>
+            <field name="type">other</field>
+            <field name="name">Variación de existencias de otros aprovisionamientos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_62" model="account.account.template">
+            <field name="code">62</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6"/>
+            <field name="type">view</field>
+            <field name="name">Servicios Exteriores</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_620" model="account.account.template">
+            <field name="code">620</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_62"/>
+            <field name="type">view</field>
+            <field name="name">Gastos en investigación y desarrollo del ejercicio</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_620_child" model="account.account.template">
+            <field name="code">620</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_620"/>
+            <field name="type">other</field>
+            <field name="name">Gastos en investigación y desarrollo del ejercicio</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_621" model="account.account.template">
+            <field name="code">621</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_62"/>
+            <field name="type">view</field>
+            <field name="name">Arrendamientos y cánones</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_621_child" model="account.account.template">
+            <field name="code">621</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_621"/>
+            <field name="type">other</field>
+            <field name="name">Arrendamientos y cánones</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_622" model="account.account.template">
+            <field name="code">622</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_62"/>
+            <field name="type">view</field>
+            <field name="name">Reparaciones y conservación</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_622_child" model="account.account.template">
+            <field name="code">622</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_622"/>
+            <field name="type">other</field>
+            <field name="name">Reparaciones y conservación</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_623" model="account.account.template">
+            <field name="code">623</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_62"/>
+            <field name="type">view</field>
+            <field name="name">Servicios de profesionales independientes</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_623_child" model="account.account.template">
+            <field name="code">623</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_623"/>
+            <field name="type">other</field>
+            <field name="name">Servicios de profesionales independientes</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_624" model="account.account.template">
+            <field name="code">624</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_62"/>
+            <field name="type">view</field>
+            <field name="name">Transportes</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_624_child" model="account.account.template">
+            <field name="code">624</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_624"/>
+            <field name="type">other</field>
+            <field name="name">Transportes</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_625" model="account.account.template">
+            <field name="code">625</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_62"/>
+            <field name="type">view</field>
+            <field name="name">Primas de seguros</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_625_child" model="account.account.template">
+            <field name="code">625</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_625"/>
+            <field name="type">other</field>
+            <field name="name">Primas de seguros</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_626" model="account.account.template">
+            <field name="code">626</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_62"/>
+            <field name="type">view</field>
+            <field name="name">Servicios bancarios y similares</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_626_child" model="account.account.template">
+            <field name="code">626</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_626"/>
+            <field name="type">other</field>
+            <field name="name">Servicios bancarios y similares</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_627" model="account.account.template">
+            <field name="code">627</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_62"/>
+            <field name="type">view</field>
+            <field name="name">Publicidad, propaganda y relaciones públicas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_627_child" model="account.account.template">
+            <field name="code">627</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_627"/>
+            <field name="type">other</field>
+            <field name="name">Publicidad, propaganda y relaciones públicas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_628" model="account.account.template">
+            <field name="code">628</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_62"/>
+            <field name="type">view</field>
+            <field name="name">Suministros</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_628_child" model="account.account.template">
+            <field name="code">628</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_628"/>
+            <field name="type">other</field>
+            <field name="name">Suministros</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_629" model="account.account.template">
+            <field name="code">629</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_62"/>
+            <field name="type">view</field>
+            <field name="name">Otros servicios</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_629_child" model="account.account.template">
+            <field name="code">629</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_629"/>
+            <field name="type">other</field>
+            <field name="name">Otros servicios</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_63" model="account.account.template">
+            <field name="code">63</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6"/>
+            <field name="type">view</field>
+            <field name="name">Tributos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_630" model="account.account.template">
+            <field name="code">630</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_63"/>
+            <field name="type">view</field>
+            <field name="name">Impuesto sobre beneficios</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6300" model="account.account.template">
+            <field name="code">6300</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_630"/>
+            <field name="type">view</field>
+            <field name="name">Impuesto corriente</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6300_child" model="account.account.template">
+            <field name="code">6300</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6300"/>
+            <field name="type">other</field>
+            <field name="name">Impuesto corriente</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6301" model="account.account.template">
+            <field name="code">6301</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_630"/>
+            <field name="type">view</field>
+            <field name="name">Impuesto diferido</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6301_child" model="account.account.template">
+            <field name="code">6301</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6301"/>
+            <field name="type">other</field>
+            <field name="name">Impuesto diferido</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_631" model="account.account.template">
+            <field name="code">631</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_63"/>
+            <field name="type">view</field>
+            <field name="name">Otros tributos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_631_child" model="account.account.template">
+            <field name="code">631</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_631"/>
+            <field name="type">other</field>
+            <field name="name">Otros tributos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_633" model="account.account.template">
+            <field name="code">633</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_63"/>
+            <field name="type">view</field>
+            <field name="name">Ajustes negativos en la imposición sobre beneficios</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_633_child" model="account.account.template">
+            <field name="code">633</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_633"/>
+            <field name="type">other</field>
+            <field name="name">Ajustes negativos en la imposición sobre beneficios</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_634" model="account.account.template">
+            <field name="code">634</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_63"/>
+            <field name="type">view</field>
+            <field name="name">Ajustes negativos en la imposición indirecta</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6341" model="account.account.template">
+            <field name="code">6341</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_634"/>
+            <field name="type">view</field>
+            <field name="name">Ajustes negativos en IVA de activo corriente</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6341_child" model="account.account.template">
+            <field name="code">6341</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6341"/>
+            <field name="type">other</field>
+            <field name="name">Ajustes negativos en IVA de activo corriente</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6342" model="account.account.template">
+            <field name="code">6342</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_634"/>
+            <field name="type">view</field>
+            <field name="name">Ajustes negativos en IVA de inversiones</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6342_child" model="account.account.template">
+            <field name="code">6342</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6342"/>
+            <field name="type">other</field>
+            <field name="name">Ajustes negativos en IVA de inversiones</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_636" model="account.account.template">
+            <field name="code">636</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_63"/>
+            <field name="type">view</field>
+            <field name="name">Devolución de impuestos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_636_child" model="account.account.template">
+            <field name="code">636</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_636"/>
+            <field name="type">other</field>
+            <field name="name">Devolución de impuestos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_638" model="account.account.template">
+            <field name="code">638</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_63"/>
+            <field name="type">view</field>
+            <field name="name">Ajustes positivos en la imposición sobre beneficios</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_638_child" model="account.account.template">
+            <field name="code">638</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_638"/>
+            <field name="type">other</field>
+            <field name="name">Ajustes positivos en la imposición sobre beneficios</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_639" model="account.account.template">
+            <field name="code">639</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_63"/>
+            <field name="type">view</field>
+            <field name="name">Ajustes positivos en la imposición indirecta</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6391" model="account.account.template">
+            <field name="code">6391</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_639"/>
+            <field name="type">view</field>
+            <field name="name">Ajustes positivos en IVA de activo corriente</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6391_child" model="account.account.template">
+            <field name="code">6391</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6391"/>
+            <field name="type">other</field>
+            <field name="name">Ajustes positivos en IVA de activo corriente</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6392" model="account.account.template">
+            <field name="code">6392</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_639"/>
+            <field name="type">view</field>
+            <field name="name">Ajustes positivos en IVA de inversiones</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6392_child" model="account.account.template">
+            <field name="code">6392</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6392"/>
+            <field name="type">other</field>
+            <field name="name">Ajustes positivos en IVA de inversiones</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_64" model="account.account.template">
+            <field name="code">64</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6"/>
+            <field name="type">view</field>
+            <field name="name">Gastos de personal</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_640" model="account.account.template">
+            <field name="code">640</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_64"/>
+            <field name="type">view</field>
+            <field name="name">Sueldos y salarios</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_640_child" model="account.account.template">
+            <field name="code">640</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_640"/>
+            <field name="type">other</field>
+            <field name="name">Sueldos y salarios</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_641" model="account.account.template">
+            <field name="code">641</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_64"/>
+            <field name="type">view</field>
+            <field name="name">Indemnizaciones</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_641_child" model="account.account.template">
+            <field name="code">641</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_641"/>
+            <field name="type">other</field>
+            <field name="name">Indemnizaciones</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_642" model="account.account.template">
+            <field name="code">642</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_64"/>
+            <field name="type">view</field>
+            <field name="name">Seguridad Social a cargo de la empresa</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_642_child" model="account.account.template">
+            <field name="code">642</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_642"/>
+            <field name="type">other</field>
+            <field name="name">Seguridad Social a cargo de la empresa</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_649" model="account.account.template">
+            <field name="code">649</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_64"/>
+            <field name="type">view</field>
+            <field name="name">Otros gastos sociales</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_649_child" model="account.account.template">
+            <field name="code">649</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_649"/>
+            <field name="type">other</field>
+            <field name="name">Otros gastos sociales</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_65" model="account.account.template">
+            <field name="code">65</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas monetarias de la entidad y otros gastos de gestión</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_650" model="account.account.template">
+            <field name="code">650</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas monetarias</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+
+        <record id="pgc_assoc_6501" model="account.account.template">
+            <field name="code">6501</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_650"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas monetarias individuales</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6501_child" model="account.account.template">
+            <field name="code">6501</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6501"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas monetarias individuales</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+
+        <record id="pgc_assoc_6502" model="account.account.template">
+            <field name="code">6502</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_650"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas monetarias a entidades</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6502_child" model="account.account.template">
+            <field name="code">6502</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6502"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas monetarias a entidades</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+
+        <record id="pgc_assoc_6503" model="account.account.template">
+            <field name="code">6503</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_650"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas monetarias realizadas a través de otras entidades o centros</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6503_child" model="account.account.template">
+            <field name="code">6503</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6503"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas monetarias realizadas a través de otras entidades o centros</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+
+        <record id="pgc_assoc_6504" model="account.account.template">
+            <field name="code">6504</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_650"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas monetarias de cooperación internacional</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6504_child" model="account.account.template">
+            <field name="code">6504</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6504"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas monetarias de cooperación internacional</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+
+
+
+
+        <record id="pgc_assoc_651" model="account.account.template">
+            <field name="code">651</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas no monetarias</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6510" model="account.account.template">
+            <field name="code">6510</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_651"/>
+            <field name="type">view</field>
+            <field name="name">Beneficio transferido (gestor)</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6510_child" model="account.account.template">
+            <field name="code">6510</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6510"/>
+            <field name="type">other</field>
+            <field name="name">Beneficio transferido (gestor)</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6511" model="account.account.template">
+            <field name="code">6511</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_651"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas no monetarias individuales</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6511_child" model="account.account.template">
+            <field name="code">6511</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6511"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas no monetarias individuales</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6512" model="account.account.template">
+            <field name="code">6512</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_651"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas no monetarias a entidades</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6512_child" model="account.account.template">
+            <field name="code">6512</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6512"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas no monetarias a entidades</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+
+        <record id="pgc_assoc_6513" model="account.account.template">
+            <field name="code">6513</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_651"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas no monetarias realizadas a través de otras entidades o centros</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6513_child" model="account.account.template">
+            <field name="code">6513</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6513"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas no monetarias realizadas a través de otras entidades o centros</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+
+        <record id="pgc_assoc_6514" model="account.account.template">
+            <field name="code">6514</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_651"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas no monetarias de cooperación internacional</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6514_child" model="account.account.template">
+            <field name="code">6514</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6514"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas no monetarias de cooperación internacional</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+
+        <record id="pgc_assoc_653" model="account.account.template">
+            <field name="code">653</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Compensación de gastos por prestaciones de colaboración</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_653_child" model="account.account.template">
+            <field name="code">653</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_653"/>
+            <field name="type">other</field>
+            <field name="name">Compensación de gastos por prestaciones de colaboración</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+
+        <record id="pgc_assoc_654" model="account.account.template">
+            <field name="code">654</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Reembolsos de gastos al órgano de gobierno</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_654_child" model="account.account.template">
+            <field name="code">654</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_654"/>
+            <field name="type">other</field>
+            <field name="name">Reembolsos de gastos al órgano de gobierno</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+
+        <record id="pgc_assoc_655" model="account.account.template">
+            <field name="code">655</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas de créditos derivados de la actividad incobrables</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_655_child" model="account.account.template">
+            <field name="code">655</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_655"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas de créditos derivados de la actividad incobrables</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+
+
+        <record id="pgc_assoc_656" model="account.account.template">
+            <field name="code">656</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Resultados de operaciones en común</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6560" model="account.account.template">
+            <field name="code">6560</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_656"/>
+            <field name="type">view</field>
+            <field name="name">Beneficio transferido (gestor)</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6560_child" model="account.account.template">
+            <field name="code">6560</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6560"/>
+            <field name="type">other</field>
+            <field name="name">Beneficio transferido (gestor)</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+
+        <record id="pgc_assoc_6561" model="account.account.template">
+            <field name="code">6561</field>
+            <field name="reconcile" eval="False"/>    
+            <field name="parent_id" ref="pgc_assoc_656"/>
+            <field name="type">view</field>
+            <field name="name">Pérdida soportada (partícipe o asociado no gestor)</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6561_child" model="account.account.template">
+            <field name="code">6561</field>
+            <field name="reconcile" eval="False"/>    
+            <field name="parent_id" ref="pgc_assoc_6561"/>
+            <field name="type">other</field>
+            <field name="name">Pérdida soportada(partícipe o asociado no gestor)</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+
+        <record id="pgc_assoc_658" model="account.account.template">
+            <field name="code">658</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Reintegro de subvenciones, donaciones y legados recibidos, afectados a la actividad propia de la entidad</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_658_child" model="account.account.template">
+            <field name="code">658</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_658"/>
+            <field name="type">other</field>
+            <field name="name">Reintegro de subvenciones, donaciones y legados recibidos, afectos a la actividad propia de la entidad </field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+
+
+        <record id="pgc_assoc_659" model="account.account.template">
+            <field name="code">659</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Otras pérdidas en gestión corriente</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_659_child" model="account.account.template">
+            <field name="code">659</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_659"/>
+            <field name="type">other</field>
+            <field name="name">Otras pérdidas en gestión corriente</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_66" model="account.account.template">
+            <field name="code">66</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6"/>
+            <field name="type">view</field>
+            <field name="name">Gastos financieros</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_660" model="account.account.template">
+            <field name="code">660</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_66"/>
+            <field name="type">view</field>
+            <field name="name">Gastos financieros por actualización de provisiones</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_660_child" model="account.account.template">
+            <field name="code">660</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_660"/>
+            <field name="type">other</field>
+            <field name="name">Gastos financieros por actualización de provisiones</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_661" model="account.account.template">
+            <field name="code">661</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_66"/>
+            <field name="type">view</field>
+            <field name="name">Intereses de obligaciones y bonos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6610" model="account.account.template">
+            <field name="code">6610</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_661"/>
+            <field name="type">view</field>
+            <field name="name">Intereses de obligaciones y bonos, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6610_child" model="account.account.template">
+            <field name="code">6610</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6610"/>
+            <field name="type">other</field>
+            <field name="name">Intereses de obligaciones y bonos, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6611" model="account.account.template">
+            <field name="code">6611</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_661"/>
+            <field name="type">view</field>
+            <field name="name">Intereses de obligaciones y bonos, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6611_child" model="account.account.template">
+            <field name="code">6611</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6611"/>
+            <field name="type">other</field>
+            <field name="name">Intereses de obligaciones y bonos, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6612" model="account.account.template">
+            <field name="code">6612</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_661"/>
+            <field name="type">view</field>
+            <field name="name">Intereses de obligaciones y bonos, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6612_child" model="account.account.template">
+            <field name="code">6612</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6612"/>
+            <field name="type">other</field>
+            <field name="name">Intereses de obligaciones y bonos, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6613" model="account.account.template">
+            <field name="code">6613</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_661"/>
+            <field name="type">view</field>
+            <field name="name">Intereses de obligaciones y bonos, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6613_child" model="account.account.template">
+            <field name="code">6613</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6613"/>
+            <field name="type">other</field>
+            <field name="name">Intereses de obligaciones y bonos, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6615" model="account.account.template">
+            <field name="code">6615</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_661"/>
+            <field name="type">view</field>
+            <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6615_child" model="account.account.template">
+            <field name="code">6615</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6615"/>
+            <field name="type">other</field>
+            <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6616" model="account.account.template">
+            <field name="code">6616</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_661"/>
+            <field name="type">view</field>
+            <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6616_child" model="account.account.template">
+            <field name="code">6616</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6616"/>
+            <field name="type">other</field>
+            <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6617" model="account.account.template">
+            <field name="code">6617</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_661"/>
+            <field name="type">view</field>
+            <field name="name">Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6617_child" model="account.account.template">
+            <field name="code">6617</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6617"/>
+            <field name="type">other</field>
+            <field name="name">Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6618" model="account.account.template">
+            <field name="code">6618</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_661"/>
+            <field name="type">view</field>
+            <field name="name">Intereses de obligaciones y bonos a corto plazo, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6618_child" model="account.account.template">
+            <field name="code">6618</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6618"/>
+            <field name="type">other</field>
+            <field name="name">Intereses de obligaciones y bonos a corto plazo, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_662" model="account.account.template">
+            <field name="code">662</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_66"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de créditos a largo plazo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6620" model="account.account.template">
+            <field name="code">6620</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_662"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6620_child" model="account.account.template">
+            <field name="code">6620</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6620"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6621" model="account.account.template">
+            <field name="code">6621</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_662"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6621_child" model="account.account.template">
+            <field name="code">6621</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6621"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6622" model="account.account.template">
+            <field name="code">6622</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_662"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6622_child" model="account.account.template">
+            <field name="code">6622</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6622"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6623" model="account.account.template">
+            <field name="code">6623</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_662"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de créditos a largo plazo con entidades de crédito</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6623_child" model="account.account.template">
+            <field name="code">6623</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6623"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de créditos a largo plazo con entidades de crédito</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6624" model="account.account.template">
+            <field name="code">6624</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_662"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6624_child" model="account.account.template">
+            <field name="code">6624</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6624"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_663" model="account.account.template">
+            <field name="code">663</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_66"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por valoración de activos y pasivos financieros por su valor razonable</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_663_child" model="account.account.template">
+            <field name="code">663</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_663"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por valoración de activos y pasivos financieros por su valor razonable</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_664" model="account.account.template">
+            <field name="code">664</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_66"/>
+            <field name="type">view</field>
+            <field name="name">Dividendos de acciones o participaciones consideradas como pasivos financieros</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6640" model="account.account.template">
+            <field name="code">6640</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_664"/>
+            <field name="type">view</field>
+            <field name="name">Dividendos de pasivos, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6640_child" model="account.account.template">
+            <field name="code">6640</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6640"/>
+            <field name="type">other</field>
+            <field name="name">Dividendos de pasivos, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6641" model="account.account.template">
+            <field name="code">6641</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_664"/>
+            <field name="type">view</field>
+            <field name="name">Dividendos de pasivos, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6641_child" model="account.account.template">
+            <field name="code">6641</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6641"/>
+            <field name="type">other</field>
+            <field name="name">Dividendos de pasivos, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6642" model="account.account.template">
+            <field name="code">6642</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_664"/>
+            <field name="type">view</field>
+            <field name="name">Dividendos de pasivos, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6642_child" model="account.account.template">
+            <field name="code">6642</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6642"/>
+            <field name="type">other</field>
+            <field name="name">Dividendos de pasivos, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6643" model="account.account.template">
+            <field name="code">6643</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_664"/>
+            <field name="type">view</field>
+            <field name="name">Dividendos de pasivos, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6643_child" model="account.account.template">
+            <field name="code">6643</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6643"/>
+            <field name="type">other</field>
+            <field name="name">Dividendos de pasivos, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_665" model="account.account.template">
+            <field name="code">665</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_66"/>
+            <field name="type">view</field>
+            <field name="name">Intereses por descuento de efectos y operaciones de “factoring”</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6650" model="account.account.template">
+            <field name="code">6650</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_665"/>
+            <field name="type">view</field>
+            <field name="name">Intereses por descuento de efectos en entidades de crédito del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6650_child" model="account.account.template">
+            <field name="code">6650</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6650"/>
+            <field name="type">other</field>
+            <field name="name">Intereses por descuento de efectos en entidades de crédito del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6651" model="account.account.template">
+            <field name="code">6651</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_665"/>
+            <field name="type">view</field>
+            <field name="name">Intereses por descuento de efectos en entidades de crédito asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6651_child" model="account.account.template">
+            <field name="code">6651</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6651"/>
+            <field name="type">other</field>
+            <field name="name">Intereses por descuento de efectos en entidades de crédito asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6652" model="account.account.template">
+            <field name="code">6652</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_665"/>
+            <field name="type">view</field>
+            <field name="name">Intereses por descuento de efectos en entidades de crédito vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6652_child" model="account.account.template">
+            <field name="code">6652</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6652"/>
+            <field name="type">other</field>
+            <field name="name">Intereses por descuento de efectos en entidades de crédito vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6653" model="account.account.template">
+            <field name="code">6653</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_665"/>
+            <field name="type">view</field>
+            <field name="name">Intereses por descuento de efectos en otras entidades de crédito</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6653_child" model="account.account.template">
+            <field name="code">6653</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6653"/>
+            <field name="type">other</field>
+            <field name="name">Intereses por descuento de efectos en otras entidades de crédito</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6654" model="account.account.template">
+            <field name="code">6654</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_665"/>
+            <field name="type">view</field>
+            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6654_child" model="account.account.template">
+            <field name="code">6654</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6654"/>
+            <field name="type">other</field>
+            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6655" model="account.account.template">
+            <field name="code">6655</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_665"/>
+            <field name="type">view</field>
+            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6655_child" model="account.account.template">
+            <field name="code">6655</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6655"/>
+            <field name="type">other</field>
+            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6656" model="account.account.template">
+            <field name="code">6656</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_665"/>
+            <field name="type">view</field>
+            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6656_child" model="account.account.template">
+            <field name="code">6656</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6656"/>
+            <field name="type">other</field>
+            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6657" model="account.account.template">
+            <field name="code">6657</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_665"/>
+            <field name="type">view</field>
+            <field name="name">Intereses por operaciones de "factoring" con otras entidades de crédito</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6657_child" model="account.account.template">
+            <field name="code">6657</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6657"/>
+            <field name="type">other</field>
+            <field name="name">Intereses por operaciones de "factoring" con otras entidades de crédito</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_666" model="account.account.template">
+            <field name="code">666</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_66"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas en participaciones y valores representativos de deuda</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6660" model="account.account.template">
+            <field name="code">6660</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_666"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas en valores representativos de deuda, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6660_child" model="account.account.template">
+            <field name="code">6660</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6660"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas en valores representativos de deuda, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6661" model="account.account.template">
+            <field name="code">6661</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_666"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas en valores representativos de deuda, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6661_child" model="account.account.template">
+            <field name="code">6661</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6661"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas en valores representativos de deuda, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6662" model="account.account.template">
+            <field name="code">6662</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_666"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas en valores representativos de deuda, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6662_child" model="account.account.template">
+            <field name="code">6662</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6662"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas en valores representativos de deuda, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6663" model="account.account.template">
+            <field name="code">6663</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_666"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas en valores representativos de deuda, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6663_child" model="account.account.template">
+            <field name="code">6663</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6663"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas en valores representativos de deuda, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6665" model="account.account.template">
+            <field name="code">6665</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_666"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6665_child" model="account.account.template">
+            <field name="code">6665</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6665"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6666" model="account.account.template">
+            <field name="code">6666</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_666"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6666_child" model="account.account.template">
+            <field name="code">6666</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6666"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6667" model="account.account.template">
+            <field name="code">6667</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_666"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6667_child" model="account.account.template">
+            <field name="code">6667</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6667"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6668" model="account.account.template">
+            <field name="code">6668</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_666"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6668_child" model="account.account.template">
+            <field name="code">6668</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6668"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_667" model="account.account.template">
+            <field name="code">667</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_66"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas de créditos no comerciales</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6670" model="account.account.template">
+            <field name="code">6670</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_667"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas de créditos, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6670_child" model="account.account.template">
+            <field name="code">6670</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6670"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas de créditos, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6671" model="account.account.template">
+            <field name="code">6671</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_667"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas de créditos, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6671_child" model="account.account.template">
+            <field name="code">6671</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6671"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas de créditos, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6672" model="account.account.template">
+            <field name="code">6672</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_667"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas de créditos, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6672_child" model="account.account.template">
+            <field name="code">6672</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6672"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas de créditos, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6673" model="account.account.template">
+            <field name="code">6673</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_667"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas de créditos, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6673_child" model="account.account.template">
+            <field name="code">6673</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6673"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas de créditos, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6675" model="account.account.template">
+            <field name="code">6675</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_667"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas de créditos a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6675_child" model="account.account.template">
+            <field name="code">6675</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6675"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas de créditos a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6676" model="account.account.template">
+            <field name="code">6676</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_667"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas de créditos a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6676_child" model="account.account.template">
+            <field name="code">6676</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6676"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas de créditos a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6677" model="account.account.template">
+            <field name="code">6677</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_667"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas de créditos a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6677_child" model="account.account.template">
+            <field name="code">6677</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6677"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas de créditos a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6678" model="account.account.template">
+            <field name="code">6678</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_667"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas de créditos a corto plazo, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6678_child" model="account.account.template">
+            <field name="code">6678</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6678"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas de créditos a corto plazo, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_668" model="account.account.template">
+            <field name="code">668</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_66"/>
+            <field name="type">view</field>
+            <field name="name">Diferencias negativas de cambio</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_668_child" model="account.account.template">
+            <field name="code">668</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_668"/>
+            <field name="type">other</field>
+            <field name="name">Diferencias negativas de cambio</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_669" model="account.account.template">
+            <field name="code">669</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_66"/>
+            <field name="type">view</field>
+            <field name="name">Otros gastos financieros</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_669_child" model="account.account.template">
+            <field name="code">669</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_669"/>
+            <field name="type">other</field>
+            <field name="name">Otros gastos financieros</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_67" model="account.account.template">
+            <field name="code">67</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas procedentes de activos no corrientes y gastos excepcionales</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_670" model="account.account.template">
+            <field name="code">670</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_67"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas procedentes del inmovilizado intangible</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_670_child" model="account.account.template">
+            <field name="code">670</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_670"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas procedentes del inmovilizado intangible</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_671" model="account.account.template">
+            <field name="code">671</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_67"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas procedentes del inmovilizado material y bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_671_child" model="account.account.template">
+            <field name="code">671</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_671"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas procedentes del inmovilizado material y bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_672" model="account.account.template">
+            <field name="code">672</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_67"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas procedentes de las inversiones inmobiliarias</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_672_child" model="account.account.template">
+            <field name="code">672</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_672"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas procedentes de las inversiones inmobiliarias</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_673" model="account.account.template">
+            <field name="code">673</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_67"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas procedentes de participaciones en partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6733" model="account.account.template">
+            <field name="code">6733</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_673"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas procedentes de participaciones en, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6733_child" model="account.account.template">
+            <field name="code">6733</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6733"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas procedentes de participaciones en, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6734" model="account.account.template">
+            <field name="code">6734</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_673"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas procedentes de participaciones, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6734_child" model="account.account.template">
+            <field name="code">6734</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6734"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas procedentes de participaciones, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6735" model="account.account.template">
+            <field name="code">6735</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_673"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas procedentes de participaciones, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6735_child" model="account.account.template">
+            <field name="code">6735</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6735"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas procedentes de participaciones, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_675" model="account.account.template">
+            <field name="code">675</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_67"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por operaciones con obligaciones propias</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_675_child" model="account.account.template">
+            <field name="code">675</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_675"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por operaciones con obligaciones propias</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_678" model="account.account.template">
+            <field name="code">678</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_67"/>
+            <field name="type">view</field>
+            <field name="name">Gastos excepcionales</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_678_child" model="account.account.template">
+            <field name="code">678</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_678"/>
+            <field name="type">other</field>
+            <field name="name">Gastos excepcionales</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_68" model="account.account.template">
+            <field name="code">68</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6"/>
+            <field name="type">view</field>
+            <field name="name">Dotaciones para amortizaciones</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_680" model="account.account.template">
+            <field name="code">680</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_68"/>
+            <field name="type">view</field>
+            <field name="name">Amortización del inmovilizado intangible</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_680_child" model="account.account.template">
+            <field name="code">680</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_680"/>
+            <field name="type">other</field>
+            <field name="name">Amortización del inmovilizado intangible</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_681" model="account.account.template">
+            <field name="code">681</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_68"/>
+            <field name="type">view</field>
+            <field name="name">Amortización del inmovilizado material</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_681_child" model="account.account.template">
+            <field name="code">681</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_681"/>
+            <field name="type">other</field>
+            <field name="name">Amortización del inmovilizado material</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_682" model="account.account.template">
+            <field name="code">682</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_68"/>
+            <field name="type">view</field>
+            <field name="name">Amortización de las inversiones inmobiliarias</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_682_child" model="account.account.template">
+            <field name="code">682</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_682"/>
+            <field name="type">other</field>
+            <field name="name">Amortización de las inversiones inmobiliarias</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_69" model="account.account.template">
+            <field name="code">69</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro y otras dotaciones</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_690" model="account.account.template">
+            <field name="code">690</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_69"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro del inmovilizado intangible</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_690_child" model="account.account.template">
+            <field name="code">690</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_690"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro del inmovilizado intangible</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_691" model="account.account.template">
+            <field name="code">691</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_69"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro del inmovilizado material y bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_691_child" model="account.account.template">
+            <field name="code">691</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_691"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro del inmovilizado material y bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+
+        <record id="pgc_assoc_6910" model="account.account.template">
+            <field name="code">6910</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_691"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro del inmovilizado material</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <!--
+        <record id="pgc_assoc_6910_child" model="account.account.template">
+            <field name="code">6910</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6910"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro del inmovilizado material</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+-->
+        <record id="pgc_assoc_6911" model="account.account.template">
+            <field name="code">6911</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_691"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6911_child" model="account.account.template">
+            <field name="code">6911</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6911"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+
+
+
+        <record id="pgc_assoc_692" model="account.account.template">
+            <field name="code">692</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_69"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de las inversiones inmobiliarias</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_692_child" model="account.account.template">
+            <field name="code">692</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_692"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de las inversiones inmobiliarias</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_693" model="account.account.template">
+            <field name="code">693</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_69"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de existencias</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6930" model="account.account.template">
+            <field name="code">6930</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_693"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de productos terminados y en curso de fabricación</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6930_child" model="account.account.template">
+            <field name="code">6930</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6930"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de productos terminados y en curso de fabricación</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6931" model="account.account.template">
+            <field name="code">6931</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_693"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de mercaderías</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6931_child" model="account.account.template">
+            <field name="code">6931</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6931"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de mercaderías</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6932" model="account.account.template">
+            <field name="code">6932</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_693"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de materias primas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6932_child" model="account.account.template">
+            <field name="code">6932</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6932"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de materias primas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6933" model="account.account.template">
+            <field name="code">6933</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_693"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de otros aprovisionamientos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6933_child" model="account.account.template">
+            <field name="code">6933</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6933"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de otros aprovisionamientos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_694" model="account.account.template">
+            <field name="code">694</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_69"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de créditos por operaciones de la actividad</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_694_child" model="account.account.template">
+            <field name="code">694</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_694"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de créditos por operaciones de la actividad</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_695" model="account.account.template">
+            <field name="code">695</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_69"/>
+            <field name="type">view</field>
+            <field name="name">Dotación a la provisión por operaciones comerciales</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6954" model="account.account.template">
+            <field name="code">6954</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_695"/>
+            <field name="type">view</field>
+            <field name="name">Dotación a la provisión por contratos onerosos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6954_child" model="account.account.template">
+            <field name="code">6954</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6954"/>
+            <field name="type">other</field>
+            <field name="name">Dotación a la provisión por contratos onerosos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6959" model="account.account.template">
+            <field name="code">6959</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_695"/>
+            <field name="type">view</field>
+            <field name="name">Dotación a la provisión para otras operaciones comerciales</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6959_child" model="account.account.template">
+            <field name="code">6959</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6959"/>
+            <field name="type">other</field>
+            <field name="name">Dotación a la provisión para otras operaciones comerciales</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_696" model="account.account.template">
+            <field name="code">696</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_69"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de participaciones y valores representativos de deuda</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6960" model="account.account.template">
+            <field name="code">6960</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_696"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6960_child" model="account.account.template">
+            <field name="code">6960</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6960"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6961" model="account.account.template">
+            <field name="code">6961</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_696"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6961_child" model="account.account.template">
+            <field name="code">6961</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6961"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6962" model="account.account.template">
+            <field name="code">6962</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_696"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6962_child" model="account.account.template">
+            <field name="code">6962</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6962"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6963" model="account.account.template">
+            <field name="code">6963</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_696"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6963_child" model="account.account.template">
+            <field name="code">6963</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6963"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6965" model="account.account.template">
+            <field name="code">6965</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_696"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6965_child" model="account.account.template">
+            <field name="code">6965</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6965"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6966" model="account.account.template">
+            <field name="code">6966</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_696"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6966_child" model="account.account.template">
+            <field name="code">6966</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6966"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6967" model="account.account.template">
+            <field name="code">6967</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_696"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6967_child" model="account.account.template">
+            <field name="code">6967</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6967"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6968" model="account.account.template">
+            <field name="code">6968</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_696"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6968_child" model="account.account.template">
+            <field name="code">6968</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6968"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_697" model="account.account.template">
+            <field name="code">697</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_69"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de créditos</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6970" model="account.account.template">
+            <field name="code">6970</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_697"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de créditos, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6970_child" model="account.account.template">
+            <field name="code">6970</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6970"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de créditos, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6971" model="account.account.template">
+            <field name="code">6971</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_697"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de créditos, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6971_child" model="account.account.template">
+            <field name="code">6971</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6971"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de créditos, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6972" model="account.account.template">
+            <field name="code">6972</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_697"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de créditos, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6972_child" model="account.account.template">
+            <field name="code">6972</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6972"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de créditos, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6973" model="account.account.template">
+            <field name="code">6973</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_697"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de créditos, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6973_child" model="account.account.template">
+            <field name="code">6973</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6973"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de créditos, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_698" model="account.account.template">
+            <field name="code">698</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_69"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de participaciones y valores representativos de deuda a corto plazo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6980" model="account.account.template">
+            <field name="code">6980</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_698"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6980_child" model="account.account.template">
+            <field name="code">6980</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6980"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6981" model="account.account.template">
+            <field name="code">6981</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_698"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6981_child" model="account.account.template">
+            <field name="code">6981</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6981"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6985" model="account.account.template">
+            <field name="code">6985</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_698"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6985_child" model="account.account.template">
+            <field name="code">6985</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6985"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6986" model="account.account.template">
+            <field name="code">6986</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_698"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6986_child" model="account.account.template">
+            <field name="code">6986</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6986"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6987" model="account.account.template">
+            <field name="code">6987</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_698"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6987_child" model="account.account.template">
+            <field name="code">6987</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6987"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6988" model="account.account.template">
+            <field name="code">6988</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_698"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6988_child" model="account.account.template">
+            <field name="code">6988</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6988"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_699" model="account.account.template">
+            <field name="code">699</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_69"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de créditos a corto plazo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6990" model="account.account.template">
+            <field name="code">6990</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_699"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6990_child" model="account.account.template">
+            <field name="code">6990</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6990"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6991" model="account.account.template">
+            <field name="code">6991</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_699"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6991_child" model="account.account.template">
+            <field name="code">6991</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6991"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6992" model="account.account.template">
+            <field name="code">6992</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_699"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6992_child" model="account.account.template">
+            <field name="code">6992</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6992"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6993" model="account.account.template">
+            <field name="code">6993</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_699"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_6993_child" model="account.account.template">
+            <field name="code">6993</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6993"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras empresas</field>
+            <field name="user_type" ref="gastos"/>
+        </record>
+        <record id="pgc_assoc_7" model="account.account.template">
+            <field name="code">7</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_0"/>
+            <field name="type">view</field>
+            <field name="name">Ventas e ingresos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_70" model="account.account.template">
+            <field name="code">70</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de mercaderías, de producción propia, de servicios, etc.</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_700" model="account.account.template">
+            <field name="code">700</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_70"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de mercaderías</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7000" model="account.account.template">
+            <field name="code">7000</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_700"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de mercaderías en España</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7000_child" model="account.account.template">
+            <field name="code">7000</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7000"/>
+            <field name="type">other</field>
+            <field name="name">Ventas de mercaderías en España</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7001" model="account.account.template">
+            <field name="code">7001</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_700"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de mercaderías Intracomunitarias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7001_child" model="account.account.template">
+            <field name="code">7001</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7001"/>
+            <field name="type">other</field>
+            <field name="name">Ventas de mercaderías Intracomunitarias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7002" model="account.account.template">
+            <field name="code">7002</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_700"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de mercaderías Exportación</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7002_child" model="account.account.template">
+            <field name="code">7002</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7002"/>
+            <field name="type">other</field>
+            <field name="name">Ventas de mercaderías Exportación</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_701" model="account.account.template">
+            <field name="code">701</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_70"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de productos terminados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7010" model="account.account.template">
+            <field name="code">7010</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_701"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de productos terminados en España</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7010_child" model="account.account.template">
+            <field name="code">7010</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7010"/>
+            <field name="type">other</field>
+            <field name="name">Ventas de productos terminados en España</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7011" model="account.account.template">
+            <field name="code">7011</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_701"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de productos terminados Intracomunitarias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7011_child" model="account.account.template">
+            <field name="code">7011</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7011"/>
+            <field name="type">other</field>
+            <field name="name">Ventas de productos terminados Intracomunitarias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7012" model="account.account.template">
+            <field name="code">7012</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_701"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de productos terminados Exportación</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7012_child" model="account.account.template">
+            <field name="code">7012</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7012"/>
+            <field name="type">other</field>
+            <field name="name">Ventas de productos terminados Exportación</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_702" model="account.account.template">
+            <field name="code">702</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_70"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de productos semiterminados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7020" model="account.account.template">
+            <field name="code">7020</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_702"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de productos semiterminados en España</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7020_child" model="account.account.template">
+            <field name="code">7020</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7020"/>
+            <field name="type">other</field>
+            <field name="name">Ventas de productos semiterminados en España</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7021" model="account.account.template">
+            <field name="code">7021</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_702"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de productos semiterminados Intracomunitarias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7021_child" model="account.account.template">
+            <field name="code">7021</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7021"/>
+            <field name="type">other</field>
+            <field name="name">Ventas de productos semiterminados Intracomunitarias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7022" model="account.account.template">
+            <field name="code">7022</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_702"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de productos semiterminados Exportación</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7022_child" model="account.account.template">
+            <field name="code">7022</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7022"/>
+            <field name="type">other</field>
+            <field name="name">Ventas de productos semiterminados Exportación</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_703" model="account.account.template">
+            <field name="code">703</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_70"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de subproductos y residuos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7030" model="account.account.template">
+            <field name="code">7030</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_703"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de subproductos y residuos en España</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7030_child" model="account.account.template">
+            <field name="code">7030</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7030"/>
+            <field name="type">other</field>
+            <field name="name">Ventas de subproductos y residuos en España</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7031" model="account.account.template">
+            <field name="code">7031</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_703"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de subproductos y residuos Intracomunitarias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7031_child" model="account.account.template">
+            <field name="code">7031</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7031"/>
+            <field name="type">other</field>
+            <field name="name">Ventas de subproductos y residuos Intracomunitarias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7032" model="account.account.template">
+            <field name="code">7032</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_703"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de subproductos y residuos Exportación</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7032_child" model="account.account.template">
+            <field name="code">7032</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7032"/>
+            <field name="type">other</field>
+            <field name="name">Ventas de subproductos y residuos Exportación</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_704" model="account.account.template">
+            <field name="code">704</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_70"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de envases y embalajes</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7040" model="account.account.template">
+            <field name="code">7040</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_704"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de envases y embalajes en España</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7040_child" model="account.account.template">
+            <field name="code">7040</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7040"/>
+            <field name="type">other</field>
+            <field name="name">Ventas de envases y embalajes en España</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7041" model="account.account.template">
+            <field name="code">7041</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_704"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de envases y embalajes Intracomunitarias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7041_child" model="account.account.template">
+            <field name="code">7041</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7041"/>
+            <field name="type">other</field>
+            <field name="name">Ventas de envases y embalajes Intracomunitarias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7042" model="account.account.template">
+            <field name="code">7042</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_704"/>
+            <field name="type">view</field>
+            <field name="name">Ventas de envases y embalajes Exportación</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7042_child" model="account.account.template">
+            <field name="code">7042</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7042"/>
+            <field name="type">other</field>
+            <field name="name">Ventas de envases y embalajes Exportación</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_705" model="account.account.template">
+            <field name="code">705</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_70"/>
+            <field name="type">view</field>
+            <field name="name">Prestaciones de servicios</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7050" model="account.account.template">
+            <field name="code">7050</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_705"/>
+            <field name="type">view</field>
+            <field name="name">Prestaciones de servicios en España</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7050_child" model="account.account.template">
+            <field name="code">7050</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7050"/>
+            <field name="type">other</field>
+            <field name="name">Prestaciones de servicios en España</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7051" model="account.account.template">
+            <field name="code">7051</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_705"/>
+            <field name="type">view</field>
+            <field name="name">Prestaciones de servicios Intracomunitarias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7051_child" model="account.account.template">
+            <field name="code">7051</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7051"/>
+            <field name="type">other</field>
+            <field name="name">Prestaciones de servicios Intracomunitarias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7052" model="account.account.template">
+            <field name="code">7052</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_705"/>
+            <field name="type">view</field>
+            <field name="name">Prestaciones de servicios fuera de la UE</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7052_child" model="account.account.template">
+            <field name="code">7052</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7052"/>
+            <field name="type">other</field>
+            <field name="name">Prestaciones de servicios fuera de la UE</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_706" model="account.account.template">
+            <field name="code">706</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_70"/>
+            <field name="type">view</field>
+            <field name="name">Descuentos sobre ventas por pronto pago</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7060" model="account.account.template">
+            <field name="code">7060</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_706"/>
+            <field name="type">view</field>
+            <field name="name">Descuentos sobre ventas por pronto pago de mercaderías</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7060_child" model="account.account.template">
+            <field name="code">7060</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7060"/>
+            <field name="type">other</field>
+            <field name="name">Descuentos sobre ventas por pronto pago de mercaderías</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7061" model="account.account.template">
+            <field name="code">7061</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_706"/>
+            <field name="type">view</field>
+            <field name="name">Descuentos sobre ventas por pronto pago de productos terminados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7061_child" model="account.account.template">
+            <field name="code">7061</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7061"/>
+            <field name="type">other</field>
+            <field name="name">Descuentos sobre ventas por pronto pago de productos terminados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7062" model="account.account.template">
+            <field name="code">7062</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_706"/>
+            <field name="type">view</field>
+            <field name="name">Descuentos sobre ventas por pronto pago de productos semiterminados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7062_child" model="account.account.template">
+            <field name="code">7062</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7062"/>
+            <field name="type">other</field>
+            <field name="name">Descuentos sobre ventas por pronto pago de productos semiterminados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7063" model="account.account.template">
+            <field name="code">7063</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_706"/>
+            <field name="type">view</field>
+            <field name="name">Descuentos sobre ventas por pronto pago de subproductos y residuos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7063_child" model="account.account.template">
+            <field name="code">7063</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7063"/>
+            <field name="type">other</field>
+            <field name="name">Descuentos sobre ventas por pronto pago de subproductos y residuos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_708" model="account.account.template">
+            <field name="code">708</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_70"/>
+            <field name="type">view</field>
+            <field name="name">Devoluciones de ventas y operaciones similares</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7080" model="account.account.template">
+            <field name="code">7080</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_708"/>
+            <field name="type">view</field>
+            <field name="name">Devoluciones de ventas de mercaderías</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7080_child" model="account.account.template">
+            <field name="code">7080</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7080"/>
+            <field name="type">other</field>
+            <field name="name">Devoluciones de ventas de mercaderías</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7081" model="account.account.template">
+            <field name="code">7081</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_708"/>
+            <field name="type">view</field>
+            <field name="name">Devoluciones de ventas de productos terminados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7081_child" model="account.account.template">
+            <field name="code">7081</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7081"/>
+            <field name="type">other</field>
+            <field name="name">Devoluciones de ventas de productos terminados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7082" model="account.account.template">
+            <field name="code">7082</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_708"/>
+            <field name="type">view</field>
+            <field name="name">Devoluciones de ventas de productos semiterminados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7082_child" model="account.account.template">
+            <field name="code">7082</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7082"/>
+            <field name="type">other</field>
+            <field name="name">Devoluciones de ventas de productos semiterminados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7083" model="account.account.template">
+            <field name="code">7083</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_708"/>
+            <field name="type">view</field>
+            <field name="name">Devoluciones de ventas de subproductos y residuos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7083_child" model="account.account.template">
+            <field name="code">7083</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7083"/>
+            <field name="type">other</field>
+            <field name="name">Devoluciones de ventas de subproductos y residuos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7084" model="account.account.template">
+            <field name="code">7084</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_708"/>
+            <field name="type">view</field>
+            <field name="name">Devoluciones de ventas de envases y embalajes</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7084_child" model="account.account.template">
+            <field name="code">7084</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7084"/>
+            <field name="type">other</field>
+            <field name="name">Devoluciones de ventas de envases y embalajes</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_709" model="account.account.template">
+            <field name="code">709</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_70"/>
+            <field name="type">view</field>
+            <field name="name">"Rappels" sobre ventas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7090" model="account.account.template">
+            <field name="code">7090</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_709"/>
+            <field name="type">view</field>
+            <field name="name">"Rappels" sobre ventas de mercaderías</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7090_child" model="account.account.template">
+            <field name="code">7090</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7090"/>
+            <field name="type">other</field>
+            <field name="name">"Rappels" sobre ventas de mercaderías</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7091" model="account.account.template">
+            <field name="code">7091</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_709"/>
+            <field name="type">view</field>
+            <field name="name">"Rappels" sobre ventas de productos terminados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7091_child" model="account.account.template">
+            <field name="code">7091</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7091"/>
+            <field name="type">other</field>
+            <field name="name">"Rappels" sobre ventas de productos terminados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7092" model="account.account.template">
+            <field name="code">7092</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_709"/>
+            <field name="type">view</field>
+            <field name="name">"Rappels" sobre ventas de productos semiterminados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7092_child" model="account.account.template">
+            <field name="code">7092</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7092"/>
+            <field name="type">other</field>
+            <field name="name">"Rappels" sobre ventas de productos semiterminados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7093" model="account.account.template">
+            <field name="code">7093</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_709"/>
+            <field name="type">view</field>
+            <field name="name">"Rappels" sobre ventas de subproductos y residuos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7093_child" model="account.account.template">
+            <field name="code">7093</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7093"/>
+            <field name="type">other</field>
+            <field name="name">"Rappels" sobre ventas de subproductos y residuos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7094" model="account.account.template">
+            <field name="code">7094</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_709"/>
+            <field name="type">view</field>
+            <field name="name">"Rappels" sobre ventas de envases y embalajes</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7094_child" model="account.account.template">
+            <field name="code">7094</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7094"/>
+            <field name="type">other</field>
+            <field name="name">"Rappels" sobre ventas de envases y embalajes</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_71" model="account.account.template">
+            <field name="code">71</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7"/>
+            <field name="type">view</field>
+            <field name="name">Variación de existencias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_710" model="account.account.template">
+            <field name="code">710</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_71"/>
+            <field name="type">view</field>
+            <field name="name">Variación de existencias de productos en curso</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_710_child" model="account.account.template">
+            <field name="code">710</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_710"/>
+            <field name="type">other</field>
+            <field name="name">Variación de existencias de productos en curso</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_711" model="account.account.template">
+            <field name="code">711</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_71"/>
+            <field name="type">view</field>
+            <field name="name">Variación de existencias de productos semiterminados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_711_child" model="account.account.template">
+            <field name="code">711</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_711"/>
+            <field name="type">other</field>
+            <field name="name">Variación de existencias de productos semiterminados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_712" model="account.account.template">
+            <field name="code">712</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_71"/>
+            <field name="type">view</field>
+            <field name="name">Variación de existencias de productos terminados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_712_child" model="account.account.template">
+            <field name="code">712</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_712"/>
+            <field name="type">other</field>
+            <field name="name">Variación de existencias de productos terminados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_713" model="account.account.template">
+            <field name="code">713</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_71"/>
+            <field name="type">view</field>
+            <field name="name">Variación de existencias de subproductos, residuos y materiales recuperados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_713_child" model="account.account.template">
+            <field name="code">713</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_713"/>
+            <field name="type">other</field>
+            <field name="name">Variación de existencias de subproductos, residuos y materiales recuperados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_72" model="account.account.template">
+            <field name="code">72</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos propios de la entidad</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_720" model="account.account.template">
+            <field name="code">720</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_72"/>
+            <field name="type">view</field>
+            <field name="name">Cuotas de asociados y afiliados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_720_child" model="account.account.template">
+            <field name="code">720</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_720"/>
+            <field name="type">other</field>
+            <field name="name">Cuotas de asociados y afiliados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+
+        <record id="pgc_assoc_721" model="account.account.template">
+            <field name="code">721</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_72"/>
+            <field name="type">view</field>
+            <field name="name">Cuotas de usuarios</field>
+            <field name="user_type" ref="ingresos"/> 
+        </record>
+        <record id="pgc_assoc_721_child" model="account.account.template">
+            <field name="code">721</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_721"/>
+            <field name="type">other</field>
+            <field name="name">Cuotas de usuarios</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+
+        <record id="pgc_assoc_722" model="account.account.template">
+            <field name="code">722</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_72"/>
+            <field name="type">view</field>
+            <field name="name">Promociones de captación de recursos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_722_child" model="account.account.template">
+            <field name="code">722</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_722"/>
+            <field name="type">other</field>
+            <field name="name">Promociones de captación de recursos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+
+        <record id="pgc_assoc_723" model="account.account.template">
+            <field name="code">723</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_72"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de patrocinadores y colaboraciones</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7230" model="account.account.template">
+            <field name="code">7230</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_723"/>
+            <field name="type">view</field>
+            <field name="name">Patrocinio</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7230_child" model="account.account.template">
+            <field name="code">7230</field>
+            <field name="reconcile" eval="False"/>    
+            <field name="parent_id" ref="pgc_assoc_7230"/>
+            <field name="type">other</field>
+            <field name="name">Patrocinio</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+
+        <record id="pgc_assoc_7231" model="account.account.template">
+            <field name="code">7231</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_723"/>
+            <field name="type">view</field>
+            <field name="name">Patrocinio publicitario</field>
+            <field name="user_type" ref="ingresos"/> 
+        </record>
+        <record id="pgc_assoc_7231_child" model="account.account.template">
+            <field name="code">7231</field>
+            <field name="reconcile" eval="False"/>     
+            <field name="parent_id" ref="pgc_assoc_7231"/>
+            <field name="type">other</field>
+            <field name="name">Patrocinio publicitario</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+
+
+        <record id="pgc_assoc_7233" model="account.account.template">
+            <field name="code">7233</field>
+            <field name="reconcile" eval="False"/>    
+            <field name="parent_id" ref="pgc_assoc_723"/>
+            <field name="type">view</field>
+            <field name="name">Colaboraciones empresariales</field>
+            <field name="user_type" ref="ingresos"/>  
+        </record>
+        <record id="pgc_assoc_7233_child" model="account.account.template">
+            <field name="code">7233</field>
+            <field name="reconcile" eval="False"/>     
+            <field name="parent_id" ref="pgc_assoc_7233"/>
+            <field name="type">other</field>
+            <field name="name">Colaboraciones empresariales</field>
+            <field name="user_type" ref="ingresos"/>  
+        </record>
+
+
+
+        <record id="pgc_assoc_728" model="account.account.template">
+            <field name="code">728</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_72"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos por reintegro de ayudas y asignaciones</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_728_child" model="account.account.template">
+            <field name="code">728</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_728"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos por reintegro de ayudas y asignaciones</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+
+
+
+        <record id="pgc_assoc_73" model="account.account.template">
+            <field name="code">73</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7"/>
+            <field name="type">view</field>
+            <field name="name">Trabajos realizados para la empresa</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_730" model="account.account.template">
+            <field name="code">730</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_73"/>
+            <field name="type">view</field>
+            <field name="name">Trabajos realizados para el inmovilizado intangible</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_730_child" model="account.account.template">
+            <field name="code">730</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_730"/>
+            <field name="type">other</field>
+            <field name="name">Trabajos realizados para el inmovilizado intangible</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_731" model="account.account.template">
+            <field name="code">731</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_73"/>
+            <field name="type">view</field>
+            <field name="name">Trabajos realizados para el inmovilizado material</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_731_child" model="account.account.template">
+            <field name="code">731</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_731"/>
+            <field name="type">other</field>
+            <field name="name">Trabajos realizados para el inmovilizado material</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_732" model="account.account.template">
+            <field name="code">732</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_73"/>
+            <field name="type">view</field>
+            <field name="name">Trabajos realizados en inversiones inmobiliarias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_732_child" model="account.account.template">
+            <field name="code">732</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_732"/>
+            <field name="type">other</field>
+            <field name="name">Trabajos realizados en inversiones inmobiliarias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_733" model="account.account.template">
+            <field name="code">733</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_73"/>
+            <field name="type">view</field>
+            <field name="name">Trabajos realizados para el inmovilizado material en curso</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_733_child" model="account.account.template">
+            <field name="code">733</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_733"/>
+            <field name="type">other</field>
+            <field name="name">Trabajos realizados para el inmovilizado material en curso</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_74" model="account.account.template">
+            <field name="code">74</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7"/>
+            <field name="type">view</field>
+            <field name="name">Subvenciones, donaciones y legados</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_740" model="account.account.template">
+            <field name="code">740</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_74"/>
+            <field name="type">view</field>
+            <field name="name">Subvenciones, donaciones y legados a la explotación</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_740_child" model="account.account.template">
+            <field name="code">740</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_740"/>
+            <field name="type">other</field>
+            <field name="name">Subvenciones, donaciones y legados a la explotación</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_746" model="account.account.template">
+            <field name="code">746</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_74"/>
+            <field name="type">view</field>
+            <field name="name">Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_746_child" model="account.account.template">
+            <field name="code">746</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_746"/>
+            <field name="type">other</field>
+            <field name="name">Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_747" model="account.account.template">
+            <field name="code">747</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_74"/>
+            <field name="type">view</field>
+            <field name="name">Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_747_child" model="account.account.template">
+            <field name="code">747</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_747"/>
+            <field name="type">other</field>
+            <field name="name">Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_75" model="account.account.template">
+            <field name="code">75</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7"/>
+            <field name="type">view</field>
+            <field name="name">Otros ingresos de gestión</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_751" model="account.account.template">
+            <field name="code">751</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_75"/>
+            <field name="type">view</field>
+            <field name="name">Resultados de operaciones en común</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7510" model="account.account.template">
+            <field name="code">7510</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_751"/>
+            <field name="type">view</field>
+            <field name="name">Pérdida transferido (gestor)</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7510_child" model="account.account.template">
+            <field name="code">7510</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7510"/>
+            <field name="type">other</field>
+            <field name="name">Pérdida transferido (gestor)</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7511" model="account.account.template">
+            <field name="code">7511</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_751"/>
+            <field name="type">view</field>
+            <field name="name">Beneficio atribuido (partícipe o asociado no gestor)</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7511_child" model="account.account.template">
+            <field name="code">7511</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7511"/>
+            <field name="type">other</field>
+            <field name="name">Beneficio atribuido (partícipe o asociado no gestor)</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_752" model="account.account.template">
+            <field name="code">752</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_75"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos por arrendamientos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_752_child" model="account.account.template">
+            <field name="code">752</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_752"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos por arrendamientos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_753" model="account.account.template">
+            <field name="code">753</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_75"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de propiedad industrial cedida en explotación</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_753_child" model="account.account.template">
+            <field name="code">753</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_753"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de propiedad industrial cedida en explotación</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_754" model="account.account.template">
+            <field name="code">754</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_75"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos por comisiones</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_754_child" model="account.account.template">
+            <field name="code">754</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_754"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos por comisiones</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_755" model="account.account.template">
+            <field name="code">755</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_75"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos por servicios al personal</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_755_child" model="account.account.template">
+            <field name="code">755</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_755"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos por servicios al personal</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_759" model="account.account.template">
+            <field name="code">759</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_75"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos por servicios diversos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_759_child" model="account.account.template">
+            <field name="code">759</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_759"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos por servicios diversos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_76" model="account.account.template">
+            <field name="code">76</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos financieros</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_760" model="account.account.template">
+            <field name="code">760</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_76"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de participaciones en instrumentos de patrimonio</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7600" model="account.account.template">
+            <field name="code">7600</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_760"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7600_child" model="account.account.template">
+            <field name="code">7600</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7600"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7601" model="account.account.template">
+            <field name="code">7601</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_760"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7601_child" model="account.account.template">
+            <field name="code">7601</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7601"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7602" model="account.account.template">
+            <field name="code">7602</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_760"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7602_child" model="account.account.template">
+            <field name="code">7602</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7602"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7603" model="account.account.template">
+            <field name="code">7603</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_760"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7603_child" model="account.account.template">
+            <field name="code">7603</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7603"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_761" model="account.account.template">
+            <field name="code">761</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_76"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de valores representativos de deuda</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7610" model="account.account.template">
+            <field name="code">7610</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_761"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de valores representativos de deuda, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7610_child" model="account.account.template">
+            <field name="code">7610</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7610"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de valores representativos de deuda, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7611" model="account.account.template">
+            <field name="code">7611</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_761"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de valores representativos de deuda, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7611_child" model="account.account.template">
+            <field name="code">7611</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7611"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de valores representativos de deuda, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7612" model="account.account.template">
+            <field name="code">7612</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_761"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de valores representativos de deuda, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7612_child" model="account.account.template">
+            <field name="code">7612</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7612"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de valores representativos de deuda, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7613" model="account.account.template">
+            <field name="code">7613</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_761"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de valores representativos de deuda, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7613_child" model="account.account.template">
+            <field name="code">7613</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7613"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de valores representativos de deuda, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_762" model="account.account.template">
+            <field name="code">762</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_76"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de créditos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7620" model="account.account.template">
+            <field name="code">7620</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_762"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de créditos a largo plazo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_76200" model="account.account.template">
+            <field name="code">76200</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7620"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_76200_child" model="account.account.template">
+            <field name="code">76200</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_76200"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_76201" model="account.account.template">
+            <field name="code">76201</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7620"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_76201_child" model="account.account.template">
+            <field name="code">76201</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_76201"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_76202" model="account.account.template">
+            <field name="code">76202</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7620"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_76202_child" model="account.account.template">
+            <field name="code">76202</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_76202"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_76203" model="account.account.template">
+            <field name="code">76203</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7620"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_76203_child" model="account.account.template">
+            <field name="code">76203</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_76203"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7621" model="account.account.template">
+            <field name="code">7621</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_762"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de créditos a corto plazo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_76210" model="account.account.template">
+            <field name="code">76210</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7621"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de créditos a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_76210_child" model="account.account.template">
+            <field name="code">76210</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_76210"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de créditos a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_76211" model="account.account.template">
+            <field name="code">76211</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7621"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de créditos a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_76211_child" model="account.account.template">
+            <field name="code">76211</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_76211"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de créditos a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_76212" model="account.account.template">
+            <field name="code">76212</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7621"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de créditos a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_76212_child" model="account.account.template">
+            <field name="code">76212</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_76212"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de créditos a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_76213" model="account.account.template">
+            <field name="code">76213</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7621"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de créditos a corto plazo, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_76213_child" model="account.account.template">
+            <field name="code">76213</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_76213"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de créditos a corto plazo, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_763" model="account.account.template">
+            <field name="code">763</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_76"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios por valoración de activos y pasivos financieros por su valor razonable</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_763_child" model="account.account.template">
+            <field name="code">763</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_763"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios por valoración de activos y pasivos financieros por su valor razonable</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_766" model="account.account.template">
+            <field name="code">766</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_76"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios en participaciones y valores representativos de deuda</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7660" model="account.account.template">
+            <field name="code">7660</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_766"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7660_child" model="account.account.template">
+            <field name="code">7660</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7660"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7661" model="account.account.template">
+            <field name="code">7661</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_766"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7661_child" model="account.account.template">
+            <field name="code">7661</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7661"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7662" model="account.account.template">
+            <field name="code">7662</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_766"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7662_child" model="account.account.template">
+            <field name="code">7662</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7662"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7663" model="account.account.template">
+            <field name="code">7663</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_766"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7663_child" model="account.account.template">
+            <field name="code">7663</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7663"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7665" model="account.account.template">
+            <field name="code">7665</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_766"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7665_child" model="account.account.template">
+            <field name="code">7665</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7665"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7666" model="account.account.template">
+            <field name="code">7666</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_766"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7666_child" model="account.account.template">
+            <field name="code">7666</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7666"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7667" model="account.account.template">
+            <field name="code">7667</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_766"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7667_child" model="account.account.template">
+            <field name="code">7667</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7667"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7668" model="account.account.template">
+            <field name="code">7668</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_766"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7668_child" model="account.account.template">
+            <field name="code">7668</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7668"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_768" model="account.account.template">
+            <field name="code">768</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_76"/>
+            <field name="type">view</field>
+            <field name="name">Diferencias positivas de cambio</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_768_child" model="account.account.template">
+            <field name="code">768</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_768"/>
+            <field name="type">other</field>
+            <field name="name">Diferencias positivas de cambio</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_769" model="account.account.template">
+            <field name="code">769</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_76"/>
+            <field name="type">view</field>
+            <field name="name">Otros ingresos financieros</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_769_child" model="account.account.template">
+            <field name="code">769</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_769"/>
+            <field name="type">other</field>
+            <field name="name">Otros ingresos financieros</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_77" model="account.account.template">
+            <field name="code">77</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios procedentes de activos no corrientes e ingresos excepcionales</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_770" model="account.account.template">
+            <field name="code">770</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_77"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios procedentes del inmovilizado intangible</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_770_child" model="account.account.template">
+            <field name="code">770</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_770"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios procedentes del inmovilizado intangible</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_771" model="account.account.template">
+            <field name="code">771</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_77"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios procedentes del inmovilizado material</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_771_child" model="account.account.template">
+            <field name="code">771</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_771"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios procedentes del inmovilizado material</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_772" model="account.account.template">
+            <field name="code">772</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_77"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios procedentes de las inversiones inmobiliarias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_772_child" model="account.account.template">
+            <field name="code">772</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_772"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios procedentes de las inversiones inmobiliarias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_773" model="account.account.template">
+            <field name="code">773</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_77"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios procedentes de participaciones a largo plazo en partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7733" model="account.account.template">
+            <field name="code">7733</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_773"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios procedentes de participaciones a largo plazo en, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7733_child" model="account.account.template">
+            <field name="code">7733</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7733"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios procedentes de participaciones a largo plazo en, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7734" model="account.account.template">
+            <field name="code">7734</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_773"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7734_child" model="account.account.template">
+            <field name="code">7734</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7734"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7735" model="account.account.template">
+            <field name="code">7735</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_773"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7735_child" model="account.account.template">
+            <field name="code">7735</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7735"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_775" model="account.account.template">
+            <field name="code">775</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_77"/>
+            <field name="type">view</field>
+            <field name="name">Beneficos por operaciones con obligaciones propias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_775_child" model="account.account.template">
+            <field name="code">775</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_775"/>
+            <field name="type">other</field>
+            <field name="name">Beneficos por operaciones con obligaciones propias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_778" model="account.account.template">
+            <field name="code">778</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_77"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos excepcionales</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_778_child" model="account.account.template">
+            <field name="code">778</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_778"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos excepcionales</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_79" model="account.account.template">
+            <field name="code">79</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7"/>
+            <field name="type">view</field>
+            <field name="name">Excesos y aplicaciones de provisiones y de pérdidas por deterioro</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_790" model="account.account.template">
+            <field name="code">790</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_79"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro del inmovilizado intangible</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_790_child" model="account.account.template">
+            <field name="code">790</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_790"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro del inmovilizado intangible</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_791" model="account.account.template">
+            <field name="code">791</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_79"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro del inmovilizado material y de bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_791_child" model="account.account.template">
+            <field name="code">791</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_791"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro del inmovilizado material y de bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_792" model="account.account.template">
+            <field name="code">792</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_79"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de las inversiones inmobiliarias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_792_child" model="account.account.template">
+            <field name="code">792</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_792"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de las inversiones inmobiliarias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_793" model="account.account.template">
+            <field name="code">793</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_79"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de existencias</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7930" model="account.account.template">
+            <field name="code">7930</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_793"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de productos terminados y en curso de fabricación</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7930_child" model="account.account.template">
+            <field name="code">7930</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7930"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de productos terminados y en curso de fabricación</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7931" model="account.account.template">
+            <field name="code">7931</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_793"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de mercaderías</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7931_child" model="account.account.template">
+            <field name="code">7931</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7931"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de mercaderías</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7932" model="account.account.template">
+            <field name="code">7932</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_793"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de materias primas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7932_child" model="account.account.template">
+            <field name="code">7932</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7932"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de materias primas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7933" model="account.account.template">
+            <field name="code">7933</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_793"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de otros aprovisionamientos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7933_child" model="account.account.template">
+            <field name="code">7933</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7933"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de otros aprovisionamientos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_794" model="account.account.template">
+            <field name="code">794</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_79"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de créditos por operaciones de la actividad</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_794_child" model="account.account.template">
+            <field name="code">794</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_794"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de créditos por operaciones de la actividad</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_795" model="account.account.template">
+            <field name="code">795</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_79"/>
+            <field name="type">view</field>
+            <field name="name">Exceso de provisiones</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7951" model="account.account.template">
+            <field name="code">7951</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_795"/>
+            <field name="type">view</field>
+            <field name="name">Exceso de provisión para impuestos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7951_child" model="account.account.template">
+            <field name="code">7951</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7951"/>
+            <field name="type">other</field>
+            <field name="name">Exceso de provisión para impuestos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7952" model="account.account.template">
+            <field name="code">7952</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_795"/>
+            <field name="type">view</field>
+            <field name="name">Exceso de provisión para otras responsabilidades</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7952_child" model="account.account.template">
+            <field name="code">7952</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7952"/>
+            <field name="type">other</field>
+            <field name="name">Exceso de provisión para otras responsabilidades</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7954" model="account.account.template">
+            <field name="code">7954</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_795"/>
+            <field name="type">view</field>
+            <field name="name">Exceso de provisión por operaciones comerciales</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_79544" model="account.account.template">
+            <field name="code">79544</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7954"/>
+            <field name="type">view</field>
+            <field name="name">Exceso de provisión por contratos onerosos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_79544_child" model="account.account.template">
+            <field name="code">79544</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_79544"/>
+            <field name="type">other</field>
+            <field name="name">Exceso de provisión por contratos onerosos</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_79549" model="account.account.template">
+            <field name="code">79549</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7954"/>
+            <field name="type">view</field>
+            <field name="name">Exceso de provisión para otras operaciones comerciales</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_79549_child" model="account.account.template">
+            <field name="code">79549</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_79549"/>
+            <field name="type">other</field>
+            <field name="name">Exceso de provisión para otras operaciones comerciales</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7955" model="account.account.template">
+            <field name="code">7955</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_795"/>
+            <field name="type">view</field>
+            <field name="name">Exceso de provisión para actuaciones medioambientales</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7955_child" model="account.account.template">
+            <field name="code">7955</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7955"/>
+            <field name="type">other</field>
+            <field name="name">Exceso de provisión para actuaciones medioambientales</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_796" model="account.account.template">
+            <field name="code">796</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_79"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de participaciones y valores representativos de deuda a largo plazo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7960" model="account.account.template">
+            <field name="code">7960</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_796"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7960_child" model="account.account.template">
+            <field name="code">7960</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7960"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7961" model="account.account.template">
+            <field name="code">7961</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_796"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7961_child" model="account.account.template">
+            <field name="code">7961</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7961"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7962" model="account.account.template">
+            <field name="code">7962</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_796"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7962_child" model="account.account.template">
+            <field name="code">7962</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7962"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7963" model="account.account.template">
+            <field name="code">7963</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_796"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7963_child" model="account.account.template">
+            <field name="code">7963</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7963"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7965" model="account.account.template">
+            <field name="code">7965</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_796"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7965_child" model="account.account.template">
+            <field name="code">7965</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7965"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7966" model="account.account.template">
+            <field name="code">7966</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_796"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7966_child" model="account.account.template">
+            <field name="code">7966</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7966"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7967" model="account.account.template">
+            <field name="code">7967</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_796"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7967_child" model="account.account.template">
+            <field name="code">7967</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7967"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7968" model="account.account.template">
+            <field name="code">7968</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_796"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7968_child" model="account.account.template">
+            <field name="code">7968</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7968"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_797" model="account.account.template">
+            <field name="code">797</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_79"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de créditos a largo plazo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7970" model="account.account.template">
+            <field name="code">7970</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_797"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de créditos a largo plazo, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7970_child" model="account.account.template">
+            <field name="code">7970</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7970"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de créditos a largo plazo, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7971" model="account.account.template">
+            <field name="code">7971</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_797"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de créditos a largo plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7971_child" model="account.account.template">
+            <field name="code">7971</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7971"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de créditos a largo plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7972" model="account.account.template">
+            <field name="code">7972</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_797"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de créditos a largo plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7972_child" model="account.account.template">
+            <field name="code">7972</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7972"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de créditos a largo plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7973" model="account.account.template">
+            <field name="code">7973</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_797"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de créditos a largo plazo, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7973_child" model="account.account.template">
+            <field name="code">7973</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7973"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de créditos a largo plazo, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_798" model="account.account.template">
+            <field name="code">798</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_79"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de participaciones y valores representativos de deuda a corto plazo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7980" model="account.account.template">
+            <field name="code">7980</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_798"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7980_child" model="account.account.template">
+            <field name="code">7980</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7980"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7981" model="account.account.template">
+            <field name="code">7981</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_798"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7981_child" model="account.account.template">
+            <field name="code">7981</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7981"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7985" model="account.account.template">
+            <field name="code">7985</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_798"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7985_child" model="account.account.template">
+            <field name="code">7985</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7985"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7986" model="account.account.template">
+            <field name="code">7986</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_798"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7986_child" model="account.account.template">
+            <field name="code">7986</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7986"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7987" model="account.account.template">
+            <field name="code">7987</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_798"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7987_child" model="account.account.template">
+            <field name="code">7987</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7987"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7988" model="account.account.template">
+            <field name="code">7988</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_798"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7988_child" model="account.account.template">
+            <field name="code">7988</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7988"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_799" model="account.account.template">
+            <field name="code">799</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_798"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de créditos a corto plazo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7990" model="account.account.template">
+            <field name="code">7990</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_798"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de créditos a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7990_child" model="account.account.template">
+            <field name="code">7990</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7990"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de créditos a corto plazo, empresas del grupo</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7991" model="account.account.template">
+            <field name="code">7991</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_798"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de créditos a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7991_child" model="account.account.template">
+            <field name="code">7991</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7991"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de créditos a corto plazo, empresas asociadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7992" model="account.account.template">
+            <field name="code">7992</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_799"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de créditos a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7992_child" model="account.account.template">
+            <field name="code">7992</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7992"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de créditos a corto plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7993" model="account.account.template">
+            <field name="code">7993</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_799"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de créditos a corto plazo, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+        <record id="pgc_assoc_7993_child" model="account.account.template">
+            <field name="code">7993</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7993"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de créditos a corto plazo, otras empresas</field>
+            <field name="user_type" ref="ingresos"/>
+        </record>
+
+      <!-- Tax Code Configuration -->
+
+        <record id="vat_code_chart_assoc_root" model="account.tax.code.template">
+            <field name="name">Plantilla Plan de Impuestos ASSOC</field>
+        </record>
+
+      <!-- Chart template -->
+
+        <record id="l10nES_chart_template_assoc" model="account.chart.template">
+            <field name="name">Plantilla PGCE Asociaciones 2008</field>
+            <field name="account_root_id" ref="pgc_assoc_0"/>
+            <field name="tax_code_root_id" ref="vat_code_chart_assoc_root"/>
+            <field name="bank_account_view_id" ref="pgc_assoc_572"/>
+            <field name="property_account_receivable" ref="pgc_assoc_4300_child"/>
+            <field name="property_account_payable" ref="pgc_assoc_4100_child"/>
+            <field name="property_account_expense_categ" ref="pgc_assoc_600_child"/>
+            <field name="property_account_income_categ" ref="pgc_assoc_7000_child"/>
+        </record>
+
+    </data>
+</openerp>
diff --git a/addons/l10n_es/account_chart_pymes.xml b/addons/l10n_es/account_chart_pymes.xml
index ed2e4f18e7c..223d80e3193 100644
--- a/addons/l10n_es/account_chart_pymes.xml
+++ b/addons/l10n_es/account_chart_pymes.xml
@@ -1,6 +1,6 @@
 <?xml version="1.0" encoding="utf-8"?>
 <openerp>
-    <data noupdate="1">
+    <data noupdate="0">
   
       <!-- 
       Plantilla del árbol de cuentas del Plan General Contable PYMES 2008.
@@ -11,23 +11,23 @@
       como base para los siguientes cambios:
 
       - Se eliminan las cuentas: 
-            (111), (1110), (1111), (1143), (115), (133), (134), (1340), (1341),
+    	    (111), (1110), (1111), (1143), (115), (133), (134), (1340), (1341),
                 (135), (136), (140), (146), (147), (1765), (1768), (178), (189),
-            (204), (2550), (2553), (257),
-            (466),
-            (501), (5091), (5290), (5296), (5297), (553), (5530), (5531),
+    	    (204), (2550), (2553), (257),
+    	    (466),
+    	    (501), (5091), (5290), (5296), (5297), (553), (5530), (5531),
                 (5532), (5533), (5593), (5598), (569), (58), (580), (581),
                 (582), (583), (584), (585), (586), (587), (588), (589),
                 (599), (5990), (5991), (5992), (5993), (5994),
-            (643), (643), (644), (645), (644), (6440), (6442), (645), (6450), 
+    	    (643), (643), (644), (645), (644), (6440), (6442), (645), (6450), 
                 (6457), (6630), (6631), (6632), (6633),
-            (7630), (7631), (7632), (7633), (767), (774), (7950), (7956), (7957);
-            el grupo 8 entero;
-            el grupo 9 entero.
+    	    (7630), (7631), (7632), (7633), (767), (774), (7950), (7956), (7957);
+    	    el grupo 8 entero;
+    	    el grupo 9 entero.
       - Cambian de nombre las cuentas: 
-            (2935), (296), (5935), (596), (7962), (7963)
+    	    (2935), (296), (5935), (596), (7962), (7963)
       - Se crean las cuentas:
-            (5590), (5595), (663), (763)
+    	    (5590), (5595), (663), (763)
 
       Otros cambios:
 
@@ -2357,7 +2357,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_pymes_281"/>
             <field name="type">view</field>
-            <field name="name">Amortización acumulada de otras instaciones</field>
+            <field name="name">Amortización acumulada de otras instalaciones</field>
             <field name="user_type" ref="inmo"/>
         </record>
         <record id="pgc_pymes_2815_child" model="account.account.template">
@@ -2365,7 +2365,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_pymes_2815"/>
             <field name="type">other</field>
-            <field name="name">Amortización acumulada de otras instaciones</field>
+            <field name="name">Amortización acumulada de otras instalaciones</field>
             <field name="user_type" ref="inmo"/>
         </record>
         <record id="pgc_pymes_2816" model="account.account.template">
@@ -4410,7 +4410,7 @@
         </record>
         <record id="pgc_pymes_460_child" model="account.account.template">
             <field name="code">460</field>
-            <field name="reconcile" eval="False"/>
+            <field name="reconcile" eval="True"/>
             <field name="parent_id" ref="pgc_pymes_460"/>
             <field name="type">other</field>
             <field name="name">Anticipos de remuneraciones</field>
@@ -4426,7 +4426,7 @@
         </record>
         <record id="pgc_pymes_465_child" model="account.account.template">
             <field name="code">465</field>
-            <field name="reconcile" eval="False"/>
+            <field name="reconcile" eval="True"/>
             <field name="parent_id" ref="pgc_pymes_465"/>
             <field name="type">other</field>
             <field name="name">Remuneraciones pendientes de pago</field>
@@ -4456,8 +4456,8 @@
             <field name="name">Hacienda Pública, deudora por IVA</field>
             <field name="user_type" ref="tax"/>
         </record>
-        <record id="pgc_pymes_4700_child" model="account.account.template">
-            <field name="code">4700</field>
+        <record id="pgc_pymes_470000" model="account.account.template">
+            <field name="code">470000</field>
             <field name="reconcile" eval="True"/>
             <field name="parent_id" ref="pgc_pymes_4700"/>
             <field name="type">receivable</field>
@@ -4520,6 +4520,14 @@
             <field name="name">Hacienda Pública, IVA soportado</field>
             <field name="user_type" ref="tax"/>
         </record>
+        <record id="pgc_pymes_472000" model="account.account.template">
+            <field name="code">472000</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_472"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. IVA soportado</field>
+            <field name="user_type" ref="tax"/>
+        </record>
         <record id="pgc_pymes_473" model="account.account.template">
             <field name="code">473</field>
             <field name="reconcile" eval="False"/>
@@ -4600,8 +4608,8 @@
             <field name="name">Hacienda Pública, acreedora por IVA</field>
             <field name="user_type" ref="tax"/>
         </record>
-        <record id="pgc_pymes_4750_child" model="account.account.template">
-            <field name="code">4750</field>
+        <record id="pgc_pymes_475000" model="account.account.template">
+            <field name="code">475000</field>
             <field name="reconcile" eval="True"/>
             <field name="parent_id" ref="pgc_pymes_4750"/>
             <field name="type">payable</field>
@@ -4680,6 +4688,14 @@
             <field name="name">Hacienda Pública, IVA repercutido</field>
             <field name="user_type" ref="tax"/>
         </record>
+        <record id="pgc_pymes_477000" model="account.account.template">
+            <field name="code">477000</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_477"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública, IVA repercutido</field>
+            <field name="user_type" ref="tax"/>
+        </record>
         <record id="pgc_pymes_479" model="account.account.template">
             <field name="code">479</field>
             <field name="reconcile" eval="False"/>
@@ -7869,7 +7885,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_pymes_66"/>
             <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo</field>
+            <field name="name">Intereses de deudas</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_pymes_6620" model="account.account.template">
@@ -7877,7 +7893,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_pymes_662"/>
             <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
+            <field name="name">Intereses de deudas, empresas del grupo</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_pymes_6620_child" model="account.account.template">
@@ -7885,7 +7901,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_pymes_6620"/>
             <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
+            <field name="name">Intereses de deudas, empresas del grupo</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_pymes_6621" model="account.account.template">
@@ -7893,7 +7909,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_pymes_662"/>
             <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
+            <field name="name">Intereses de deudas, empresas asociadas</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_pymes_6621_child" model="account.account.template">
@@ -7901,7 +7917,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_pymes_6621"/>
             <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
+            <field name="name">Intereses de deudas, empresas asociadas</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_pymes_6622" model="account.account.template">
@@ -7909,7 +7925,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_pymes_662"/>
             <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
+            <field name="name">Intereses de deudas, otras partes vinculadas</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_pymes_6622_child" model="account.account.template">
@@ -7917,7 +7933,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_pymes_6622"/>
             <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
+            <field name="name">Intereses de deudas, otras partes vinculadas</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_pymes_6623" model="account.account.template">
@@ -7925,7 +7941,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_pymes_662"/>
             <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo con entidades de crédito</field>
+            <field name="name">Intereses de deudas con entidades de crédito</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_pymes_6623_child" model="account.account.template">
@@ -7933,7 +7949,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_pymes_6623"/>
             <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo con entidades de crédito</field>
+            <field name="name">Intereses de deudas con entidades de crédito</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_pymes_6624" model="account.account.template">
@@ -7941,7 +7957,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_pymes_662"/>
             <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
+            <field name="name">Intereses de deudas, otras empresas</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_pymes_6624_child" model="account.account.template">
@@ -7949,7 +7965,7 @@
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_pymes_6624"/>
             <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
+            <field name="name">Intereses de deudas, otras empresas</field>
             <field name="user_type" ref="gastos"/>
         </record>
         <record id="pgc_pymes_663" model="account.account.template">
diff --git a/addons/l10n_es/fiscal_templates.xml b/addons/l10n_es/fiscal_templates.xml
index 5c6d056d2f6..d603e7181b4 100644
--- a/addons/l10n_es/fiscal_templates.xml
+++ b/addons/l10n_es/fiscal_templates.xml
@@ -1,17 +1,21 @@
 <?xml version="1.0" encoding="utf-8"?>
 <openerp>
-    <data noupdate="1">
+    <data noupdate="0">
 
     <!-- Definición de posiciones fiscales Régimen Nacional, Recargo de Equivalencia,
-         Extracomunitario, Intracomunitario y Retención de IRPF 18%, 15%, 7%, 1%
+         Extracomunitario, Intracomunitario y Retención de IRPFs
 
          Añadidas posiciones fiscales Retención de IRPF 18%, 15%, 7%, 1% :
            Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com 2009-11-21
 
          Añadidas posiciones fiscales Retención de IRPF 19%, 2% :
-           Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com 2010-02-18 -->
+           Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com 2010-02-18
+
+        Añadido mapeo de cuentas del regimen de equivalencia para compras :
+           Ignacio Ibeas (Acysos) - ignacio@acysos.com 2011-02-22 -->
+
+        <!-- Fiscal Position Templates -->
 
-    <!-- Fiscal Position Templates -->
         <record id="fp_nacional" model="account.fiscal.position.template">
             <field name="name">Régimen Nacional</field>
             <field name="chart_template_id" ref="l10nES_chart_template"/>
@@ -32,6 +36,16 @@
             <field name="chart_template_id" ref="l10nES_chart_template"/>
         </record>
 
+        <record id="fp_irpf21" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 21%</field>
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+        </record>
+
+        <record id="fp_irpf20" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 20%</field>
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+        </record>
+
         <record id="fp_irpf19" model="account.fiscal.position.template">
             <field name="name">Retención IRPF 19%</field>
             <field name="chart_template_id" ref="l10nES_chart_template"/>
@@ -47,6 +61,11 @@
             <field name="chart_template_id" ref="l10nES_chart_template"/>
         </record>
 
+        <record id="fp_irpf9" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 9%</field>
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+        </record>
+
         <record id="fp_irpf7" model="account.fiscal.position.template">
             <field name="name">Retención IRPF 7%</field>
             <field name="chart_template_id" ref="l10nES_chart_template"/>
@@ -68,26 +87,16 @@
 
     <!-- Extracomunitarios fiscal.position.tax.template-->
 
-        <record id="fptt_extra_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="iva_X16_compras_bc" />
-        </record>
-        <record id="fptt_extra_16_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_sop_16_inv" />
-            <field name="tax_dest_id" ref="iva_X16_compras_bi" />
-        </record>
-    
-        <record id="fptt_extra_18" model="account.fiscal.position.tax.template">
+        <record id="fptt_extra_4" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="iva_X18_compras_bc" />
+            <field name="tax_src_id" ref="iva_sop_4" />
+            <field name="tax_dest_id" ref="iva_X4_compras_bc" />
         </record>
-        <record id="fptt_extra_18_inv" model="account.fiscal.position.tax.template">
+
+        <record id="fptt_extra_4_inv" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_sop_18_inv" />
-            <field name="tax_dest_id" ref="iva_X18_compras_bi" />
+            <field name="tax_src_id" ref="iva_sop_4_inv" />
+            <field name="tax_dest_id" ref="iva_X4_compras_bi" />
         </record>
 
         <record id="fptt_extra_7" model="account.fiscal.position.tax.template">
@@ -95,30 +104,68 @@
             <field name="tax_src_id" ref="iva_sop_7" />
             <field name="tax_dest_id" ref="iva_X7_compras_bc" />
         </record>
+
         <record id="fptt_extra_7_inv" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_extra" />
             <field name="tax_src_id" ref="iva_sop_7_inv" />
             <field name="tax_dest_id" ref="iva_X7_compras_bi" />
         </record>
+
         <record id="fptt_extra_8" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_extra" />
             <field name="tax_src_id" ref="iva_sop_8" />
             <field name="tax_dest_id" ref="iva_X8_compras_bc" />
         </record>
+
         <record id="fptt_extra_8_inv" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_extra" />
             <field name="tax_src_id" ref="iva_sop_8_inv" />
             <field name="tax_dest_id" ref="iva_X8_compras_bi" />
         </record>
-        <record id="fptt_extra_4" model="account.fiscal.position.tax.template">
+
+        <record id="fptt_extra_10" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="iva_X4_compras_bc" />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="iva_X10_compras_bc" />
         </record>
-        <record id="fptt_extra_4_inv" model="account.fiscal.position.tax.template">
+
+        <record id="fptt_extra_10_inv" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_sop_4_inv" />
-            <field name="tax_dest_id" ref="iva_X4_compras_bi" />
+            <field name="tax_src_id" ref="iva_sop_10_inv" />
+            <field name="tax_dest_id" ref="iva_X10_compras_bi" />
+        </record>
+
+        <record id="fptt_extra_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra" />
+            <field name="tax_src_id" ref="iva_sop_16" />
+            <field name="tax_dest_id" ref="iva_X16_compras_bc" />
+        </record>
+        <record id="fptt_extra_16_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra" />
+            <field name="tax_src_id" ref="iva_sop_16_inv" />
+            <field name="tax_dest_id" ref="iva_X16_compras_bi" />
+        </record>
+
+        <record id="fptt_extra_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra" />
+            <field name="tax_src_id" ref="iva_sop_18" />
+            <field name="tax_dest_id" ref="iva_X18_compras_bc" />
+        </record>
+        <record id="fptt_extra_18_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra" />
+            <field name="tax_src_id" ref="iva_sop_18_inv" />
+            <field name="tax_dest_id" ref="iva_X18_compras_bi" />
+        </record>
+
+        <record id="fptt_extra_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra" />
+            <field name="tax_src_id" ref="iva_sop_21" />
+            <field name="tax_dest_id" ref="iva_X21_compras_bc" />
+        </record>
+        <record id="fptt_extra_21_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra" />
+            <field name="tax_src_id" ref="iva_sop_21_inv" />
+            <field name="tax_dest_id" ref="iva_X21_compras_bi" />
         </record>
 
         <record id="fptt_extra_ventas_4" model="account.fiscal.position.tax.template">
@@ -138,6 +185,12 @@
             <field name="tax_dest_id" ref="iva_X0" />
         </record>
 
+        <record id="fptt_extra_ventas_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="iva_X0" />
+        </record>
+
         <record id="fptt_extra_ventas_16" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_extra" />
             <field name="tax_src_id" ref="iva_rep_16" />
@@ -148,29 +201,24 @@
             <field name="tax_src_id" ref="iva_rep_18" />
             <field name="tax_dest_id" ref="iva_X0" />
         </record>
+        <record id="fptt_extra_ventas_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra" />
+            <field name="tax_src_id" ref="iva_rep_21" />
+            <field name="tax_dest_id" ref="iva_X0" />
+        </record>
 
     <!-- Intracomunitarios fiscal.position.tax.template-->
 
-        <record id="fptt_intra_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="iva_IC_compras_16_bc" />
-        </record>
-        <record id="fptt_intra_16_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_sop_16_inv" />
-            <field name="tax_dest_id" ref="iva_IC_compras_16_bi" />
-        </record>
-    
-        <record id="fptt_intra_18" model="account.fiscal.position.tax.template">
+        <record id="fptt_intra_4" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="iva_IC_compras_18_bc" />
+            <field name="tax_src_id" ref="iva_sop_4" />
+            <field name="tax_dest_id" ref="iva_IC_compras_4_bc" />
         </record>
-        <record id="fptt_intra_18_inv" model="account.fiscal.position.tax.template">
+
+        <record id="fptt_intra_4_inv" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_sop_18_inv" />
-            <field name="tax_dest_id" ref="iva_IC_compras_18_bi" />
+            <field name="tax_src_id" ref="iva_sop_4_inv" />
+            <field name="tax_dest_id" ref="iva_IC_compras_4_bi" />
         </record>
 
         <record id="fptt_intra_7" model="account.fiscal.position.tax.template">
@@ -178,30 +226,71 @@
             <field name="tax_src_id" ref="iva_sop_7" />
             <field name="tax_dest_id" ref="iva_IC_compras_7_bc" />
         </record>
+
         <record id="fptt_intra_7_inv" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_intra" />
             <field name="tax_src_id" ref="iva_sop_7_inv" />
             <field name="tax_dest_id" ref="iva_IC_compras_7_bi" />
         </record>
+
         <record id="fptt_intra_8" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_intra" />
             <field name="tax_src_id" ref="iva_sop_8" />
             <field name="tax_dest_id" ref="iva_IC_compras_8_bc" />
         </record>
+
         <record id="fptt_intra_8_inv" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_intra" />
             <field name="tax_src_id" ref="iva_sop_8_inv" />
             <field name="tax_dest_id" ref="iva_IC_compras_8_bi" />
         </record>
-        <record id="fptt_intra_4" model="account.fiscal.position.tax.template">
+
+        <record id="fptt_intra_10" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="iva_IC_compras_4_bc" />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="iva_IC_compras_10_bc" />
         </record>
-        <record id="fptt_intra_4_inv" model="account.fiscal.position.tax.template">
+
+        <record id="fptt_intra_10_inv" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_sop_4_inv" />
-            <field name="tax_dest_id" ref="iva_IC_compras_4_bi" />
+            <field name="tax_src_id" ref="iva_sop_10_inv" />
+            <field name="tax_dest_id" ref="iva_IC_compras_10_bi" />
+        </record>
+
+        <record id="fptt_intra_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra" />
+            <field name="tax_src_id" ref="iva_sop_16" />
+            <field name="tax_dest_id" ref="iva_IC_compras_16_bc" />
+        </record>
+
+        <record id="fptt_intra_16_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra" />
+            <field name="tax_src_id" ref="iva_sop_16_inv" />
+            <field name="tax_dest_id" ref="iva_IC_compras_16_bi" />
+        </record>
+
+        <record id="fptt_intra_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra" />
+            <field name="tax_src_id" ref="iva_sop_18" />
+            <field name="tax_dest_id" ref="iva_IC_compras_18_bc" />
+        </record>
+
+        <record id="fptt_intra_18_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra" />
+            <field name="tax_src_id" ref="iva_sop_18_inv" />
+            <field name="tax_dest_id" ref="iva_IC_compras_18_bi" />
+        </record>
+
+        <record id="fptt_intra_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra" />
+            <field name="tax_src_id" ref="iva_sop_21" />
+            <field name="tax_dest_id" ref="iva_IC_compras_21_bc" />
+        </record>
+
+        <record id="fptt_intra_21_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra" />
+            <field name="tax_src_id" ref="iva_sop_21_inv" />
+            <field name="tax_dest_id" ref="iva_IC_compras_21_bi" />
         </record>
 
         <record id="fptt_intra_ventas_4" model="account.fiscal.position.tax.template">
@@ -215,27 +304,87 @@
             <field name="tax_src_id" ref="iva_rep_7" />
             <field name="tax_dest_id" ref="iva_IO" />
         </record>
-    
+
         <record id="fptt_intra_ventas_8" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_intra" />
             <field name="tax_src_id" ref="iva_rep_8" />
             <field name="tax_dest_id" ref="iva_IO" />
         </record>
 
+        <record id="fptt_intra_ventas_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="iva_IO" />
+        </record>
+
         <record id="fptt_intra_ventas_16" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_intra" />
             <field name="tax_src_id" ref="iva_rep_16" />
             <field name="tax_dest_id" ref="iva_IO" />
         </record>
-    
+
         <record id="fptt_intra_ventas_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_intra" />
             <field name="tax_src_id" ref="iva_rep_18" />
             <field name="tax_dest_id" ref="iva_IO" />
         </record>
 
+        <record id="fptt_intra_ventas_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra" />
+            <field name="tax_src_id" ref="iva_rep_21" />
+            <field name="tax_dest_id" ref="iva_IO" />
+        </record>
+
     <!-- Recargo de equivalencia fiscal.position.tax.template-->
 
+        <record id="fptt_recargo_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo" />
+            <field name="tax_src_id" ref="iva_rep_4" />
+            <field name="tax_dest_id" ref="iva_rep_4" />
+        </record>
+
+        <record id="fptt_recargo_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo" />
+            <field name="tax_src_id" ref="iva_rep_4" />
+            <field name="tax_dest_id" ref="re_05" />
+        </record>
+
+        <record id="fptt_recargo_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo" />
+            <field name="tax_src_id" ref="iva_rep_7" />
+            <field name="tax_dest_id" ref="iva_rep_7" />
+        </record>
+
+        <record id="fptt_recargo_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo" />
+            <field name="tax_src_id" ref="iva_rep_7" />
+            <field name="tax_dest_id" ref="re_1" />
+        </record>
+
+        <record id="fptt_recargo_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo" />
+            <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_dest_id" ref="iva_rep_8" />
+        </record>
+
+        <record id="fptt_recargo_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo" />
+            <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_dest_id" ref="re_1" />
+        </record>
+
+        <record id="fptt_recargo_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="iva_rep_10" />
+        </record>
+
+        <record id="fptt_recargo_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="re_14" />
+        </record>
+
         <record id="fptt_recargo_16" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_recargo" />
             <field name="tax_src_id" ref="iva_rep_16" />
@@ -260,42 +409,188 @@
             <field name="tax_dest_id" ref="re_4" />
         </record>
 
-        <record id="fptt_recargo_7" model="account.fiscal.position.tax.template">
+        <record id="fptt_recargo_21" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_recargo" />
-            <field name="tax_src_id" ref="iva_rep_7" />
-            <field name="tax_dest_id" ref="iva_rep_7" />
+            <field name="tax_src_id" ref="iva_rep_21" />
+            <field name="tax_dest_id" ref="iva_rep_21" />
         </record>
 
-        <record id="fptt_recargo_7_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_recargo_21_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_recargo" />
-            <field name="tax_src_id" ref="iva_rep_7" />
-            <field name="tax_dest_id" ref="re_1" />
+            <field name="tax_src_id" ref="iva_rep_21" />
+            <field name="tax_dest_id" ref="re_52" />
         </record>
-    
-        <record id="fptt_recargo_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="iva_rep_8" />
+
+        <record id="fptt_recargo_buy_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_4" />
+            <field name="tax_dest_id" ref="iva_sop_4" />
         </record>
 
-        <record id="fptt_recargo_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="re_1" />
+        <record id="fptt_recargo_buy_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_4" />
+            <field name="tax_dest_id" ref="re_buy_05" />
         </record>
 
-        <record id="fptt_recargo_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="iva_rep_4" />
+        <record id="fptt_recargo_buy_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_7" />
+            <field name="tax_dest_id" ref="iva_sop_7" />
         </record>
 
-        <record id="fptt_recargo_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="re_05" />
+        <record id="fptt_recargo_buy_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_7" />
+            <field name="tax_dest_id" ref="re_buy_1" />
+        </record>
+
+        <record id="fptt_recargo_buy_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_dest_id" ref="iva_sop_8" />
+        </record>
+
+        <record id="fptt_recargo_buy_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_dest_id" ref="re_buy_1" />
+        </record>
+
+        <record id="fptt_recargo_buy_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="iva_sop_10" />
+        </record>
+
+        <record id="fptt_recargo_buy_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="re_buy_14" />
+        </record>
+
+         <record id="fptt_recargo_buy_4_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_4_inv" />
+            <field name="tax_dest_id" ref="iva_sop_4_inv" />
+        </record>
+
+        <record id="fptt_recargo_buy_4_2_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_4_inv" />
+            <field name="tax_dest_id" ref="re_buy_05" />
+        </record>
+
+        <record id="fptt_recargo_buy_7_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_7_inv" />
+            <field name="tax_dest_id" ref="iva_sop_7_inv" />
+        </record>
+
+        <record id="fptt_recargo_buy_7_2_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_7_inv" />
+            <field name="tax_dest_id" ref="re_buy_1" />
         </record>
 
+        <record id="fptt_recargo_buy_8_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_8_inv" />
+            <field name="tax_dest_id" ref="iva_sop_8_inv" />
+        </record>
+
+        <record id="fptt_recargo_buy_8_2_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_8_inv" />
+            <field name="tax_dest_id" ref="re_buy_1" />
+        </record>
+
+        <record id="fptt_recargo_buy_10_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_10_inv" />
+            <field name="tax_dest_id" ref="iva_sop_10_inv" />
+        </record>
+
+        <record id="fptt_recargo_buy_10_2_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_10_inv" />
+            <field name="tax_dest_id" ref="re_buy_14" />
+        </record>
+
+
+        <record id="fptt_recargo_buy_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_16" />
+            <field name="tax_dest_id" ref="iva_sop_16" />
+        </record>
+
+        <record id="fptt_recargo_buy_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_16" />
+            <field name="tax_dest_id" ref="re_buy_4" />
+        </record>
+
+        <record id="fptt_recargo_buy_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_18" />
+            <field name="tax_dest_id" ref="iva_sop_18" />
+        </record>
+
+        <record id="fptt_recargo_buy_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_18" />
+            <field name="tax_dest_id" ref="re_buy_4" />
+        </record>
+
+        <record id="fptt_recargo_buy_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_21" />
+            <field name="tax_dest_id" ref="iva_sop_21" />
+        </record>
+
+        <record id="fptt_recargo_buy_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_21" />
+            <field name="tax_dest_id" ref="re_buy_52" />
+        </record>
+
+        <record id="fptt_recargo_buy_16_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_16_inv" />
+            <field name="tax_dest_id" ref="iva_sop_16_inv" />
+        </record>
+
+        <record id="fptt_recargo_buy_16_2_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_16_inv" />
+            <field name="tax_dest_id" ref="re_buy_4" />
+        </record>
+
+        <record id="fptt_recargo_buy_18_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_18_inv" />
+            <field name="tax_dest_id" ref="iva_sop_18_inv" />
+        </record>
+
+        <record id="fptt_recargo_buy_18_2_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_18_inv" />
+            <field name="tax_dest_id" ref="re_buy_4" />
+        </record>
+
+        <record id="fptt_recargo_buy_21_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_21_inv" />
+            <field name="tax_dest_id" ref="iva_sop_21_inv" />
+        </record>
+
+        <record id="fptt_recargo_buy_21_2_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"  />
+            <field name="tax_src_id" ref="iva_sop_21_inv" />
+            <field name="tax_dest_id" ref="re_buy_52" />
+        </record>
+
+
     <!-- Extracomunitarios fiscal.position.account.template-->
 
         <record id="fpat_extra_acc_1" model="account.fiscal.position.account.template">
@@ -372,29 +667,320 @@
             <field name="account_dest_id" ref="pgc_7051" />
         </record>
 
-    <!-- Retenciones IRPF 19% fiscal.position.tax.template-->
+        <!-- Retenciones IRPF 20% fiscal.position.tax.template-->
+        <record id="fptt_irpf20sale_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_rep_21" />
+            <field name="tax_dest_id" ref="iva_rep_21" />
+        </record>
 
-        <record id="fptt_irpf19sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
+        <record id="fptt_irpf20sale_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_rep_21" />
+            <field name="tax_dest_id" ref="irpf_sale_20" />
+        </record>
+        <record id="fptt_irpf20sale_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
             <field name="tax_src_id" ref="iva_rep_18" />
             <field name="tax_dest_id" ref="iva_rep_18" />
         </record>
 
-        <record id="fptt_irpf19sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
+        <record id="fptt_irpf20sale_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
             <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="irpf_sale_19" />
+            <field name="tax_dest_id" ref="irpf_sale_20" />
         </record>
 
-        <record id="fptt_irpf19sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
+        <record id="fptt_irpf20sale_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_rep_16" />
+            <field name="tax_dest_id" ref="iva_rep_16" />
+        </record>
+
+        <record id="fptt_irpf20sale_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_rep_16" />
+            <field name="tax_dest_id" ref="irpf_sale_20" />
+        </record>
+
+         <record id="fptt_irpf20sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="iva_rep_10" />
+        </record>
+
+        <record id="fptt_irpf20sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="irpf_sale_20" />
+        </record>
+
+        <record id="fptt_irpf20sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
             <field name="tax_src_id" ref="iva_rep_8" />
             <field name="tax_dest_id" ref="iva_rep_8" />
         </record>
 
-        <record id="fptt_irpf19sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
+        <record id="fptt_irpf20sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
             <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_dest_id" ref="irpf_sale_20" />
+        </record>
+
+        <record id="fptt_irpf20sale_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_rep_7" />
+            <field name="tax_dest_id" ref="iva_rep_7" />
+        </record>
+
+        <record id="fptt_irpf20sale_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_rep_7" />
+            <field name="tax_dest_id" ref="irpf_sale_20" />
+        </record>
+
+        <record id="fptt_irpf20sale_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_rep_4" />
+            <field name="tax_dest_id" ref="iva_rep_4" />
+        </record>
+
+        <record id="fptt_irpf20sale_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_rep_4" />
+            <field name="tax_dest_id" ref="irpf_sale_20" />
+        </record>
+
+        <record id="fptt_irpf20_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_sop_21" />
+            <field name="tax_dest_id" ref="iva_sop_21" />
+        </record>
+
+        <record id="fptt_irpf20_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_sop_21" />
+            <field name="tax_dest_id" ref="irpf_20" />
+        </record>
+
+        <record id="fptt_irpf20_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_sop_18" />
+            <field name="tax_dest_id" ref="iva_sop_18" />
+        </record>
+
+        <record id="fptt_irpf20_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_sop_18" />
+            <field name="tax_dest_id" ref="irpf_20" />
+        </record>
+
+        <record id="fptt_irpf20_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_sop_16" />
+            <field name="tax_dest_id" ref="iva_sop_16" />
+        </record>
+
+        <record id="fptt_irpf20_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_sop_16" />
+            <field name="tax_dest_id" ref="irpf_20" />
+        </record>
+
+        <record id="fptt_irpf20_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="iva_sop_10" />
+        </record>
+
+        <record id="fptt_irpf20_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="irpf_20" />
+        </record>
+
+        <record id="fptt_irpf20_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_dest_id" ref="iva_sop_8" />
+        </record>
+
+        <record id="fptt_irpf20_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_dest_id" ref="irpf_20" />
+        </record>
+
+        <record id="fptt_irpf20_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_sop_7" />
+            <field name="tax_dest_id" ref="iva_sop_7" />
+        </record>
+
+        <record id="fptt_irpf20_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_sop_7" />
+            <field name="tax_dest_id" ref="irpf_20" />
+        </record>
+
+        <record id="fptt_irpf20_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_sop_4" />
+            <field name="tax_dest_id" ref="iva_sop_4" />
+        </record>
+
+        <record id="fptt_irpf20_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_sop_4" />
+            <field name="tax_dest_id" ref="irpf_20" />
+        </record>
+
+        <!-- Retenciones IRPF 21% fiscal.position.tax.template-->
+
+        <record id="fptt_irpf21sale_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_rep_21" />
+            <field name="tax_dest_id" ref="iva_rep_21" />
+        </record>
+
+        <record id="fptt_irpf21sale_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_rep_21" />
+            <field name="tax_dest_id" ref="irpf_sale_21" />
+        </record>
+
+        <record id="fptt_irpf21sale_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_rep_18" />
+            <field name="tax_dest_id" ref="iva_rep_18" />
+        </record>
+
+        <record id="fptt_irpf21sale_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_rep_18" />
+            <field name="tax_dest_id" ref="irpf_sale_21" />
+        </record>
+
+        <record id="fptt_irpf21sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="iva_rep_10" />
+        </record>
+
+        <record id="fptt_irpf21sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="irpf_sale_21" />
+        </record>
+
+        <record id="fptt_irpf21sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_dest_id" ref="iva_rep_8" />
+        </record>
+
+        <record id="fptt_irpf21sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_dest_id" ref="irpf_sale_21" />
+        </record>
+
+        <record id="fptt_irpf21sale_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_rep_4" />
+            <field name="tax_dest_id" ref="iva_rep_4" />
+        </record>
+
+        <record id="fptt_irpf21sale_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_rep_4" />
+            <field name="tax_dest_id" ref="irpf_sale_21" />
+        </record>
+
+        <record id="fptt_irpf21_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_sop_21" />
+            <field name="tax_dest_id" ref="iva_sop_21" />
+        </record>
+
+        <record id="fptt_irpf21_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_sop_21" />
+            <field name="tax_dest_id" ref="irpf_21" />
+        </record>
+
+        <record id="fptt_irpf21_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_sop_18" />
+            <field name="tax_dest_id" ref="iva_sop_18" />
+        </record>
+
+        <record id="fptt_irpf21_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_sop_18" />
+            <field name="tax_dest_id" ref="irpf_21" />
+        </record>
+
+         <record id="fptt_irpf21_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="iva_sop_10" />
+        </record>
+
+        <record id="fptt_irpf21_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="irpf_21" />
+        </record>
+
+        <record id="fptt_irpf21_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_dest_id" ref="iva_sop_8" />
+        </record>
+
+        <record id="fptt_irpf21_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_dest_id" ref="irpf_21" />
+        </record>
+
+        <record id="fptt_irpf21_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_sop_4" />
+            <field name="tax_dest_id" ref="iva_sop_4" />
+        </record>
+
+        <record id="fptt_irpf21_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_sop_4" />
+            <field name="tax_dest_id" ref="irpf_21" />
+        </record>
+
+        <!-- Retenciones IRPF 19% fiscal.position.tax.template-->
+
+        <record id="fptt_irpf19sale_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf19" />
+            <field name="tax_src_id" ref="iva_rep_21" />
+            <field name="tax_dest_id" ref="iva_rep_21" />
+        </record>
+
+        <record id="fptt_irpf19sale_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf19" />
+            <field name="tax_src_id" ref="iva_rep_21" />
+            <field name="tax_dest_id" ref="irpf_sale_19" />
+        </record>
+
+
+        <record id="fptt_irpf19sale_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf19" />
+            <field name="tax_src_id" ref="iva_rep_18" />
+            <field name="tax_dest_id" ref="iva_rep_18" />
+        </record>
+
+        <record id="fptt_irpf19sale_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf19" />
+            <field name="tax_src_id" ref="iva_rep_18" />
             <field name="tax_dest_id" ref="irpf_sale_19" />
         </record>
 
@@ -410,6 +996,30 @@
             <field name="tax_dest_id" ref="irpf_sale_19" />
         </record>
 
+        <record id="fptt_irpf19sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf19" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="iva_rep_10" />
+        </record>
+
+        <record id="fptt_irpf19sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf19" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="irpf_sale_19" />
+        </record>
+
+        <record id="fptt_irpf19sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf19" />
+            <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_dest_id" ref="iva_rep_8" />
+        </record>
+
+        <record id="fptt_irpf19sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf19" />
+            <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_dest_id" ref="irpf_sale_19" />
+        </record>
+
         <record id="fptt_irpf19sale_7" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf19" />
             <field name="tax_src_id" ref="iva_rep_7" />
@@ -434,27 +1044,27 @@
             <field name="tax_dest_id" ref="irpf_sale_19" />
         </record>
 
-        <record id="fptt_irpf19_18" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf19_21" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="iva_sop_18" />
+            <field name="tax_src_id" ref="iva_sop_21" />
+            <field name="tax_dest_id" ref="iva_sop_21" />
         </record>
 
-        <record id="fptt_irpf19_18_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf19_21_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_sop_18" />
+            <field name="tax_src_id" ref="iva_sop_21" />
             <field name="tax_dest_id" ref="irpf_19" />
         </record>
 
-        <record id="fptt_irpf19_8" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf19_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="iva_sop_8" />
+            <field name="tax_src_id" ref="iva_sop_18" />
+            <field name="tax_dest_id" ref="iva_sop_18" />
         </record>
 
-        <record id="fptt_irpf19_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf19_18_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_src_id" ref="iva_sop_18" />
             <field name="tax_dest_id" ref="irpf_19" />
         </record>
 
@@ -470,6 +1080,30 @@
             <field name="tax_dest_id" ref="irpf_19" />
         </record>
 
+         <record id="fptt_irpf19_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf19" />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="iva_sop_10" />
+        </record>
+
+        <record id="fptt_irpf19_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf19" />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="irpf_19" />
+        </record>
+
+        <record id="fptt_irpf19_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf19" />
+            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_dest_id" ref="iva_sop_8" />
+        </record>
+
+        <record id="fptt_irpf19_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf19" />
+            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_dest_id" ref="irpf_19" />
+        </record>
+
         <record id="fptt_irpf19_7" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf19" />
             <field name="tax_src_id" ref="iva_sop_7" />
@@ -495,6 +1129,18 @@
         </record>
 
     <!-- Retenciones IRPF 18% fiscal.position.tax.template-->
+        <record id="fptt_irpf18sale_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf18" />
+            <field name="tax_src_id" ref="iva_rep_21" />
+            <field name="tax_dest_id" ref="iva_rep_21" />
+        </record>
+
+        <record id="fptt_irpf18sale_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf18" />
+            <field name="tax_src_id" ref="iva_rep_21" />
+            <field name="tax_dest_id" ref="irpf_sale_18" />
+        </record>
+
 
         <record id="fptt_irpf18sale_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf18" />
@@ -508,27 +1154,39 @@
             <field name="tax_dest_id" ref="irpf_sale_18" />
         </record>
 
-        <record id="fptt_irpf18sale_8" model="account.fiscal.position.tax.template">
+         <record id="fptt_irpf18sale_16" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="iva_rep_8" />
+            <field name="tax_src_id" ref="iva_rep_16" />
+            <field name="tax_dest_id" ref="iva_rep_16" />
         </record>
 
-        <record id="fptt_irpf18sale_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf18sale_16_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_src_id" ref="iva_rep_16" />
             <field name="tax_dest_id" ref="irpf_sale_18" />
         </record>
 
-        <record id="fptt_irpf18sale_16" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf18sale_10" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_rep_16" />
-            <field name="tax_dest_id" ref="iva_rep_16" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="iva_rep_10" />
         </record>
 
-        <record id="fptt_irpf18sale_16_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf18sale_10_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_rep_16" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="irpf_sale_18" />
+        </record>
+
+        <record id="fptt_irpf18sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf18" />
+            <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_dest_id" ref="iva_rep_8" />
+        </record>
+
+        <record id="fptt_irpf18sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf18" />
+            <field name="tax_src_id" ref="iva_rep_8" />
             <field name="tax_dest_id" ref="irpf_sale_18" />
         </record>
 
@@ -556,6 +1214,18 @@
             <field name="tax_dest_id" ref="irpf_sale_18" />
         </record>
 
+        <record id="fptt_irpf18_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf18" />
+            <field name="tax_src_id" ref="iva_sop_21" />
+            <field name="tax_dest_id" ref="iva_sop_21" />
+        </record>
+
+        <record id="fptt_irpf18_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf18" />
+            <field name="tax_src_id" ref="iva_sop_21" />
+            <field name="tax_dest_id" ref="irpf_18" />
+        </record>
+
         <record id="fptt_irpf18_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf18" />
             <field name="tax_src_id" ref="iva_sop_18" />
@@ -568,27 +1238,39 @@
             <field name="tax_dest_id" ref="irpf_18" />
         </record>
 
-        <record id="fptt_irpf18_8" model="account.fiscal.position.tax.template">
+         <record id="fptt_irpf18_16" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="iva_sop_8" />
+            <field name="tax_src_id" ref="iva_sop_16" />
+            <field name="tax_dest_id" ref="iva_sop_16" />
         </record>
 
-        <record id="fptt_irpf18_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf18_16_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_src_id" ref="iva_sop_16" />
             <field name="tax_dest_id" ref="irpf_18" />
         </record>
 
-        <record id="fptt_irpf18_16" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf18_10" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="iva_sop_16" />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="iva_sop_10" />
         </record>
 
-        <record id="fptt_irpf18_16_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf18_10_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_sop_16" />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="irpf_18" />
+        </record>
+
+        <record id="fptt_irpf18_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf18" />
+            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_dest_id" ref="iva_sop_8" />
+        </record>
+
+        <record id="fptt_irpf18_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf18" />
+            <field name="tax_src_id" ref="iva_sop_8" />
             <field name="tax_dest_id" ref="irpf_18" />
         </record>
 
@@ -616,29 +1298,29 @@
             <field name="tax_dest_id" ref="irpf_18" />
         </record>
 
-    <!-- Retenciones IRPF 15% fiscal.position.tax.template-->
+        <!-- Retenciones IRPF 15% fiscal.position.tax.template-->
 
-        <record id="fptt_irpf15sale_18" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf15sale_21" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="iva_rep_18" />
+            <field name="tax_src_id" ref="iva_rep_21" />
+            <field name="tax_dest_id" ref="iva_rep_21" />
         </record>
 
-        <record id="fptt_irpf15sale_18_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf15sale_21_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_rep_18" />
+            <field name="tax_src_id" ref="iva_rep_21" />
             <field name="tax_dest_id" ref="irpf_sale_15" />
         </record>
 
-        <record id="fptt_irpf15sale_8" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf15sale_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="iva_rep_8" />
+            <field name="tax_src_id" ref="iva_rep_18" />
+            <field name="tax_dest_id" ref="iva_rep_18" />
         </record>
 
-        <record id="fptt_irpf15sale_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf15sale_18_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_src_id" ref="iva_rep_18" />
             <field name="tax_dest_id" ref="irpf_sale_15" />
         </record>
 
@@ -654,6 +1336,30 @@
             <field name="tax_dest_id" ref="irpf_sale_15" />
         </record>
 
+        <record id="fptt_irpf15sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="iva_rep_10" />
+        </record>
+
+        <record id="fptt_irpf15sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="irpf_sale_15" />
+        </record>
+
+        <record id="fptt_irpf15sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15" />
+            <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_dest_id" ref="iva_rep_8" />
+        </record>
+
+        <record id="fptt_irpf15sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15" />
+            <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_dest_id" ref="irpf_sale_15" />
+        </record>
+
         <record id="fptt_irpf15sale_7" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf15" />
             <field name="tax_src_id" ref="iva_rep_7" />
@@ -678,27 +1384,27 @@
             <field name="tax_dest_id" ref="irpf_sale_15" />
         </record>
 
-        <record id="fptt_irpf15_18" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf15_21" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="iva_sop_18" />
+            <field name="tax_src_id" ref="iva_sop_21" />
+            <field name="tax_dest_id" ref="iva_sop_21" />
         </record>
 
-        <record id="fptt_irpf15_18_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf15_21_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_sop_18" />
+            <field name="tax_src_id" ref="iva_sop_21" />
             <field name="tax_dest_id" ref="irpf_15" />
         </record>
 
-        <record id="fptt_irpf15_8" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf15_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="iva_sop_8" />
+            <field name="tax_src_id" ref="iva_sop_18" />
+            <field name="tax_dest_id" ref="iva_sop_18" />
         </record>
 
-        <record id="fptt_irpf15_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf15_18_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_src_id" ref="iva_sop_18" />
             <field name="tax_dest_id" ref="irpf_15" />
         </record>
 
@@ -714,6 +1420,30 @@
             <field name="tax_dest_id" ref="irpf_15" />
         </record>
 
+         <record id="fptt_irpf15_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15" />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="iva_sop_10" />
+        </record>
+
+        <record id="fptt_irpf15_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15" />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="irpf_15" />
+        </record>
+
+        <record id="fptt_irpf15_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15" />
+            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_dest_id" ref="iva_sop_8" />
+        </record>
+
+        <record id="fptt_irpf15_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15" />
+            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_dest_id" ref="irpf_15" />
+        </record>
+
         <record id="fptt_irpf15_7" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf15" />
             <field name="tax_src_id" ref="iva_sop_7" />
@@ -738,29 +1468,152 @@
             <field name="tax_dest_id" ref="irpf_15" />
         </record>
 
-    <!-- Retenciones IRPF 7% fiscal.position.tax.template-->
+        <!-- Retenciones IRPF 9% fiscal.position.tax.template-->
 
-        <record id="fptt_irpf7sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
+        <record id="fptt_irpf9sale_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
+            <field name="tax_src_id" ref="iva_rep_21" />
+            <field name="tax_dest_id" ref="iva_rep_21" />
+        </record>
+
+        <record id="fptt_irpf9sale_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
+            <field name="tax_src_id" ref="iva_rep_21" />
+            <field name="tax_dest_id" ref="irpf_sale_9" />
+        </record>
+
+        <record id="fptt_irpf9sale_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
             <field name="tax_src_id" ref="iva_rep_18" />
             <field name="tax_dest_id" ref="iva_rep_18" />
         </record>
 
-        <record id="fptt_irpf7sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
+        <record id="fptt_irpf9sale_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
             <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="irpf_sale_7" />
+            <field name="tax_dest_id" ref="irpf_sale_9" />
         </record>
 
-        <record id="fptt_irpf7sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
+        <record id="fptt_irpf9sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="iva_rep_10" />
+        </record>
+
+        <record id="fptt_irpf9sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="irpf_sale_9" />
+        </record>
+
+        <record id="fptt_irpf9sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
             <field name="tax_src_id" ref="iva_rep_8" />
             <field name="tax_dest_id" ref="iva_rep_8" />
         </record>
 
-        <record id="fptt_irpf7sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
+        <record id="fptt_irpf9sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
             <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_dest_id" ref="irpf_sale_9" />
+        </record>
+
+        <record id="fptt_irpf9sale_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
+            <field name="tax_src_id" ref="iva_rep_4" />
+            <field name="tax_dest_id" ref="iva_rep_4" />
+        </record>
+
+        <record id="fptt_irpf9sale_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
+            <field name="tax_src_id" ref="iva_rep_4" />
+            <field name="tax_dest_id" ref="irpf_sale_9" />
+        </record>
+
+        <record id="fptt_irpf9_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
+            <field name="tax_src_id" ref="iva_sop_21" />
+            <field name="tax_dest_id" ref="iva_sop_21" />
+        </record>
+
+        <record id="fptt_irpf9_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
+            <field name="tax_src_id" ref="iva_sop_21" />
+            <field name="tax_dest_id" ref="irpf_9" />
+        </record>
+
+        <record id="fptt_irpf9_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
+            <field name="tax_src_id" ref="iva_sop_18" />
+            <field name="tax_dest_id" ref="iva_sop_18" />
+        </record>
+
+        <record id="fptt_irpf9_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
+            <field name="tax_src_id" ref="iva_sop_18" />
+            <field name="tax_dest_id" ref="irpf_9" />
+        </record>
+
+        <record id="fptt_irpf9_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="iva_sop_10" />
+        </record>
+
+        <record id="fptt_irpf9_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="irpf_9" />
+        </record>
+
+        <record id="fptt_irpf9_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
+            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_dest_id" ref="iva_sop_8" />
+        </record>
+
+        <record id="fptt_irpf9_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
+            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_dest_id" ref="irpf_9" />
+        </record>
+
+        <record id="fptt_irpf9_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
+            <field name="tax_src_id" ref="iva_sop_4" />
+            <field name="tax_dest_id" ref="iva_sop_4" />
+        </record>
+
+        <record id="fptt_irpf9_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
+            <field name="tax_src_id" ref="iva_sop_4" />
+            <field name="tax_dest_id" ref="irpf_9" />
+        </record>
+
+        <!-- Retenciones IRPF 7% fiscal.position.tax.template-->
+
+        <record id="fptt_irpf7sale_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7" />
+            <field name="tax_src_id" ref="iva_rep_21" />
+            <field name="tax_dest_id" ref="iva_rep_21" />
+        </record>
+
+        <record id="fptt_irpf7sale_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7" />
+            <field name="tax_src_id" ref="iva_rep_21" />
+            <field name="tax_dest_id" ref="irpf_sale_7" />
+        </record>
+
+
+        <record id="fptt_irpf7sale_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7" />
+            <field name="tax_src_id" ref="iva_rep_18" />
+            <field name="tax_dest_id" ref="iva_rep_18" />
+        </record>
+
+        <record id="fptt_irpf7sale_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7" />
+            <field name="tax_src_id" ref="iva_rep_18" />
             <field name="tax_dest_id" ref="irpf_sale_7" />
         </record>
 
@@ -776,6 +1629,30 @@
             <field name="tax_dest_id" ref="irpf_sale_7" />
         </record>
 
+        <record id="fptt_irpf7sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="iva_rep_10" />
+        </record>
+
+        <record id="fptt_irpf7sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="irpf_sale_7" />
+        </record>
+
+        <record id="fptt_irpf7sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7" />
+            <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_dest_id" ref="iva_rep_8" />
+        </record>
+
+        <record id="fptt_irpf7sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7" />
+            <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_dest_id" ref="irpf_sale_7" />
+        </record>
+
         <record id="fptt_irpf7sale_7" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf7" />
             <field name="tax_src_id" ref="iva_rep_7" />
@@ -800,6 +1677,18 @@
             <field name="tax_dest_id" ref="irpf_sale_7" />
         </record>
 
+        <record id="fptt_irpf7_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7" />
+            <field name="tax_src_id" ref="iva_sop_21" />
+            <field name="tax_dest_id" ref="iva_sop_21" />
+        </record>
+
+        <record id="fptt_irpf7_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7" />
+            <field name="tax_src_id" ref="iva_sop_21" />
+            <field name="tax_dest_id" ref="irpf_7" />
+        </record>
+
         <record id="fptt_irpf7_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf7" />
             <field name="tax_src_id" ref="iva_sop_18" />
@@ -812,27 +1701,39 @@
             <field name="tax_dest_id" ref="irpf_7" />
         </record>
 
-        <record id="fptt_irpf7_8" model="account.fiscal.position.tax.template">
+         <record id="fptt_irpf7_16" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="iva_sop_8" />
+            <field name="tax_src_id" ref="iva_sop_16" />
+            <field name="tax_dest_id" ref="iva_sop_16" />
         </record>
 
-        <record id="fptt_irpf7_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf7_16_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_src_id" ref="iva_sop_16" />
             <field name="tax_dest_id" ref="irpf_7" />
         </record>
 
-        <record id="fptt_irpf7_16" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf7_10" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="iva_sop_16" />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="iva_sop_10" />
         </record>
 
-        <record id="fptt_irpf7_16_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf7_10_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_sop_16" />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="irpf_7" />
+        </record>
+
+        <record id="fptt_irpf7_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7" />
+            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_dest_id" ref="iva_sop_8" />
+        </record>
+
+        <record id="fptt_irpf7_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7" />
+            <field name="tax_src_id" ref="iva_sop_8" />
             <field name="tax_dest_id" ref="irpf_7" />
         </record>
 
@@ -862,27 +1763,27 @@
 
     <!-- Retenciones IRPF 2% fiscal.position.tax.template-->
 
-        <record id="fptt_irpf2sale_18" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf2sale_21" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="iva_rep_18" />
+            <field name="tax_src_id" ref="iva_rep_21" />
+            <field name="tax_dest_id" ref="iva_rep_21" />
         </record>
 
-        <record id="fptt_irpf2sale_18_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf2sale_21_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_rep_18" />
+            <field name="tax_src_id" ref="iva_rep_21" />
             <field name="tax_dest_id" ref="irpf_sale_2" />
         </record>
 
-        <record id="fptt_irpf2sale_8" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf2sale_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="iva_rep_8" />
+            <field name="tax_src_id" ref="iva_rep_18" />
+            <field name="tax_dest_id" ref="iva_rep_18" />
         </record>
 
-        <record id="fptt_irpf2sale_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf2sale_18_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_src_id" ref="iva_rep_18" />
             <field name="tax_dest_id" ref="irpf_sale_2" />
         </record>
 
@@ -898,6 +1799,30 @@
             <field name="tax_dest_id" ref="irpf_sale_2" />
         </record>
 
+        <record id="fptt_irpf2sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="iva_rep_10" />
+        </record>
+
+        <record id="fptt_irpf2sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="irpf_sale_2" />
+        </record>
+
+        <record id="fptt_irpf2sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2" />
+            <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_dest_id" ref="iva_rep_8" />
+        </record>
+
+        <record id="fptt_irpf2sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2" />
+            <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_dest_id" ref="irpf_sale_2" />
+        </record>
+
         <record id="fptt_irpf2sale_7" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf2" />
             <field name="tax_src_id" ref="iva_rep_7" />
@@ -922,27 +1847,27 @@
             <field name="tax_dest_id" ref="irpf_sale_2" />
         </record>
 
-        <record id="fptt_irpf2_18" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf2_21" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="iva_sop_18" />
+            <field name="tax_src_id" ref="iva_sop_21" />
+            <field name="tax_dest_id" ref="iva_sop_21" />
         </record>
 
-        <record id="fptt_irpf2_18_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf2_21_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_sop_18" />
+            <field name="tax_src_id" ref="iva_sop_21" />
             <field name="tax_dest_id" ref="irpf_2" />
         </record>
 
-        <record id="fptt_irpf2_8" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf2_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="iva_sop_8" />
+            <field name="tax_src_id" ref="iva_sop_18" />
+            <field name="tax_dest_id" ref="iva_sop_18" />
         </record>
 
-        <record id="fptt_irpf2_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf2_18_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_src_id" ref="iva_sop_18" />
             <field name="tax_dest_id" ref="irpf_2" />
         </record>
 
@@ -958,6 +1883,30 @@
             <field name="tax_dest_id" ref="irpf_2" />
         </record>
 
+        <record id="fptt_irpf2_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2" />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="iva_sop_10" />
+        </record>
+
+        <record id="fptt_irpf2_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2" />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="irpf_2" />
+        </record>
+
+        <record id="fptt_irpf2_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2" />
+            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_dest_id" ref="iva_sop_8" />
+        </record>
+
+        <record id="fptt_irpf2_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2" />
+            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_dest_id" ref="irpf_2" />
+        </record>
+
         <record id="fptt_irpf2_7" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf2" />
             <field name="tax_src_id" ref="iva_sop_7" />
@@ -984,27 +1933,28 @@
 
     <!-- Retenciones IRPF 1% fiscal.position.tax.template-->
 
-        <record id="fptt_irpf1sale_18" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf1sale_21" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="iva_rep_18" />
+            <field name="tax_src_id" ref="iva_rep_21" />
+            <field name="tax_dest_id" ref="iva_rep_21" />
         </record>
 
-        <record id="fptt_irpf1sale_18_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf1sale_21_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_rep_18" />
+            <field name="tax_src_id" ref="iva_rep_21" />
             <field name="tax_dest_id" ref="irpf_sale_1" />
         </record>
 
-        <record id="fptt_irpf1sale_8" model="account.fiscal.position.tax.template">
+
+        <record id="fptt_irpf1sale_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="iva_rep_8" />
+            <field name="tax_src_id" ref="iva_rep_18" />
+            <field name="tax_dest_id" ref="iva_rep_18" />
         </record>
 
-        <record id="fptt_irpf1sale_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf1sale_18_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_src_id" ref="iva_rep_18" />
             <field name="tax_dest_id" ref="irpf_sale_1" />
         </record>
 
@@ -1020,6 +1970,30 @@
             <field name="tax_dest_id" ref="irpf_sale_1" />
         </record>
 
+        <record id="fptt_irpf1sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="iva_rep_10" />
+        </record>
+
+        <record id="fptt_irpf1sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1" />
+            <field name="tax_src_id" ref="iva_rep_10" />
+            <field name="tax_dest_id" ref="irpf_sale_1" />
+        </record>
+
+        <record id="fptt_irpf1sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1" />
+            <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_dest_id" ref="iva_rep_8" />
+        </record>
+
+        <record id="fptt_irpf1sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1" />
+            <field name="tax_src_id" ref="iva_rep_8" />
+            <field name="tax_dest_id" ref="irpf_sale_1" />
+        </record>
+
         <record id="fptt_irpf1sale_7" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf1" />
             <field name="tax_src_id" ref="iva_rep_7" />
@@ -1044,27 +2018,27 @@
             <field name="tax_dest_id" ref="irpf_sale_1" />
         </record>
 
-        <record id="fptt_irpf1_18" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf1_21" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="iva_sop_18" />
+            <field name="tax_src_id" ref="iva_sop_21" />
+            <field name="tax_dest_id" ref="iva_sop_21" />
         </record>
 
-        <record id="fptt_irpf1_18_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf1_21_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_sop_18" />
+            <field name="tax_src_id" ref="iva_sop_21" />
             <field name="tax_dest_id" ref="irpf_1" />
         </record>
 
-        <record id="fptt_irpf1_8" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf1_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="iva_sop_8" />
+            <field name="tax_src_id" ref="iva_sop_18" />
+            <field name="tax_dest_id" ref="iva_sop_18" />
         </record>
 
-        <record id="fptt_irpf1_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_irpf1_18_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_src_id" ref="iva_sop_18" />
             <field name="tax_dest_id" ref="irpf_1" />
         </record>
 
@@ -1080,6 +2054,30 @@
             <field name="tax_dest_id" ref="irpf_1" />
         </record>
 
+        <record id="fptt_irpf1_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1" />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="iva_sop_10" />
+        </record>
+
+        <record id="fptt_irpf1_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1" />
+            <field name="tax_src_id" ref="iva_sop_10" />
+            <field name="tax_dest_id" ref="irpf_1" />
+        </record>
+
+        <record id="fptt_irpf1_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1" />
+            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_dest_id" ref="iva_sop_8" />
+        </record>
+
+        <record id="fptt_irpf1_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1" />
+            <field name="tax_src_id" ref="iva_sop_8" />
+            <field name="tax_dest_id" ref="irpf_1" />
+        </record>
+
         <record id="fptt_irpf1_7" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_irpf1" />
             <field name="tax_src_id" ref="iva_sop_7" />
@@ -1104,5 +2102,222 @@
             <field name="tax_dest_id" ref="irpf_1" />
         </record>
 
+        <record id="fptt_irpf21sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_rep_ex" />
+            <field name="tax_dest_id" ref="iva_rep_ex" />
+        </record>
+
+        <record id="fptt_irpf21sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21" />
+            <field name="tax_src_id" ref="iva_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_sale_21" />
+        </record>
+
+        <record id="fptt_irpf20sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_rep_ex" />
+            <field name="tax_dest_id" ref="iva_rep_ex" />
+        </record>
+
+        <record id="fptt_irpf20sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20" />
+            <field name="tax_src_id" ref="iva_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_sale_20" />
+        </record> 
+
+        <record id="fptt_irpf19sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf19" />
+            <field name="tax_src_id" ref="iva_rep_ex" />
+            <field name="tax_dest_id" ref="iva_rep_ex" />
+        </record>
+
+        <record id="fptt_irpf19sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf19" />
+            <field name="tax_src_id" ref="iva_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_sale_19" />
+        </record>        
+
+        <record id="fptt_irpf18sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf18" />
+            <field name="tax_src_id" ref="iva_rep_ex" />
+            <field name="tax_dest_id" ref="iva_rep_ex" />
+        </record>
+
+        <record id="fptt_irpf18sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf18"/>
+            <field name="tax_src_id" ref="iva_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_sale_18" />
+        </record>        
+
+        <record id="fptt_irpf15sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15" />
+            <field name="tax_src_id" ref="iva_rep_ex" />
+            <field name="tax_dest_id" ref="iva_rep_ex" />
+        </record>
+
+        <record id="fptt_irpf15sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15" />
+            <field name="tax_src_id" ref="iva_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_sale_15" />
+        </record>        
+
+        <record id="fptt_irpf9sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />            
+            <field name="tax_src_id" ref="iva_rep_ex" />
+            <field name="tax_dest_id" ref="iva_rep_ex" />
+        </record>
+
+        <record id="fptt_irpf9sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
+            <field name="tax_src_id" ref="iva_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_sale_9" />
+        </record>
+
+        <record id="fptt_irpf7sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7" />            
+            <field name="tax_src_id" ref="iva_rep_ex" />
+            <field name="tax_dest_id" ref="iva_rep_ex" />
+        </record>
+
+        <record id="fptt_irpf7sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7" />
+            <field name="tax_src_id" ref="iva_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_sale_7" />
+        </record>
+
+        <record id="fptt_irpf2sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2" />            
+            <field name="tax_src_id" ref="iva_rep_ex" />
+            <field name="tax_dest_id" ref="iva_rep_ex" />
+        </record>
+
+        <record id="fptt_irpf2sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2" />
+            <field name="tax_src_id" ref="iva_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_sale_2" />
+        </record>
+
+        <record id="fptt_irpf1sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1" />
+            <field name="tax_src_id" ref="iva_rep_ex" />
+            <field name="tax_dest_id" ref="iva_rep_ex" />
+        </record>
+
+        <record id="fptt_irpf1sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1" />
+            <field name="tax_src_id" ref="iva_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_sale_1" />
+        </record>
+
+        <!-- IVA SOPORTADO -->
+
+        <record id="fptt_irpf21_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21"/>
+            <field name="tax_src_id" ref="iva_sop_ex" />
+            <field name="tax_dest_id" ref="iva_sop_ex" />
+        </record>
+
+        <record id="fptt_irpf21_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21"/>
+            <field name="tax_src_id" ref="iva_sop_ex" />
+            <field name="tax_dest_id" ref="irpf_21" />
+        </record>
+        
+        <record id="fptt_irpf20_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20"/>
+            <field name="tax_src_id" ref="iva_sop_ex" />
+            <field name="tax_dest_id" ref="iva_sop_ex" />
+        </record>
+
+        <record id="fptt_irpf20_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20"/>
+            <field name="tax_src_id" ref="iva_sop_ex" />
+            <field name="tax_dest_id" ref="irpf_20" />
+        </record>
+        
+        <record id="fptt_irpf19_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf19"/>
+            <field name="tax_src_id" ref="iva_sop_ex" />
+            <field name="tax_dest_id" ref="iva_sop_ex" />
+        </record>
+
+        <record id="fptt_irpf19_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf19"/>
+            <field name="tax_src_id" ref="iva_sop_ex" />
+            <field name="tax_dest_id" ref="irpf_19" />
+        </record>
+        
+        <record id="fptt_irpf18_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf18" />
+            <field name="tax_src_id" ref="iva_sop_ex" />
+            <field name="tax_dest_id" ref="iva_sop_ex" />
+        </record>
+
+        <record id="fptt_irpf18_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf18" />
+            <field name="tax_src_id" ref="iva_sop_ex" />
+            <field name="tax_dest_id" ref="irpf_18" />
+        </record>
+        
+        <record id="fptt_irpf15_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15" />
+            <field name="tax_src_id" ref="iva_sop_ex" />
+            <field name="tax_dest_id" ref="iva_sop_ex" />
+        </record>
+
+        <record id="fptt_irpf15_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15"/>
+            <field name="tax_src_id" ref="iva_sop_ex" />
+            <field name="tax_dest_id" ref="irpf_15" />
+        </record>
+        
+        <record id="fptt_irpf9_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
+            <field name="tax_src_id" ref="iva_sop_ex" />
+            <field name="tax_dest_id" ref="iva_sop_ex" />
+        </record>
+
+        <record id="fptt_irpf9_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9" />
+            <field name="tax_src_id" ref="iva_sop_ex" />
+            <field name="tax_dest_id" ref="irpf_9" />
+        </record>        
+
+        <record id="fptt_irpf7_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7" />
+            <field name="tax_src_id" ref="iva_sop_ex" />
+            <field name="tax_dest_id" ref="iva_sop_ex" />
+        </record>
+
+        <record id="fptt_irpf7_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7" />
+            <field name="tax_src_id" ref="iva_sop_ex" />
+            <field name="tax_dest_id" ref="irpf_7" />
+        </record>        
+
+        <record id="fptt_irpf2_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2" />
+            <field name="tax_src_id" ref="iva_sop_ex" />
+            <field name="tax_dest_id" ref="iva_sop_ex" />
+        </record>
+
+        <record id="fptt_irpf2_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2" />
+            <field name="tax_src_id" ref="iva_sop_ex" />
+            <field name="tax_dest_id" ref="irpf_2" />
+        </record>
+        
+        <record id="fptt_irpf1_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1" />
+            <field name="tax_src_id" ref="iva_sop_ex" />
+            <field name="tax_dest_id" ref="iva_sop_ex" />
+        </record>
+
+        <record id="fptt_irpf1_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1" />
+            <field name="tax_src_id" ref="iva_sop_ex" />
+            <field name="tax_dest_id" ref="irpf_1" />
+        </record>
     </data>
 </openerp>
diff --git a/addons/l10n_es/fiscal_templates_assoc.xml b/addons/l10n_es/fiscal_templates_assoc.xml
new file mode 100644
index 00000000000..42c7ab464ee
--- /dev/null
+++ b/addons/l10n_es/fiscal_templates_assoc.xml
@@ -0,0 +1,2047 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data noupdate="0">
+
+      <!--
+      Definición de posiciones fiscales Régimen Nacional, Recargo de Equivalencia,
+      Extracomunitario, Intracomunitario y Retención de IRPF 18%, 15%, 7%, 1%
+
+      Basado en fiscal_templates.xml, con los siguientes cambios:
+
+      - Se sustituyen los códigos:
+            vat_code_chart_root => vat_code_chart_assoc_root
+            l10nES_chart_template => l10nES_chart_template_assoc
+            pgc_* => pgc_assoc_*
+            iva_* => iva_assoc_*
+            re_* => re_assoc_*
+            irpf_* => irpf_assoc__*
+            fp_* => fp_assoc_*
+            fptt_* => fptt_assoc_*
+            fpat_* => fpat_assoc_*
+            irpf_sale => irpf_assoc_sale_*
+
+      Borja López Soilán (Pexego) - borjals@pexego.es (2009-09-09)
+
+        Corrección: El mapeo de cuentas de las posiciones fiscales Régimen Extracomunitario y Intracomunitario
+        no se diferenciaban entre el plan general y el plan pyme (fpat_* => fpat_assoc_*)
+
+        Añadidas posiciones fiscales Retención de IRPF 18%, 15%, 7%, 1% :
+
+       Corrección: Las nuevas posiciones fiscales de retención IRPF tenían
+        referencias incorrectas:
+            iva_* => iva_assoc_*
+            irpf_* => irpf_assoc_*
+
+        -->
+    <!-- Fiscal Position Templates -->
+        <record id="fp_assoc_nacional" model="account.fiscal.position.template">
+            <field name="name">Régimen Nacional</field>
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+        </record>
+
+        <record id="fp_assoc_recargo" model="account.fiscal.position.template">
+            <field name="name">Recargo de Equivalencia</field>
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+        </record>
+
+        <record id="fp_assoc_extra" model="account.fiscal.position.template">
+            <field name="name">Régimen Extracomunitario</field>
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+        </record>
+
+        <record id="fp_assoc_intra" model="account.fiscal.position.template">
+            <field name="name">Régimen Intracomunitario</field>
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+        </record>
+
+        <record id="fp_assoc_irpf21" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 21%</field>
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+        </record>
+
+        <record id="fp_assoc_irpf20" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 20%</field>
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+        </record>
+
+        <record id="fp_assoc_irpf19" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 19%</field>
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+        </record>
+
+        <record id="fp_assoc_irpf18" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 18%</field>
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+        </record>
+
+        <record id="fp_assoc_irpf15" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 15%</field>
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+        </record>
+
+        <record id="fp_assoc_irpf9" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 9%</field>
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+        </record>
+
+        <record id="fp_assoc_irpf7" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 7%</field>
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+        </record>
+
+        <record id="fp_assoc_irpf2" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 2%</field>
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+        </record>
+
+        <record id="fp_assoc_irpf1" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 1%</field>
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+        </record>
+
+
+    <!-- Fiscal Position Tax Templates -->
+    <!-- ************************************************************* -->
+
+    <!-- Extracomunitarios fiscal.position.tax.template-->
+
+        <record id="fptt_assoc_extra_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_16" />
+            <field name="tax_dest_id" ref="iva_assoc_X16_compras_bc" />
+        </record>
+        <record id="fptt_assoc_extra_16_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_16_inv" />
+            <field name="tax_dest_id" ref="iva_assoc_X16_compras_bi" />
+        </record>
+        <record id="fptt_assoc_extra_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_18" />
+            <field name="tax_dest_id" ref="iva_assoc_X18_compras_bc" />
+        </record>
+        <record id="fptt_assoc_extra_18_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_18_inv" />
+            <field name="tax_dest_id" ref="iva_assoc_X18_compras_bi" />
+        </record>
+
+        <record id="fptt_assoc_extra_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_7" />
+            <field name="tax_dest_id" ref="iva_assoc_X7_compras_bc" />
+        </record>
+        <record id="fptt_assoc_extra_7_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_7_inv" />
+            <field name="tax_dest_id" ref="iva_assoc_X7_compras_bi" />
+        </record>
+        <record id="fptt_assoc_extra_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_8" />
+            <field name="tax_dest_id" ref="iva_assoc_X8_compras_bc" />
+        </record>
+        <record id="fptt_assoc_extra_8_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_8_inv" />
+            <field name="tax_dest_id" ref="iva_assoc_X8_compras_bi" />
+        </record>
+
+        <record id="fptt_assoc_extra_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_10" />
+            <field name="tax_dest_id" ref="iva_assoc_X10_compras_bc" />
+        </record>
+        <record id="fptt_assoc_extra_10_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_10_inv" />
+            <field name="tax_dest_id" ref="iva_assoc_X10_compras_bi" />
+        </record>
+
+         <record id="fptt_assoc_extra_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_21" />
+            <field name="tax_dest_id" ref="iva_assoc_X21_compras_bc" />
+        </record>
+        <record id="fptt_assoc_extra_21_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_21_inv" />
+            <field name="tax_dest_id" ref="iva_assoc_X21_compras_bi" />
+        </record>
+        <record id="fptt_assoc_extra_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_4" />
+            <field name="tax_dest_id" ref="iva_assoc_X4_compras_bc" />
+        </record>
+        <record id="fptt_assoc_extra_4_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_4_inv" />
+            <field name="tax_dest_id" ref="iva_assoc_X4_compras_bi" />
+        </record>
+
+        <record id="fptt_assoc_extra_ventas_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="iva_assoc_X0" />
+        </record>
+
+        <record id="fptt_assoc_extra_ventas_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_7" />
+            <field name="tax_dest_id" ref="iva_assoc_X0" />
+        </record>
+        <record id="fptt_assoc_extra_ventas_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="iva_assoc_X0" />
+        </record>
+
+        <record id="fptt_assoc_extra_ventas_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_16" />
+            <field name="tax_dest_id" ref="iva_assoc_X0" />
+        </record>
+        <record id="fptt_assoc_extra_ventas_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="iva_assoc_X0" />
+        </record>
+
+        <record id="fptt_assoc_extra_ventas_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="iva_assoc_X0" />
+        </record>
+
+<record id="fptt_assoc_extra_ventas_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="iva_assoc_X0" />
+        </record>
+
+    <!-- Intracomunitarios fiscal.position.tax.template-->
+
+        <record id="fptt_assoc_intra_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_16" />
+            <field name="tax_dest_id" ref="iva_assoc_IC_compras_16_bc" />
+        </record>
+        <record id="fptt_assoc_intra_16_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_16_inv" />
+            <field name="tax_dest_id" ref="iva_assoc_IC_compras_16_bi" />
+        </record>
+        <record id="fptt_assoc_intra_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_18" />
+            <field name="tax_dest_id" ref="iva_assoc_IC_compras_18_bc" />
+        </record>
+        <record id="fptt_assoc_intra_18_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_18_inv" />
+            <field name="tax_dest_id" ref="iva_assoc_IC_compras_18_bi" />
+        </record>
+
+        <record id="fptt_assoc_intra_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_7" />
+            <field name="tax_dest_id" ref="iva_assoc_IC_compras_7_bc" />
+        </record>
+        <record id="fptt_assoc_intra_7_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_7_inv" />
+            <field name="tax_dest_id" ref="iva_assoc_IC_compras_7_bi" />
+        </record>
+        <record id="fptt_assoc_intra_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_8" />
+            <field name="tax_dest_id" ref="iva_assoc_IC_compras_8_bc" />
+        </record>
+        <record id="fptt_assoc_intra_8_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_8_inv" />
+            <field name="tax_dest_id" ref="iva_assoc_IC_compras_8_bi" />
+        </record>
+        <record id="fptt_assoc_intra_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_4" />
+            <field name="tax_dest_id" ref="iva_assoc_IC_compras_4_bc" />
+        </record>
+        <record id="fptt_assoc_intra_4_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_4_inv" />
+            <field name="tax_dest_id" ref="iva_assoc_IC_compras_4_bi" />
+        </record>
+
+        <record id="fptt_assoc_intra_ventas_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="iva_assoc_IO" />
+        </record>
+
+        <record id="fptt_assoc_intra_ventas_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_7" />
+            <field name="tax_dest_id" ref="iva_assoc_IO" />
+        </record>
+        <record id="fptt_assoc_intra_ventas_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="iva_assoc_IO" />
+        </record>
+
+         <record id="fptt_assoc_intra_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_10" />
+            <field name="tax_dest_id" ref="iva_assoc_IC_compras_10_bc" />
+        </record>
+
+        <record id="fptt_assoc_intra_10_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_10_inv" />
+            <field name="tax_dest_id" ref="iva_assoc_IC_compras_10_bi" />
+        </record>
+
+        <record id="fptt_assoc_intra_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_21" />
+            <field name="tax_dest_id" ref="iva_assoc_IC_compras_21_bc" />
+        </record>
+        <record id="fptt_assoc_intra_21_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_sop_21_inv" />
+            <field name="tax_dest_id" ref="iva_assoc_IC_compras_21_bi" />
+        </record>
+
+        <record id="fptt_assoc_intra_ventas_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="iva_assoc_IO" />
+        </record>
+
+
+        <record id="fptt_assoc_intra_ventas_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_16" />
+            <field name="tax_dest_id" ref="iva_assoc_IO" />
+        </record>
+        <record id="fptt_assoc_intra_ventas_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="iva_assoc_IO" />
+        </record>
+
+        <record id="fptt_assoc_intra_ventas_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="iva_assoc_IO" />
+        </record>
+
+    <!-- Recargo de equivalencia fiscal.position.tax.template-->
+
+        <record id="fptt_assoc_recargo_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_recargo"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_16" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_16" />
+        </record>
+
+        <record id="fptt_assoc_recargo_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_recargo"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_16" />
+            <field name="tax_dest_id" ref="re_assoc_4" />
+        </record>
+
+        <record id="fptt_assoc_recargo_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_recargo"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_18" />
+        </record>
+
+        <record id="fptt_assoc_recargo_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_recargo"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="re_assoc_4" />
+        </record>
+
+        <record id="fptt_assoc_recargo_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_recargo"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_7" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_7" />
+        </record>
+
+        <record id="fptt_assoc_recargo_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_recargo"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_7" />
+            <field name="tax_dest_id" ref="re_assoc_1" />
+        </record>
+
+        <record id="fptt_assoc_recargo_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_recargo"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_8" />
+        </record>
+
+        <record id="fptt_assoc_recargo_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_recargo"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="re_assoc_1" />
+        </record>
+
+        <record id="fptt_assoc_recargo_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_recargo"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_10" />
+        </record>
+
+        <record id="fptt_assoc_recargo_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_recargo"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="re_assoc_14" />
+        </record>
+
+        <record id="fptt_assoc_recargo_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_recargo"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_4" />
+        </record>
+
+        <record id="fptt_assoc_recargo_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_recargo"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="re_assoc_05" />
+        </record>
+
+        <record id="fptt_assoc_recargo_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_recargo"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_21" />
+        </record>
+
+        <record id="fptt_assoc_recargo_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_recargo"  />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="re_assoc_52" />
+        </record>
+
+    <!-- Extracomunitarios fiscal.position.account.template-->
+
+        <record id="fpat_assoc_extra_acc_1" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="account_src_id" ref="pgc_assoc_7000" />
+            <field name="account_dest_id" ref="pgc_assoc_7002" />
+        </record>
+
+        <record id="fpat_assoc_extra_acc_2" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="account_src_id" ref="pgc_assoc_7010" />
+            <field name="account_dest_id" ref="pgc_assoc_7012" />
+        </record>
+
+        <record id="fpat_assoc_extra_acc_3" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="account_src_id" ref="pgc_assoc_7020" />
+            <field name="account_dest_id" ref="pgc_assoc_7022" />
+        </record>
+
+        <record id="fpat_assoc_extra_acc_4" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="account_src_id" ref="pgc_assoc_7030" />
+            <field name="account_dest_id" ref="pgc_assoc_7032" />
+        </record>
+
+        <record id="fpat_assoc_extra_acc_5" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="account_src_id" ref="pgc_assoc_7040" />
+            <field name="account_dest_id" ref="pgc_assoc_7042" />
+        </record>
+
+        <record id="fpat_assoc_extra_acc_6" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_assoc_extra"  />
+            <field name="account_src_id" ref="pgc_assoc_7050" />
+            <field name="account_dest_id" ref="pgc_assoc_7052" />
+        </record>
+
+    <!-- Intracomunitarios fiscal.position.account.template-->
+
+        <record id="fpat_assoc_intra_acc_1" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="account_src_id" ref="pgc_assoc_7000" />
+            <field name="account_dest_id" ref="pgc_assoc_7001" />
+        </record>
+
+        <record id="fpat_assoc_intra_acc_2" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="account_src_id" ref="pgc_assoc_7010" />
+            <field name="account_dest_id" ref="pgc_assoc_7011" />
+        </record>
+
+        <record id="fpat_assoc_intra_acc_3" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="account_src_id" ref="pgc_assoc_7020" />
+            <field name="account_dest_id" ref="pgc_assoc_7021" />
+        </record>
+
+        <record id="fpat_assoc_intra_acc_4" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="account_src_id" ref="pgc_assoc_7030" />
+            <field name="account_dest_id" ref="pgc_assoc_7031" />
+        </record>
+
+        <record id="fpat_assoc_intra_acc_5" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="account_src_id" ref="pgc_assoc_7040" />
+            <field name="account_dest_id" ref="pgc_assoc_7041" />
+        </record>
+
+        <record id="fpat_assoc_intra_acc_6" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_assoc_intra"  />
+            <field name="account_src_id" ref="pgc_assoc_7050" />
+            <field name="account_dest_id" ref="pgc_assoc_7051" />
+        </record>
+
+<!-- Retenciones IRPF 21% fiscal.position.tax.template-->
+
+        <record id="fptt_assoc_irpf21sale_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf21sale_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf21sale_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf21sale_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf21sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_10" />
+        </record>
+
+        <record id="fptt_assoc_irpf21sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf21sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_8" />
+        </record>
+
+        <record id="fptt_assoc_irpf21sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf21sale_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_4" />
+        </record>
+
+        <record id="fptt_assoc_irpf21sale_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf21_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_sop_21" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf21_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_sop_21" />
+            <field name="tax_dest_id" ref="irpf_assoc_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf21_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_sop_18" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf21_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_sop_18" />
+            <field name="tax_dest_id" ref="irpf_assoc_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf21_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_sop_10" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_10" />
+        </record>
+
+        <record id="fptt_assoc_irpf21_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_sop_10" />
+            <field name="tax_dest_id" ref="irpf_assoc_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf21_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_sop_8" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_8" />
+        </record>
+
+        <record id="fptt_assoc_irpf21_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_sop_8" />
+            <field name="tax_dest_id" ref="irpf_assoc_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf21_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_sop_4" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_4" />
+        </record>
+
+        <record id="fptt_assoc_irpf21_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_sop_4" />
+            <field name="tax_dest_id" ref="irpf_assoc_21" />
+        </record>
+
+        <!-- Retenciones IRPF 20% fiscal.position.tax.template-->
+
+        <record id="fptt_assoc_irpf20sale_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf20sale_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_20" />
+        </record>
+
+         <record id="fptt_assoc_irpf20sale_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf20sale_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_20" />
+        </record>
+
+        <record id="fptt_assoc_irpf20sale_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_rep_16" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_16" />
+        </record>
+
+        <record id="fptt_assoc_irpf20sale_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_rep_16" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_20" />
+        </record>
+
+        <record id="fptt_assoc_irpf20sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_8" />
+        </record>
+
+        <record id="fptt_assoc_irpf20sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_20" />
+        </record>
+
+        <record id="fptt_assoc_irpf20sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_10" />
+        </record>
+
+        <record id="fptt_assoc_irpf20sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_20" />
+        </record>
+
+        <record id="fptt_assoc_irpf20sale_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_rep_7" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf20sale_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_rep_7" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_20" />
+        </record>
+
+        <record id="fptt_assoc_irpf20sale_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_4" />
+        </record>
+
+        <record id="fptt_assoc_irpf20sale_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_20" />
+        </record>
+
+        <record id="fptt_assoc_irpf20_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_sop_21" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf20_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_sop_21" />
+            <field name="tax_dest_id" ref="irpf_assoc_20" />
+        </record>
+
+        <record id="fptt_assoc_irpf20_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_sop_18" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf20_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_sop_18" />
+            <field name="tax_dest_id" ref="irpf_assoc_20" />
+        </record>
+
+        <record id="fptt_assoc_irpf20_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_sop_16" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_16" />
+        </record>
+
+        <record id="fptt_assoc_irpf20_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_sop_16" />
+            <field name="tax_dest_id" ref="irpf_assoc_20" />
+        </record>
+
+        <record id="fptt_assoc_irpf20_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_sop_10" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_10" />
+        </record>
+
+        <record id="fptt_assoc_irpf20_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_sop_10" />
+            <field name="tax_dest_id" ref="irpf_assoc_20" />
+        </record>
+
+        <record id="fptt_assoc_irpf20_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_sop_8" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_8" />
+        </record>
+
+        <record id="fptt_assoc_irpf20_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_sop_8" />
+            <field name="tax_dest_id" ref="irpf_assoc_20" />
+        </record>
+
+        <record id="fptt_assoc_irpf20_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_sop_7" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf20_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_sop_7" />
+            <field name="tax_dest_id" ref="irpf_assoc_20" />
+        </record>
+
+        <record id="fptt_assoc_irpf20_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_sop_4" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_4" />
+        </record>
+
+        <record id="fptt_assoc_irpf20_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_sop_4" />
+            <field name="tax_dest_id" ref="irpf_assoc_20" />
+        </record>
+
+
+        <!-- Retenciones IRPF 19% fiscal.position.tax.template-->
+
+        <record id="fptt_assoc_irpf19sale_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf19sale_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_19" />
+        </record>
+
+        <record id="fptt_assoc_irpf19sale_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf19sale_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_19" />
+        </record>
+
+        <record id="fptt_assoc_irpf19sale_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_rep_16" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_16" />
+        </record>
+
+        <record id="fptt_assoc_irpf19sale_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_rep_16" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_19" />
+        </record>
+
+         <record id="fptt_assoc_irpf19sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_10" />
+        </record>
+
+        <record id="fptt_assoc_irpf19sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_19" />
+        </record>
+
+        <record id="fptt_assoc_irpf19sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_8" />
+        </record>
+
+        <record id="fptt_assoc_irpf19sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_19" />
+        </record>
+
+        <record id="fptt_assoc_irpf19sale_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_rep_7" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf19sale_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_rep_7" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_19" />
+        </record>
+
+        <record id="fptt_assoc_irpf19sale_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_4" />
+        </record>
+
+        <record id="fptt_assoc_irpf19sale_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_19" />
+        </record>
+
+        <record id="fptt_assoc_irpf19_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_sop_21" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf19_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_sop_21" />
+            <field name="tax_dest_id" ref="irpf_assoc_19" />
+        </record>
+
+        <record id="fptt_assoc_irpf19_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_sop_18" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf19_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_sop_18" />
+            <field name="tax_dest_id" ref="irpf_assoc_19" />
+        </record>
+
+         <record id="fptt_assoc_irpf19_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_sop_16" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_16" />
+        </record>
+
+        <record id="fptt_assoc_irpf19_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_sop_16" />
+            <field name="tax_dest_id" ref="irpf_assoc_19" />
+        </record>
+
+        <record id="fptt_assoc_irpf19_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_sop_10" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_10" />
+        </record>
+
+        <record id="fptt_assoc_irpf19_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_sop_10" />
+            <field name="tax_dest_id" ref="irpf_assoc_19" />
+        </record>
+
+        <record id="fptt_assoc_irpf19_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_sop_8" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_8" />
+        </record>
+
+        <record id="fptt_assoc_irpf19_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_sop_8" />
+            <field name="tax_dest_id" ref="irpf_assoc_19" />
+        </record>
+
+        <record id="fptt_assoc_irpf19_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_sop_7" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf19_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_sop_7" />
+            <field name="tax_dest_id" ref="irpf_assoc_19" />
+        </record>
+
+        <record id="fptt_assoc_irpf19_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_sop_4" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_4" />
+        </record>
+
+        <record id="fptt_assoc_irpf19_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_sop_4" />
+            <field name="tax_dest_id" ref="irpf_assoc_19" />
+        </record>
+
+    <!-- Retenciones IRPF 18% fiscal.position.tax.template-->
+
+        <record id="fptt_assoc_irpf18sale_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf18sale_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf18sale_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf18sale_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf18sale_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_rep_16" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_16" />
+        </record>
+
+        <record id="fptt_assoc_irpf18sale_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_rep_16" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf18sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_10" />
+        </record>
+
+        <record id="fptt_assoc_irpf18sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf18sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_8" />
+        </record>
+
+        <record id="fptt_assoc_irpf18sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf18sale_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_rep_7" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf18sale_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_rep_7" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf18sale_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_4" />
+        </record>
+
+        <record id="fptt_assoc_irpf18sale_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_18" />
+        </record>
+
+         <record id="fptt_assoc_irpf18_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_sop_21" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf18_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_sop_21" />
+            <field name="tax_dest_id" ref="irpf_assoc_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf18_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_sop_18" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf18_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_sop_18" />
+            <field name="tax_dest_id" ref="irpf_assoc_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf18_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_sop_16" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_16" />
+        </record>
+
+        <record id="fptt_assoc_irpf18_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_sop_16" />
+            <field name="tax_dest_id" ref="irpf_assoc_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf18_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_sop_10" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_10" />
+        </record>
+
+        <record id="fptt_assoc_irpf18_8_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_sop_10" />
+            <field name="tax_dest_id" ref="irpf_assoc_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf18_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_sop_8" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_8" />
+        </record>
+
+        <record id="fptt_assoc_irpf18_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_sop_8" />
+            <field name="tax_dest_id" ref="irpf_assoc_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf18_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_sop_7" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf18_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_sop_7" />
+            <field name="tax_dest_id" ref="irpf_assoc_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf18_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_sop_4" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_4" />
+        </record>
+
+        <record id="fptt_assoc_irpf18_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_sop_4" />
+            <field name="tax_dest_id" ref="irpf_assoc_18" />
+        </record>
+
+    <!-- Retenciones IRPF 15% fiscal.position.tax.template-->
+
+        <record id="fptt_assoc_irpf15sale_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf15sale_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_15" />
+        </record>
+
+        <record id="fptt_assoc_irpf15sale_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf15sale_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_15" />
+        </record>
+
+        <record id="fptt_assoc_irpf15sale_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_rep_16" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_16" />
+        </record>
+
+        <record id="fptt_assoc_irpf15sale_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_rep_16" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_15" />
+        </record>
+
+        <record id="fptt_assoc_irpf15sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_10" />
+        </record>
+
+        <record id="fptt_assoc_irpf15sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_15" />
+        </record>
+
+        <record id="fptt_assoc_irpf15sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_8" />
+        </record>
+
+        <record id="fptt_assoc_irpf15sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_15" />
+        </record>
+
+        <record id="fptt_assoc_irpf15sale_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_rep_7" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf15sale_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_rep_7" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_15" />
+        </record>
+
+        <record id="fptt_assoc_irpf15sale_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_4" />
+        </record>
+
+        <record id="fptt_assoc_irpf15sale_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_15" />
+        </record>
+
+        <record id="fptt_assoc_irpf15_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_sop_21" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf15_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_sop_21" />
+            <field name="tax_dest_id" ref="irpf_assoc_15" />
+        </record>
+
+        <record id="fptt_assoc_irpf15_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_sop_18" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf15_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_sop_18" />
+            <field name="tax_dest_id" ref="irpf_assoc_15" />
+        </record>
+
+        <record id="fptt_assoc_irpf15_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_sop_16" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_16" />
+        </record>
+
+        <record id="fptt_assoc_irpf15_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_sop_16" />
+            <field name="tax_dest_id" ref="irpf_assoc_15" />
+        </record>
+
+        <record id="fptt_assoc_irpf15_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_sop_10" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_10" />
+        </record>
+
+        <record id="fptt_assoc_irpf15_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_sop_10" />
+            <field name="tax_dest_id" ref="irpf_assoc_15" />
+        </record>
+
+        <record id="fptt_assoc_irpf15_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_sop_8" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_8" />
+        </record>
+
+        <record id="fptt_assoc_irpf15_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_sop_8" />
+            <field name="tax_dest_id" ref="irpf_assoc_15" />
+        </record>
+
+        <record id="fptt_assoc_irpf15_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_sop_7" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf15_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_sop_7" />
+            <field name="tax_dest_id" ref="irpf_assoc_15" />
+        </record>
+
+        <record id="fptt_assoc_irpf15_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_sop_4" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_4" />
+        </record>
+
+        <record id="fptt_assoc_irpf15_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_sop_4" />
+            <field name="tax_dest_id" ref="irpf_assoc_15" />
+        </record>
+
+    <!-- Retenciones IRPF 9% fiscal.position.tax.template-->
+
+        <record id="fptt_assoc_irpf9sale_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf9sale_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_9" />
+        </record>
+
+        <record id="fptt_assoc_irpf9sale_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf9sale_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_9" />
+        </record>
+
+        <record id="fptt_assoc_irpf9sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_10" />
+        </record>
+
+        <record id="fptt_assoc_irpf9sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_9" />
+        </record>
+
+        <record id="fptt_assoc_irpf9sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_8" />
+        </record>
+
+        <record id="fptt_assoc_irpf9sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_9" />
+        </record>
+
+        <record id="fptt_assoc_irpf9sale_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_4" />
+        </record>
+
+        <record id="fptt_assoc_irpf9sale_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_9" />
+        </record>
+
+        <record id="fptt_assoc_irpf9_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_sop_21" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf9_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_sop_21" />
+            <field name="tax_dest_id" ref="irpf_assoc_9" />
+        </record>
+
+        <record id="fptt_assoc_irpf9_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_sop_18" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf9_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_sop_18" />
+            <field name="tax_dest_id" ref="irpf_assoc_9" />
+        </record>
+
+         <record id="fptt_assoc_irpf9_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_sop_10" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_10" />
+        </record>
+
+        <record id="fptt_assoc_irpf9_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_sop_10" />
+            <field name="tax_dest_id" ref="irpf_assoc_9" />
+        </record>
+
+        <record id="fptt_assoc_irpf9_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_sop_8" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_8" />
+        </record>
+
+        <record id="fptt_assoc_irpf9_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_sop_8" />
+            <field name="tax_dest_id" ref="irpf_assoc_9" />
+        </record>
+
+        <record id="fptt_assoc_irpf9_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_sop_4" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_4" />
+        </record>
+
+        <record id="fptt_assoc_irpf9_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_sop_4" />
+            <field name="tax_dest_id" ref="irpf_assoc_9" />
+        </record>
+
+    <!-- Retenciones IRPF 7% fiscal.position.tax.template-->
+
+        <record id="fptt_assoc_irpf7sale_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf7sale_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf7sale_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf7sale_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf7sale_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_rep_16" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_16" />
+        </record>
+
+        <record id="fptt_assoc_irpf7sale_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_rep_16" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf7sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_10" />
+        </record>
+
+        <record id="fptt_assoc_irpf7sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf7sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_8" />
+        </record>
+
+        <record id="fptt_assoc_irpf7sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf7sale_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_rep_7" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf7sale_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_rep_7" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf7sale_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_4" />
+        </record>
+
+        <record id="fptt_assoc_irpf7sale_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf7_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_sop_21" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf7_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_sop_21" />
+            <field name="tax_dest_id" ref="irpf_assoc_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf7_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_sop_18" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf7_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_sop_18" />
+            <field name="tax_dest_id" ref="irpf_assoc_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf7_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_sop_16" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_16" />
+        </record>
+
+        <record id="fptt_assoc_irpf7_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_sop_16" />
+            <field name="tax_dest_id" ref="irpf_assoc_7" />
+        </record>
+
+         <record id="fptt_assoc_irpf7_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_sop_10" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_10" />
+        </record>
+
+        <record id="fptt_assoc_irpf7_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_sop_10" />
+            <field name="tax_dest_id" ref="irpf_assoc_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf7_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_sop_8" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_8" />
+        </record>
+
+        <record id="fptt_assoc_irpf7_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_sop_8" />
+            <field name="tax_dest_id" ref="irpf_assoc_7" />
+        </record>
+
+
+        <record id="fptt_assoc_irpf7_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_sop_7" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf7_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_sop_7" />
+            <field name="tax_dest_id" ref="irpf_assoc_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf7_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_sop_4" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_4" />
+        </record>
+
+        <record id="fptt_assoc_irpf7_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_sop_4" />
+            <field name="tax_dest_id" ref="irpf_assoc_7" />
+        </record>
+
+    <!-- Retenciones IRPF 2% fiscal.position.tax.template-->
+
+        <record id="fptt_assoc_irpf2sale_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf2sale_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_2" />
+        </record>
+
+        <record id="fptt_assoc_irpf2sale_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf2sale_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_2" />
+        </record>
+
+        <record id="fptt_assoc_irpf2sale_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_rep_16" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_16" />
+        </record>
+
+        <record id="fptt_assoc_irpf2sale_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_rep_16" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_2" />
+        </record>
+
+        <record id="fptt_assoc_irpf2sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_10" />
+        </record>
+
+        <record id="fptt_assoc_irpf2sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_2" />
+        </record>
+
+        <record id="fptt_assoc_irpf2sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_8" />
+        </record>
+
+        <record id="fptt_assoc_irpf2sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_2" />
+        </record>
+
+        <record id="fptt_assoc_irpf2sale_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_rep_7" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf2sale_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_rep_7" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_2" />
+        </record>
+
+        <record id="fptt_assoc_irpf2sale_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_4" />
+        </record>
+
+        <record id="fptt_assoc_irpf2sale_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_2" />
+        </record>
+
+        <record id="fptt_assoc_irpf2_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_sop_21" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf2_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_sop_21" />
+            <field name="tax_dest_id" ref="irpf_assoc_2" />
+        </record>
+
+        <record id="fptt_assoc_irpf2_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_sop_18" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf2_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_sop_18" />
+            <field name="tax_dest_id" ref="irpf_assoc_2" />
+        </record>
+
+        <record id="fptt_assoc_irpf2_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_sop_16" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_16" />
+        </record>
+
+        <record id="fptt_assoc_irpf2_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_sop_16" />
+            <field name="tax_dest_id" ref="irpf_assoc_2" />
+        </record>
+
+        <record id="fptt_assoc_irpf2_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_sop_10" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_10" />
+        </record>
+
+        <record id="fptt_assoc_irpf2_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_sop_10" />
+            <field name="tax_dest_id" ref="irpf_assoc_2" />
+        </record>
+
+        <record id="fptt_assoc_irpf2_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_sop_8" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_8" />
+        </record>
+
+        <record id="fptt_assoc_irpf2_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_sop_8" />
+            <field name="tax_dest_id" ref="irpf_assoc_2" />
+        </record>
+
+        <record id="fptt_assoc_irpf2_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_sop_7" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf2_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_sop_7" />
+            <field name="tax_dest_id" ref="irpf_assoc_2" />
+        </record>
+
+        <record id="fptt_assoc_irpf2_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_sop_4" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_4" />
+        </record>
+
+        <record id="fptt_assoc_irpf2_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_sop_4" />
+            <field name="tax_dest_id" ref="irpf_assoc_2" />
+        </record>
+
+    <!-- Retenciones IRPF 1% fiscal.position.tax.template-->
+
+        <record id="fptt_assoc_irpf1sale_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf1sale_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_rep_21" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_1" />
+        </record>
+
+        <record id="fptt_assoc_irpf1sale_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf1sale_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_rep_18" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_1" />
+        </record>
+
+        <record id="fptt_assoc_irpf1sale_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_rep_16" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_16" />
+        </record>
+
+        <record id="fptt_assoc_irpf1sale_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_rep_16" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_1" />
+        </record>
+
+        <record id="fptt_assoc_irpf1sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_10" />
+        </record>
+
+        <record id="fptt_assoc_irpf1sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_rep_10" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_1" />
+        </record>
+
+        <record id="fptt_assoc_irpf1sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_8" />
+        </record>
+
+        <record id="fptt_assoc_irpf1sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_rep_8" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_1" />
+        </record>
+
+        <record id="fptt_assoc_irpf1sale_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_rep_7" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf1sale_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_rep_7" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_1" />
+        </record>
+
+        <record id="fptt_assoc_irpf1sale_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_4" />
+        </record>
+
+        <record id="fptt_assoc_irpf1sale_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_rep_4" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_1" />
+        </record>
+
+        <record id="fptt_assoc_irpf1_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_sop_21" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf1_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_sop_21" />
+            <field name="tax_dest_id" ref="irpf_assoc_1" />
+        </record>
+
+        <record id="fptt_assoc_irpf1_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_sop_18" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_18" />
+        </record>
+
+        <record id="fptt_assoc_irpf1_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_sop_18" />
+            <field name="tax_dest_id" ref="irpf_assoc_1" />
+        </record>
+
+         <record id="fptt_assoc_irpf1_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_sop_16" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_16" />
+        </record>
+
+        <record id="fptt_assoc_irpf1_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_sop_16" />
+            <field name="tax_dest_id" ref="irpf_assoc_1" />
+        </record>
+
+        <record id="fptt_assoc_irpf1_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_sop_10" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_10" />
+        </record>
+
+        <record id="fptt_assoc_irpf1_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_sop_10" />
+            <field name="tax_dest_id" ref="irpf_assoc_1" />
+        </record>
+
+        <record id="fptt_assoc_irpf1_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_sop_8" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_8" />
+        </record>
+
+        <record id="fptt_assoc_irpf1_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_sop_8" />
+            <field name="tax_dest_id" ref="irpf_assoc_1" />
+        </record>
+
+        <record id="fptt_assoc_irpf1_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_sop_7" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf1_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_sop_7" />
+            <field name="tax_dest_id" ref="irpf_assoc_1" />
+        </record>
+
+        <record id="fptt_assoc_irpf1_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_sop_4" />
+            <field name="tax_dest_id" ref="iva_assoc_sop_4" />
+        </record>
+
+        <record id="fptt_assoc_irpf1_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_sop_4" />
+            <field name="tax_dest_id" ref="irpf_assoc_1" />
+        </record>
+
+        <record id="fptt_assoc_irpf21sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_ex" />
+        </record>
+
+        <record id="fptt_assoc_irpf21sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf21" />
+            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_21" />
+        </record>
+
+        <record id="fptt_assoc_irpf20sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_ex" />
+        </record>
+
+        <record id="fptt_assoc_irpf20sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf20" />
+            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_20" />
+        </record> 
+
+        <record id="fptt_assoc_irpf19sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_ex" />
+        </record>
+
+        <record id="fptt_assoc_irpf19sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf19" />
+            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_19" />
+        </record>        
+
+        <record id="fptt_assoc_irpf18sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18" />
+            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_ex" />
+        </record>
+
+        <record id="fptt_assoc_irpf18sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf18"/>
+            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_18" />
+        </record>        
+
+        <record id="fptt_assoc_irpf15sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_ex" />
+        </record>
+
+        <record id="fptt_assoc_irpf15sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf15" />
+            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_15" />
+        </record>        
+
+        <record id="fptt_assoc_irpf9sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />            
+            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_ex" />
+        </record>
+
+        <record id="fptt_assoc_irpf9sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf9" />
+            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_9" />
+        </record>
+        
+        <record id="fptt_assoc_irpf7sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />            
+            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_ex" />
+        </record>
+
+        <record id="fptt_assoc_irpf7sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf7" />
+            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_7" />
+        </record>
+
+        <record id="fptt_assoc_irpf2sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />            
+            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_ex" />
+        </record>
+
+        <record id="fptt_assoc_irpf2sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf2" />
+            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_2" />
+        </record>
+
+        <record id="fptt_assoc_irpf1sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
+            <field name="tax_dest_id" ref="iva_assoc_rep_ex" />
+        </record>
+
+        <record id="fptt_assoc_irpf1sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_assoc_irpf1" />
+            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_assoc_sale_1" />
+        </record>
+
+    </data>
+</openerp>
diff --git a/addons/l10n_es/fiscal_templates_pymes.xml b/addons/l10n_es/fiscal_templates_pymes.xml
index 05871fad842..2e84e63bc34 100644
--- a/addons/l10n_es/fiscal_templates_pymes.xml
+++ b/addons/l10n_es/fiscal_templates_pymes.xml
@@ -1,10 +1,10 @@
 <?xml version="1.0" encoding="utf-8"?>
 <openerp>
-    <data noupdate="1">
+    <data noupdate="0">
 
       <!--
       Definición de posiciones fiscales Régimen Nacional, Recargo de Equivalencia,
-      Extracomunitario, Intracomunitario y Retención de IRPF 18%, 15%, 7%, 1%
+      Extracomunitario, Intracomunitario y Retención de IRPFs
 
       Basado en fiscal_templates.xml, con los siguientes cambios:
 
@@ -18,7 +18,7 @@
             fp_* => fp_pymes_*
             fptt_* => fptt_pymes_*
             fpat_* => fpat_pymes_*
-            irpf_sale => irpf_pymes_sale_*
+            irpf_pymes_sale => irpf_pymes_sale_*
 
       Borja López Soilán (Pexego) - borjals@pexego.es (2009-09-09)
 
@@ -35,10 +35,14 @@
             iva_* => iva_pymes_*
             irpf_* => irpf_pymes_*
 
-         Añadidas posiciones fiscales Retención de IRPF 19%, 2% :
-           Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com 2010-02-18 -->
+      Añadidas posiciones fiscales Retención de IRPF 19%, 2% :
+        Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com 2010-02-18
+
+      Añadido mapeo de cuentas del regimen de equivalencia para compras y ventas separados:
+        Ignacio Ibeas (Acysos) - ignacio@acysos.com 2011-05-06 -->
+
+        <!-- Fiscal Position Templates -->
 
-    <!-- Fiscal Position Templates -->
         <record id="fp_pymes_nacional" model="account.fiscal.position.template">
             <field name="name">Régimen Nacional</field>
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
@@ -59,6 +63,16 @@
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
         </record>
 
+        <record id="fp_pymes_irpf21" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 21%</field>
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+        </record>
+
+        <record id="fp_pymes_irpf20" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 20%</field>
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+        </record>
+
         <record id="fp_pymes_irpf19" model="account.fiscal.position.template">
             <field name="name">Retención IRPF 19%</field>
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
@@ -74,6 +88,11 @@
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
         </record>
 
+        <record id="fp_pymes_irpf9" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 9%</field>
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+        </record>
+
         <record id="fp_pymes_irpf7" model="account.fiscal.position.template">
             <field name="name">Retención IRPF 7%</field>
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
@@ -94,26 +113,16 @@
     <!-- ************************************************************* -->
 
     <!-- Extracomunitarios fiscal.position.tax.template-->
-
-        <record id="fptt_pymes_extra_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="iva_pymes_X16_compras_bc" />
-        </record>
-        <record id="fptt_pymes_extra_16_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_16_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_X16_compras_bi" />
-        </record>
-        <record id="fptt_pymes_extra_18" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_extra_4" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="iva_pymes_X18_compras_bc" />
+            <field name="tax_src_id" ref="iva_pymes_sop_4" />
+            <field name="tax_dest_id" ref="iva_pymes_X4_compras_bc" />
         </record>
-        <record id="fptt_pymes_extra_18_inv" model="account.fiscal.position.tax.template">
+
+        <record id="fptt_pymes_extra_4_inv" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_18_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_X18_compras_bi" />
+            <field name="tax_src_id" ref="iva_pymes_sop_4_inv" />
+            <field name="tax_dest_id" ref="iva_pymes_X4_compras_bi" />
         </record>
 
         <record id="fptt_pymes_extra_7" model="account.fiscal.position.tax.template">
@@ -121,30 +130,69 @@
             <field name="tax_src_id" ref="iva_pymes_sop_7" />
             <field name="tax_dest_id" ref="iva_pymes_X7_compras_bc" />
         </record>
+
         <record id="fptt_pymes_extra_7_inv" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_extra"  />
             <field name="tax_src_id" ref="iva_pymes_sop_7_inv" />
             <field name="tax_dest_id" ref="iva_pymes_X7_compras_bi" />
         </record>
+
         <record id="fptt_pymes_extra_8" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_extra"  />
             <field name="tax_src_id" ref="iva_pymes_sop_8" />
             <field name="tax_dest_id" ref="iva_pymes_X8_compras_bc" />
         </record>
+
         <record id="fptt_pymes_extra_8_inv" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_extra"  />
             <field name="tax_src_id" ref="iva_pymes_sop_8_inv" />
             <field name="tax_dest_id" ref="iva_pymes_X8_compras_bi" />
         </record>
-        <record id="fptt_pymes_extra_4" model="account.fiscal.position.tax.template">
+
+        <record id="fptt_pymes_extra_10" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="iva_pymes_X4_compras_bc" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="iva_pymes_X10_compras_bc" />
         </record>
-        <record id="fptt_pymes_extra_4_inv" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_extra_10_inv" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_4_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_X4_compras_bi" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10_inv" />
+            <field name="tax_dest_id" ref="iva_pymes_X10_compras_bi" />
+        </record>
+
+        <record id="fptt_pymes_extra_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_extra"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_16" />
+            <field name="tax_dest_id" ref="iva_pymes_X16_compras_bc" />
+        </record>
+
+        <record id="fptt_pymes_extra_16_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_extra"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_16_inv" />
+            <field name="tax_dest_id" ref="iva_pymes_X16_compras_bi" />
+        </record>
+
+        <record id="fptt_pymes_extra_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_extra"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_18" />
+            <field name="tax_dest_id" ref="iva_pymes_X18_compras_bc" />
+        </record>
+
+        <record id="fptt_pymes_extra_18_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_extra"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_18_inv" />
+            <field name="tax_dest_id" ref="iva_pymes_X18_compras_bi" />
+        </record>
+
+        <record id="fptt_pymes_extra_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_extra"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
+            <field name="tax_dest_id" ref="iva_pymes_X21_compras_bc" />
+        </record>
+        <record id="fptt_pymes_extra_21_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_extra"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_21_inv" />
+            <field name="tax_dest_id" ref="iva_pymes_X21_compras_bi" />
         </record>
 
         <record id="fptt_pymes_extra_ventas_4" model="account.fiscal.position.tax.template">
@@ -164,6 +212,12 @@
             <field name="tax_dest_id" ref="iva_pymes_X0" />
         </record>
 
+        <record id="fptt_pymes_extra_ventas_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_extra"  />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="iva_pymes_X0" />
+        </record>
+
         <record id="fptt_pymes_extra_ventas_16" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_extra"  />
             <field name="tax_src_id" ref="iva_pymes_rep_16" />
@@ -175,27 +229,24 @@
             <field name="tax_dest_id" ref="iva_pymes_X0" />
         </record>
 
+        <record id="fptt_pymes_extra_ventas_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_extra"  />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
+            <field name="tax_dest_id" ref="iva_pymes_X0" />
+        </record>
+
     <!-- Intracomunitarios fiscal.position.tax.template-->
 
-        <record id="fptt_pymes_intra_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="iva_pymes_IC_compras_16_bc" />
-        </record>
-        <record id="fptt_pymes_intra_16_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_16_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_IC_compras_16_bi" />
-        </record>
-        <record id="fptt_pymes_intra_18" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_intra_4" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="iva_pymes_IC_compras_18_bc" />
+            <field name="tax_src_id" ref="iva_pymes_sop_4" />
+            <field name="tax_dest_id" ref="iva_pymes_IC_compras_4_bc" />
         </record>
-        <record id="fptt_pymes_intra_18_inv" model="account.fiscal.position.tax.template">
+
+        <record id="fptt_pymes_intra_4_inv" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_18_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_IC_compras_18_bi" />
+            <field name="tax_src_id" ref="iva_pymes_sop_4_inv" />
+            <field name="tax_dest_id" ref="iva_pymes_IC_compras_4_bi" />
         </record>
 
         <record id="fptt_pymes_intra_7" model="account.fiscal.position.tax.template">
@@ -203,30 +254,67 @@
             <field name="tax_src_id" ref="iva_pymes_sop_7" />
             <field name="tax_dest_id" ref="iva_pymes_IC_compras_7_bc" />
         </record>
+
         <record id="fptt_pymes_intra_7_inv" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_intra"  />
             <field name="tax_src_id" ref="iva_pymes_sop_7_inv" />
             <field name="tax_dest_id" ref="iva_pymes_IC_compras_7_bi" />
         </record>
+
         <record id="fptt_pymes_intra_8" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_intra"  />
             <field name="tax_src_id" ref="iva_pymes_sop_8" />
             <field name="tax_dest_id" ref="iva_pymes_IC_compras_8_bc" />
         </record>
+
         <record id="fptt_pymes_intra_8_inv" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_intra"  />
             <field name="tax_src_id" ref="iva_pymes_sop_8_inv" />
             <field name="tax_dest_id" ref="iva_pymes_IC_compras_8_bi" />
         </record>
-        <record id="fptt_pymes_intra_4" model="account.fiscal.position.tax.template">
+
+        <record id="fptt_pymes_intra_10" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="iva_pymes_IC_compras_4_bc" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="iva_pymes_IC_compras_10_bc" />
         </record>
-        <record id="fptt_pymes_intra_4_inv" model="account.fiscal.position.tax.template">
+
+        <record id="fptt_pymes_intra_10_inv" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_4_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_IC_compras_4_bi" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10_inv" />
+            <field name="tax_dest_id" ref="iva_pymes_IC_compras_10_bi" />
+        </record>
+
+        <record id="fptt_pymes_intra_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_intra"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_16" />
+            <field name="tax_dest_id" ref="iva_pymes_IC_compras_16_bc" />
+        </record>
+        <record id="fptt_pymes_intra_16_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_intra"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_16_inv" />
+            <field name="tax_dest_id" ref="iva_pymes_IC_compras_16_bi" />
+        </record>
+        <record id="fptt_pymes_intra_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_intra"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_18" />
+            <field name="tax_dest_id" ref="iva_pymes_IC_compras_18_bc" />
+        </record>
+        <record id="fptt_pymes_intra_18_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_intra"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_18_inv" />
+            <field name="tax_dest_id" ref="iva_pymes_IC_compras_18_bi" />
+        </record>
+
+        <record id="fptt_pymes_intra_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_intra"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
+            <field name="tax_dest_id" ref="iva_pymes_IC_compras_21_bc" />
+        </record>
+        <record id="fptt_pymes_intra_21_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_intra"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_21_inv" />
+            <field name="tax_dest_id" ref="iva_pymes_IC_compras_21_bi" />
         </record>
 
         <record id="fptt_pymes_intra_ventas_4" model="account.fiscal.position.tax.template">
@@ -246,6 +334,12 @@
             <field name="tax_dest_id" ref="iva_pymes_IO" />
         </record>
 
+        <record id="fptt_pymes_intra_ventas_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_intra"  />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="iva_pymes_IO" />
+        </record>
+
         <record id="fptt_pymes_intra_ventas_16" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_intra"  />
             <field name="tax_src_id" ref="iva_pymes_rep_16" />
@@ -257,8 +351,62 @@
             <field name="tax_dest_id" ref="iva_pymes_IO" />
         </record>
 
+         <record id="fptt_pymes_intra_ventas_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_intra"  />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
+            <field name="tax_dest_id" ref="iva_pymes_IO" />
+        </record>
+
     <!-- Recargo de equivalencia fiscal.position.tax.template-->
 
+        <record id="fptt_pymes_recargo_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_rep_4" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_4" />
+        </record>
+
+        <record id="fptt_pymes_recargo_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_rep_4" />
+            <field name="tax_dest_id" ref="re_pymes_05" />
+        </record>
+
+        <record id="fptt_pymes_recargo_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_rep_7" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_7" />
+        </record>
+
+        <record id="fptt_pymes_recargo_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_rep_7" />
+            <field name="tax_dest_id" ref="re_pymes_1" />
+        </record>
+
+        <record id="fptt_pymes_recargo_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
+        </record>
+
+        <record id="fptt_pymes_recargo_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_dest_id" ref="re_pymes_1" />
+        </record>
+
+        <record id="fptt_pymes_recargo_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_10" />
+        </record>
+
+        <record id="fptt_pymes_recargo_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="re_pymes_14" />
+        </record>
+
         <record id="fptt_pymes_recargo_16" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_recargo"  />
             <field name="tax_src_id" ref="iva_pymes_rep_16" />
@@ -270,7 +418,7 @@
             <field name="tax_src_id" ref="iva_pymes_rep_16" />
             <field name="tax_dest_id" ref="re_pymes_4" />
         </record>
-    
+
         <record id="fptt_pymes_recargo_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_recargo"  />
             <field name="tax_src_id" ref="iva_pymes_rep_18" />
@@ -283,40 +431,184 @@
             <field name="tax_dest_id" ref="re_pymes_4" />
         </record>
 
-        <record id="fptt_pymes_recargo_7" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_recargo_21" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_7" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_7" />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_21" />
         </record>
 
-        <record id="fptt_pymes_recargo_7_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_recargo_21_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_7" />
-            <field name="tax_dest_id" ref="re_pymes_1" />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
+            <field name="tax_dest_id" ref="re_pymes_52" />
         </record>
-    
-        <record id="fptt_pymes_recargo_8" model="account.fiscal.position.tax.template">
+
+        <record id="fptt_pymes_recargo_buy_4" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
+            <field name="tax_src_id" ref="iva_pymes_sop_4" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_4" />
         </record>
 
-        <record id="fptt_pymes_recargo_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_recargo_buy_4_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="re_pymes_1" />
+            <field name="tax_src_id" ref="iva_pymes_sop_4" />
+            <field name="tax_dest_id" ref="re_pymes_buy_05" />
         </record>
 
-        <record id="fptt_pymes_recargo_4" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_recargo_buy_7" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_4" />
+            <field name="tax_src_id" ref="iva_pymes_sop_7" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_7" />
         </record>
 
-        <record id="fptt_pymes_recargo_4_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_recargo_buy_7_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="re_pymes_05" />
+            <field name="tax_src_id" ref="iva_pymes_sop_7" />
+            <field name="tax_dest_id" ref="re_pymes_buy_1" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_dest_id" ref="re_pymes_buy_1" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_10" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="re_pymes_buy_14" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_16" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_16" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_16" />
+            <field name="tax_dest_id" ref="re_pymes_buy_4" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_18" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_18" />
+            <field name="tax_dest_id" ref="re_pymes_buy_4" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_21" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
+            <field name="tax_dest_id" ref="re_pymes_buy_52" />
+        </record>
+
+         <record id="fptt_pymes_recargo_buy_4_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_4_inv" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_4_inv" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_4_2_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_4_inv" />
+            <field name="tax_dest_id" ref="re_pymes_buy_05" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_7_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_7_inv" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_7_inv" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_7_2_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_7_inv" />
+            <field name="tax_dest_id" ref="re_pymes_buy_1" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_8_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_8_inv" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_8_inv" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_8_2_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_8_inv" />
+            <field name="tax_dest_id" ref="re_pymes_buy_1" />
+        </record>
+
+         <record id="fptt_pymes_recargo_buy_10_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_10_inv" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_10_inv" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_10_2_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_10_inv" />
+            <field name="tax_dest_id" ref="re_pymes_buy_14" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_16_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_16_inv" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_16_inv" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_16_2_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_16_inv" />
+            <field name="tax_dest_id" ref="re_pymes_buy_4" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_18_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_18_inv" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_18_inv" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_18_2_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_18_inv" />
+            <field name="tax_dest_id" ref="re_pymes_buy_4" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_21_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_21_inv" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_21_inv" />
+        </record>
+
+        <record id="fptt_pymes_recargo_buy_21_2_inv" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_recargo"  />
+            <field name="tax_src_id" ref="iva_pymes_sop_21_inv" />
+            <field name="tax_dest_id" ref="re_pymes_buy_52" />
         </record>
 
     <!-- Extracomunitarios fiscal.position.account.template-->
@@ -395,30 +687,321 @@
             <field name="account_dest_id" ref="pgc_pymes_7051" />
         </record>
 
+    <!-- Retenciones IRPF 21% fiscal.position.tax.template-->
 
-    <!-- Retenciones IRPF 19% fiscal.position.tax.template-->
+        <record id="fptt_pymes_irpf21sale_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_21" />
+        </record>
 
-        <record id="fptt_pymes_irpf19sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
+        <record id="fptt_pymes_irpf21sale_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_21" />
+        </record>
+
+        <record id="fptt_pymes_irpf21sale_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
             <field name="tax_src_id" ref="iva_pymes_rep_18" />
             <field name="tax_dest_id" ref="iva_pymes_rep_18" />
         </record>
 
-        <record id="fptt_pymes_irpf19sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
+        <record id="fptt_pymes_irpf21sale_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
             <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_19" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_21" />
         </record>
 
-        <record id="fptt_pymes_irpf19sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
+        <record id="fptt_pymes_irpf21sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_10" />
+        </record>
+
+        <record id="fptt_pymes_irpf21sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_21" />
+        </record>
+
+        <record id="fptt_pymes_irpf21sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
             <field name="tax_src_id" ref="iva_pymes_rep_8" />
             <field name="tax_dest_id" ref="iva_pymes_rep_8" />
         </record>
 
-        <record id="fptt_pymes_irpf19sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
+        <record id="fptt_pymes_irpf21sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
             <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_21" />
+        </record>
+
+        <record id="fptt_pymes_irpf21sale_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
+            <field name="tax_src_id" ref="iva_pymes_rep_4" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_4" />
+        </record>
+
+        <record id="fptt_pymes_irpf21sale_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
+            <field name="tax_src_id" ref="iva_pymes_rep_4" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_21" />
+        </record>
+
+        <record id="fptt_pymes_irpf21_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_21" />
+        </record>
+
+        <record id="fptt_pymes_irpf21_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
+            <field name="tax_dest_id" ref="irpf_pymes_21" />
+        </record>
+
+        <record id="fptt_pymes_irpf21_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
+            <field name="tax_src_id" ref="iva_pymes_sop_18" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
+        </record>
+
+        <record id="fptt_pymes_irpf21_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
+            <field name="tax_src_id" ref="iva_pymes_sop_18" />
+            <field name="tax_dest_id" ref="irpf_pymes_21" />
+        </record>
+
+        <record id="fptt_pymes_irpf21_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_10" />
+        </record>
+
+        <record id="fptt_pymes_irpf21_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="irpf_pymes_21" />
+        </record>
+
+        <record id="fptt_pymes_irpf21_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
+            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
+        </record>
+
+        <record id="fptt_pymes_irpf21_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
+            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_dest_id" ref="irpf_pymes_21" />
+        </record>
+
+        <record id="fptt_pymes_irpf21_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
+            <field name="tax_src_id" ref="iva_pymes_sop_4" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_4" />
+        </record>
+
+        <record id="fptt_pymes_irpf21_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
+            <field name="tax_src_id" ref="iva_pymes_sop_4" />
+            <field name="tax_dest_id" ref="irpf_pymes_21" />
+        </record>
+
+        <!-- Retenciones IRPF 20% fiscal.position.tax.template-->
+
+        <record id="fptt_pymes_irpf20sale_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_21" />
+        </record>
+
+        <record id="fptt_pymes_irpf20sale_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_20" />
+        </record>
+
+         <record id="fptt_pymes_irpf20sale_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_rep_18" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
+        </record>
+
+        <record id="fptt_pymes_irpf20sale_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_rep_18" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_20" />
+        </record>
+
+        <record id="fptt_pymes_irpf20sale_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_rep_16" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_16" />
+        </record>
+
+        <record id="fptt_pymes_irpf20sale_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_rep_16" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_20" />
+        </record>
+
+        <record id="fptt_pymes_irpf20sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
+        </record>
+
+        <record id="fptt_pymes_irpf20sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_20" />
+        </record>
+
+        <record id="fptt_pymes_irpf20sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_10" />
+        </record>
+
+        <record id="fptt_pymes_irpf20sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_20" />
+        </record>
+
+        <record id="fptt_pymes_irpf20sale_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_rep_7" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_7" />
+        </record>
+
+        <record id="fptt_pymes_irpf20sale_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_rep_7" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_20" />
+        </record>
+
+        <record id="fptt_pymes_irpf20sale_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_rep_4" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_4" />
+        </record>
+
+        <record id="fptt_pymes_irpf20sale_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_rep_4" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_20" />
+        </record>
+
+        <record id="fptt_pymes_irpf20_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_21" />
+        </record>
+
+        <record id="fptt_pymes_irpf20_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
+            <field name="tax_dest_id" ref="irpf_pymes_20" />
+        </record>
+
+        <record id="fptt_pymes_irpf20_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_sop_18" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
+        </record>
+
+        <record id="fptt_pymes_irpf20_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_sop_18" />
+            <field name="tax_dest_id" ref="irpf_pymes_20" />
+        </record>
+
+        <record id="fptt_pymes_irpf20_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_sop_16" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_16" />
+        </record>
+
+        <record id="fptt_pymes_irpf20_16_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_sop_16" />
+            <field name="tax_dest_id" ref="irpf_pymes_20" />
+        </record>
+
+        <record id="fptt_pymes_irpf20_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_10" />
+        </record>
+
+        <record id="fptt_pymes_irpf20_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="irpf_pymes_20" />
+        </record>
+
+        <record id="fptt_pymes_irpf20_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
+        </record>
+
+        <record id="fptt_pymes_irpf20_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_dest_id" ref="irpf_pymes_20" />
+        </record>
+
+        <record id="fptt_pymes_irpf20_7" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_sop_7" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_7" />
+        </record>
+
+        <record id="fptt_pymes_irpf20_7_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_sop_7" />
+            <field name="tax_dest_id" ref="irpf_pymes_20" />
+        </record>
+
+        <record id="fptt_pymes_irpf20_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_sop_4" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_4" />
+        </record>
+
+        <record id="fptt_pymes_irpf20_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_sop_4" />
+            <field name="tax_dest_id" ref="irpf_pymes_20" />
+        </record>
+
+    <!-- Retenciones IRPF 19% fiscal.position.tax.template-->
+
+        <record id="fptt_pymes_irpf19sale_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf19" />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_21" />
+        </record>
+
+        <record id="fptt_pymes_irpf19sale_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf19" />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_19" />
+        </record>
+
+        <record id="fptt_pymes_irpf19sale_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf19" />
+            <field name="tax_src_id" ref="iva_pymes_rep_18" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
+        </record>
+
+        <record id="fptt_pymes_irpf19sale_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf19" />
+            <field name="tax_src_id" ref="iva_pymes_rep_18" />
             <field name="tax_dest_id" ref="irpf_pymes_sale_19" />
         </record>
 
@@ -434,6 +1017,30 @@
             <field name="tax_dest_id" ref="irpf_pymes_sale_19" />
         </record>
 
+         <record id="fptt_pymes_irpf19sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf19" />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_10" />
+        </record>
+
+        <record id="fptt_pymes_irpf19sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf19" />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_19" />
+        </record>
+
+        <record id="fptt_pymes_irpf19sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf19" />
+            <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
+        </record>
+
+        <record id="fptt_pymes_irpf19sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf19" />
+            <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_19" />
+        </record>
+
         <record id="fptt_pymes_irpf19sale_7" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf19" />
             <field name="tax_src_id" ref="iva_pymes_rep_7" />
@@ -458,6 +1065,18 @@
             <field name="tax_dest_id" ref="irpf_pymes_sale_19" />
         </record>
 
+        <record id="fptt_pymes_irpf19_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf19" />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_21" />
+        </record>
+
+        <record id="fptt_pymes_irpf19_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf19" />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
+            <field name="tax_dest_id" ref="irpf_pymes_19" />
+        </record>
+
         <record id="fptt_pymes_irpf19_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf19" />
             <field name="tax_src_id" ref="iva_pymes_sop_18" />
@@ -470,27 +1089,39 @@
             <field name="tax_dest_id" ref="irpf_pymes_19" />
         </record>
 
-        <record id="fptt_pymes_irpf19_8" model="account.fiscal.position.tax.template">
+         <record id="fptt_pymes_irpf19_16" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
+            <field name="tax_src_id" ref="iva_pymes_sop_16" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_16" />
         </record>
 
-        <record id="fptt_pymes_irpf19_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf19_16_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_src_id" ref="iva_pymes_sop_16" />
             <field name="tax_dest_id" ref="irpf_pymes_19" />
         </record>
 
-        <record id="fptt_pymes_irpf19_16" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf19_10" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_16" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_10" />
         </record>
 
-        <record id="fptt_pymes_irpf19_16_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf19_10_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="irpf_pymes_19" />
+        </record>
+
+        <record id="fptt_pymes_irpf19_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf19" />
+            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
+        </record>
+
+        <record id="fptt_pymes_irpf19_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf19" />
+            <field name="tax_src_id" ref="iva_pymes_sop_8" />
             <field name="tax_dest_id" ref="irpf_pymes_19" />
         </record>
 
@@ -520,27 +1151,27 @@
 
     <!-- Retenciones IRPF 18% fiscal.position.tax.template-->
 
-        <record id="fptt_pymes_irpf18sale_18" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf18sale_21" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_21" />
         </record>
 
-        <record id="fptt_pymes_irpf18sale_18_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf18sale_21_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
             <field name="tax_dest_id" ref="irpf_pymes_sale_18" />
         </record>
 
-        <record id="fptt_pymes_irpf18sale_8" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf18sale_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
+            <field name="tax_src_id" ref="iva_pymes_rep_18" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
         </record>
 
-        <record id="fptt_pymes_irpf18sale_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf18sale_18_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_src_id" ref="iva_pymes_rep_18" />
             <field name="tax_dest_id" ref="irpf_pymes_sale_18" />
         </record>
 
@@ -556,6 +1187,30 @@
             <field name="tax_dest_id" ref="irpf_pymes_sale_18" />
         </record>
 
+        <record id="fptt_pymes_irpf18sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf18" />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_10" />
+        </record>
+
+        <record id="fptt_pymes_irpf18sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf18" />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_18" />
+        </record>
+
+        <record id="fptt_pymes_irpf18sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf18" />
+            <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
+        </record>
+
+        <record id="fptt_pymes_irpf18sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf18" />
+            <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_18" />
+        </record>
+
         <record id="fptt_pymes_irpf18sale_7" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf18" />
             <field name="tax_src_id" ref="iva_pymes_rep_7" />
@@ -580,27 +1235,27 @@
             <field name="tax_dest_id" ref="irpf_pymes_sale_18" />
         </record>
 
-        <record id="fptt_pymes_irpf18_18" model="account.fiscal.position.tax.template">
+         <record id="fptt_pymes_irpf18_21" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_21" />
         </record>
 
-        <record id="fptt_pymes_irpf18_18_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf18_21_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
             <field name="tax_dest_id" ref="irpf_pymes_18" />
         </record>
 
-        <record id="fptt_pymes_irpf18_8" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf18_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
+            <field name="tax_src_id" ref="iva_pymes_sop_18" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
         </record>
 
-        <record id="fptt_pymes_irpf18_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf18_18_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_src_id" ref="iva_pymes_sop_18" />
             <field name="tax_dest_id" ref="irpf_pymes_18" />
         </record>
 
@@ -616,6 +1271,30 @@
             <field name="tax_dest_id" ref="irpf_pymes_18" />
         </record>
 
+        <record id="fptt_pymes_irpf18_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf18" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_10" />
+        </record>
+
+        <record id="fptt_pymes_irpf18_8_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf18" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="irpf_pymes_18" />
+        </record>
+
+        <record id="fptt_pymes_irpf18_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf18" />
+            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
+        </record>
+
+        <record id="fptt_pymes_irpf18_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf18" />
+            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_dest_id" ref="irpf_pymes_18" />
+        </record>
+
         <record id="fptt_pymes_irpf18_7" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf18" />
             <field name="tax_src_id" ref="iva_pymes_sop_7" />
@@ -642,27 +1321,27 @@
 
     <!-- Retenciones IRPF 15% fiscal.position.tax.template-->
 
-        <record id="fptt_pymes_irpf15sale_18" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf15sale_21" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_21" />
         </record>
 
-        <record id="fptt_pymes_irpf15sale_18_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf15sale_21_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
             <field name="tax_dest_id" ref="irpf_pymes_sale_15" />
         </record>
 
-        <record id="fptt_pymes_irpf15sale_8" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf15sale_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
+            <field name="tax_src_id" ref="iva_pymes_rep_18" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
         </record>
 
-        <record id="fptt_pymes_irpf15sale_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf15sale_18_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_src_id" ref="iva_pymes_rep_18" />
             <field name="tax_dest_id" ref="irpf_pymes_sale_15" />
         </record>
 
@@ -678,6 +1357,30 @@
             <field name="tax_dest_id" ref="irpf_pymes_sale_15" />
         </record>
 
+        <record id="fptt_pymes_irpf15sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf15" />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_10" />
+        </record>
+
+        <record id="fptt_pymes_irpf15sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf15" />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_15" />
+        </record>
+
+        <record id="fptt_pymes_irpf15sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf15" />
+            <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
+        </record>
+
+        <record id="fptt_pymes_irpf15sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf15" />
+            <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_15" />
+        </record>
+
         <record id="fptt_pymes_irpf15sale_7" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf15" />
             <field name="tax_src_id" ref="iva_pymes_rep_7" />
@@ -702,27 +1405,27 @@
             <field name="tax_dest_id" ref="irpf_pymes_sale_15" />
         </record>
 
-        <record id="fptt_pymes_irpf15_18" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf15_21" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_21" />
         </record>
 
-        <record id="fptt_pymes_irpf15_18_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf15_21_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
             <field name="tax_dest_id" ref="irpf_pymes_15" />
         </record>
 
-        <record id="fptt_pymes_irpf15_8" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf15_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
+            <field name="tax_src_id" ref="iva_pymes_sop_18" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
         </record>
 
-        <record id="fptt_pymes_irpf15_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf15_18_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_src_id" ref="iva_pymes_sop_18" />
             <field name="tax_dest_id" ref="irpf_pymes_15" />
         </record>
 
@@ -738,6 +1441,30 @@
             <field name="tax_dest_id" ref="irpf_pymes_15" />
         </record>
 
+        <record id="fptt_pymes_irpf15_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf15" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_10" />
+        </record>
+
+        <record id="fptt_pymes_irpf15_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf15" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="irpf_pymes_15" />
+        </record>
+
+        <record id="fptt_pymes_irpf15_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf15" />
+            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
+        </record>
+
+        <record id="fptt_pymes_irpf15_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf15" />
+            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_dest_id" ref="irpf_pymes_15" />
+        </record>
+
         <record id="fptt_pymes_irpf15_7" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf15" />
             <field name="tax_src_id" ref="iva_pymes_sop_7" />
@@ -762,29 +1489,151 @@
             <field name="tax_dest_id" ref="irpf_pymes_15" />
         </record>
 
-    <!-- Retenciones IRPF 7% fiscal.position.tax.template-->
+    <!-- Retenciones IRPF 9% fiscal.position.tax.template-->
 
-        <record id="fptt_pymes_irpf7sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
+        <record id="fptt_pymes_irpf9sale_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_21" />
+        </record>
+
+        <record id="fptt_pymes_irpf9sale_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_9" />
+        </record>
+
+        <record id="fptt_pymes_irpf9sale_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
             <field name="tax_src_id" ref="iva_pymes_rep_18" />
             <field name="tax_dest_id" ref="iva_pymes_rep_18" />
         </record>
 
-        <record id="fptt_pymes_irpf7sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
+        <record id="fptt_pymes_irpf9sale_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
             <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_7" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_9" />
         </record>
 
-        <record id="fptt_pymes_irpf7sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
+        <record id="fptt_pymes_irpf9sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_10" />
+        </record>
+
+        <record id="fptt_pymes_irpf9sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_9" />
+        </record>
+
+        <record id="fptt_pymes_irpf9sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
             <field name="tax_src_id" ref="iva_pymes_rep_8" />
             <field name="tax_dest_id" ref="iva_pymes_rep_8" />
         </record>
 
-        <record id="fptt_pymes_irpf7sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
+        <record id="fptt_pymes_irpf9sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
             <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_9" />
+        </record>
+
+        <record id="fptt_pymes_irpf9sale_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
+            <field name="tax_src_id" ref="iva_pymes_rep_4" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_4" />
+        </record>
+
+        <record id="fptt_pymes_irpf9sale_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
+            <field name="tax_src_id" ref="iva_pymes_rep_4" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_9" />
+        </record>
+
+        <record id="fptt_pymes_irpf9_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_21" />
+        </record>
+
+        <record id="fptt_pymes_irpf9_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
+            <field name="tax_dest_id" ref="irpf_pymes_9" />
+        </record>
+
+        <record id="fptt_pymes_irpf9_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
+            <field name="tax_src_id" ref="iva_pymes_sop_18" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
+        </record>
+
+        <record id="fptt_pymes_irpf9_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
+            <field name="tax_src_id" ref="iva_pymes_sop_18" />
+            <field name="tax_dest_id" ref="irpf_pymes_9" />
+        </record>
+
+         <record id="fptt_pymes_irpf9_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_10" />
+        </record>
+
+        <record id="fptt_pymes_irpf9_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="irpf_pymes_9" />
+        </record>
+
+        <record id="fptt_pymes_irpf9_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
+            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
+        </record>
+
+        <record id="fptt_pymes_irpf9_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
+            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_dest_id" ref="irpf_pymes_9" />
+        </record>
+
+        <record id="fptt_pymes_irpf9_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
+            <field name="tax_src_id" ref="iva_pymes_sop_4" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_4" />
+        </record>
+
+        <record id="fptt_pymes_irpf9_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
+            <field name="tax_src_id" ref="iva_pymes_sop_4" />
+            <field name="tax_dest_id" ref="irpf_pymes_9" />
+        </record>
+
+    <!-- Retenciones IRPF 7% fiscal.position.tax.template-->
+
+        <record id="fptt_pymes_irpf7sale_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf7" />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_21" />
+        </record>
+
+        <record id="fptt_pymes_irpf7sale_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf7" />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_7" />
+        </record>
+
+        <record id="fptt_pymes_irpf7sale_18" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf7" />
+            <field name="tax_src_id" ref="iva_pymes_rep_18" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
+        </record>
+
+        <record id="fptt_pymes_irpf7sale_18_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf7" />
+            <field name="tax_src_id" ref="iva_pymes_rep_18" />
             <field name="tax_dest_id" ref="irpf_pymes_sale_7" />
         </record>
 
@@ -800,6 +1649,30 @@
             <field name="tax_dest_id" ref="irpf_pymes_sale_7" />
         </record>
 
+        <record id="fptt_pymes_irpf7sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf7" />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_10" />
+        </record>
+
+        <record id="fptt_pymes_irpf7sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf7" />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_7" />
+        </record>
+
+        <record id="fptt_pymes_irpf7sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf7" />
+            <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
+        </record>
+
+        <record id="fptt_pymes_irpf7sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf7" />
+            <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_7" />
+        </record>
+
         <record id="fptt_pymes_irpf7sale_7" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf7" />
             <field name="tax_src_id" ref="iva_pymes_rep_7" />
@@ -824,27 +1697,27 @@
             <field name="tax_dest_id" ref="irpf_pymes_sale_7" />
         </record>
 
-        <record id="fptt_pymes_irpf7_18" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf7_21" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_21" />
         </record>
 
-        <record id="fptt_pymes_irpf7_18_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf7_21_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
             <field name="tax_dest_id" ref="irpf_pymes_7" />
         </record>
 
-        <record id="fptt_pymes_irpf7_8" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf7_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
+            <field name="tax_src_id" ref="iva_pymes_sop_18" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
         </record>
 
-        <record id="fptt_pymes_irpf7_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf7_18_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_src_id" ref="iva_pymes_sop_18" />
             <field name="tax_dest_id" ref="irpf_pymes_7" />
         </record>
 
@@ -860,6 +1733,31 @@
             <field name="tax_dest_id" ref="irpf_pymes_7" />
         </record>
 
+         <record id="fptt_pymes_irpf7_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf7" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_10" />
+        </record>
+
+        <record id="fptt_pymes_irpf7_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf7" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="irpf_pymes_7" />
+        </record>
+
+        <record id="fptt_pymes_irpf7_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf7" />
+            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
+        </record>
+
+        <record id="fptt_pymes_irpf7_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf7" />
+            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_dest_id" ref="irpf_pymes_7" />
+        </record>
+
+
         <record id="fptt_pymes_irpf7_7" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf7" />
             <field name="tax_src_id" ref="iva_pymes_sop_7" />
@@ -886,27 +1784,27 @@
 
     <!-- Retenciones IRPF 2% fiscal.position.tax.template-->
 
-        <record id="fptt_pymes_irpf2sale_18" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf2sale_21" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_21" />
         </record>
 
-        <record id="fptt_pymes_irpf2sale_18_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf2sale_21_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
             <field name="tax_dest_id" ref="irpf_pymes_sale_2" />
         </record>
 
-        <record id="fptt_pymes_irpf2sale_8" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf2sale_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
+            <field name="tax_src_id" ref="iva_pymes_rep_18" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
         </record>
 
-        <record id="fptt_pymes_irpf2sale_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf2sale_18_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_src_id" ref="iva_pymes_rep_18" />
             <field name="tax_dest_id" ref="irpf_pymes_sale_2" />
         </record>
 
@@ -922,6 +1820,30 @@
             <field name="tax_dest_id" ref="irpf_pymes_sale_2" />
         </record>
 
+        <record id="fptt_pymes_irpf2sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf2" />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_10" />
+        </record>
+
+        <record id="fptt_pymes_irpf2sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf2" />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_2" />
+        </record>
+
+        <record id="fptt_pymes_irpf2sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf2" />
+            <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
+        </record>
+
+        <record id="fptt_pymes_irpf2sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf2" />
+            <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_2" />
+        </record>
+
         <record id="fptt_pymes_irpf2sale_7" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf2" />
             <field name="tax_src_id" ref="iva_pymes_rep_7" />
@@ -946,27 +1868,27 @@
             <field name="tax_dest_id" ref="irpf_pymes_sale_2" />
         </record>
 
-        <record id="fptt_pymes_irpf2_18" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf2_21" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_21" />
         </record>
 
-        <record id="fptt_pymes_irpf2_18_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf2_21_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
             <field name="tax_dest_id" ref="irpf_pymes_2" />
         </record>
 
-        <record id="fptt_pymes_irpf2_8" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf2_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
+            <field name="tax_src_id" ref="iva_pymes_sop_18" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
         </record>
 
-        <record id="fptt_pymes_irpf2_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf2_18_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_src_id" ref="iva_pymes_sop_18" />
             <field name="tax_dest_id" ref="irpf_pymes_2" />
         </record>
 
@@ -982,6 +1904,30 @@
             <field name="tax_dest_id" ref="irpf_pymes_2" />
         </record>
 
+        <record id="fptt_pymes_irpf2_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf2" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_10" />
+        </record>
+
+        <record id="fptt_pymes_irpf2_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf2" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="irpf_pymes_2" />
+        </record>
+
+        <record id="fptt_pymes_irpf2_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf2" />
+            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
+        </record>
+
+        <record id="fptt_pymes_irpf2_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf2" />
+            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_dest_id" ref="irpf_pymes_2" />
+        </record>
+
         <record id="fptt_pymes_irpf2_7" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf2" />
             <field name="tax_src_id" ref="iva_pymes_sop_7" />
@@ -1008,27 +1954,27 @@
 
     <!-- Retenciones IRPF 1% fiscal.position.tax.template-->
 
-        <record id="fptt_pymes_irpf1sale_18" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf1sale_21" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_21" />
         </record>
 
-        <record id="fptt_pymes_irpf1sale_18_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf1sale_21_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
+            <field name="tax_src_id" ref="iva_pymes_rep_21" />
             <field name="tax_dest_id" ref="irpf_pymes_sale_1" />
         </record>
 
-        <record id="fptt_pymes_irpf1sale_8" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf1sale_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
+            <field name="tax_src_id" ref="iva_pymes_rep_18" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
         </record>
 
-        <record id="fptt_pymes_irpf1sale_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf1sale_18_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_src_id" ref="iva_pymes_rep_18" />
             <field name="tax_dest_id" ref="irpf_pymes_sale_1" />
         </record>
 
@@ -1044,6 +1990,30 @@
             <field name="tax_dest_id" ref="irpf_pymes_sale_1" />
         </record>
 
+        <record id="fptt_pymes_irpf1sale_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf1" />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_10" />
+        </record>
+
+        <record id="fptt_pymes_irpf1sale_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf1" />
+            <field name="tax_src_id" ref="iva_pymes_rep_10" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_1" />
+        </record>
+
+        <record id="fptt_pymes_irpf1sale_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf1" />
+            <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
+        </record>
+
+        <record id="fptt_pymes_irpf1sale_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf1" />
+            <field name="tax_src_id" ref="iva_pymes_rep_8" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_1" />
+        </record>
+
         <record id="fptt_pymes_irpf1sale_7" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf1" />
             <field name="tax_src_id" ref="iva_pymes_rep_7" />
@@ -1068,6 +2038,18 @@
             <field name="tax_dest_id" ref="irpf_pymes_sale_1" />
         </record>
 
+        <record id="fptt_pymes_irpf1_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf1" />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_21" />
+        </record>
+
+        <record id="fptt_pymes_irpf1_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf1" />
+            <field name="tax_src_id" ref="iva_pymes_sop_21" />
+            <field name="tax_dest_id" ref="irpf_pymes_1" />
+        </record>
+
         <record id="fptt_pymes_irpf1_18" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf1" />
             <field name="tax_src_id" ref="iva_pymes_sop_18" />
@@ -1080,27 +2062,39 @@
             <field name="tax_dest_id" ref="irpf_pymes_1" />
         </record>
 
-        <record id="fptt_pymes_irpf1_8" model="account.fiscal.position.tax.template">
+         <record id="fptt_pymes_irpf1_16" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
+            <field name="tax_src_id" ref="iva_pymes_sop_16" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_16" />
         </record>
 
-        <record id="fptt_pymes_irpf1_8_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf1_16_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_src_id" ref="iva_pymes_sop_16" />
             <field name="tax_dest_id" ref="irpf_pymes_1" />
         </record>
 
-        <record id="fptt_pymes_irpf1_16" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf1_10" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_16" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_10" />
         </record>
 
-        <record id="fptt_pymes_irpf1_16_2" model="account.fiscal.position.tax.template">
+        <record id="fptt_pymes_irpf1_10_2" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
+            <field name="tax_src_id" ref="iva_pymes_sop_10" />
+            <field name="tax_dest_id" ref="irpf_pymes_1" />
+        </record>
+
+        <record id="fptt_pymes_irpf1_8" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf1" />
+            <field name="tax_src_id" ref="iva_pymes_sop_8" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
+        </record>
+
+        <record id="fptt_pymes_irpf1_8_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf1" />
+            <field name="tax_src_id" ref="iva_pymes_sop_8" />
             <field name="tax_dest_id" ref="irpf_pymes_1" />
         </record>
 
@@ -1128,5 +2122,222 @@
             <field name="tax_dest_id" ref="irpf_pymes_1" />
         </record>
 
+        <record id="fptt_pymes_irpf21sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
+            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_ex" />
+        </record>
+
+        <record id="fptt_pymes_irpf21sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21" />
+            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_21" />
+        </record>
+
+        <record id="fptt_pymes_irpf20sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_ex" />
+        </record>
+
+        <record id="fptt_pymes_irpf20sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20" />
+            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_20" />
+        </record> 
+
+        <record id="fptt_pymes_irpf19sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf19" />
+            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_ex" />
+        </record>
+
+        <record id="fptt_pymes_irpf19sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf19" />
+            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_19" />
+        </record>        
+
+        <record id="fptt_pymes_irpf18sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf18" />
+            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_ex" />
+        </record>
+
+        <record id="fptt_pymes_irpf18sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf18"/>
+            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_18" />
+        </record>        
+
+        <record id="fptt_pymes_irpf15sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf15" />
+            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_ex" />
+        </record>
+
+        <record id="fptt_pymes_irpf15sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf15" />
+            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_15" />
+        </record>        
+
+        <record id="fptt_pymes_irpf9sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />            
+            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_ex" />
+        </record>
+
+        <record id="fptt_pymes_irpf9sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
+            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_9" />
+        </record>
+        
+        <record id="fptt_pymes_irpf7sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf7" />            
+            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_ex" />
+        </record>
+
+        <record id="fptt_pymes_irpf7sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf7" />
+            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_7" />
+        </record>
+
+        <record id="fptt_pymes_irpf2sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf2" />            
+            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_ex" />
+        </record>
+
+        <record id="fptt_pymes_irpf2sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf2" />
+            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_2" />
+        </record>
+
+        <record id="fptt_pymes_irpf1sale_ex" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf1" />
+            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
+            <field name="tax_dest_id" ref="iva_pymes_rep_ex" />
+        </record>
+
+        <record id="fptt_pymes_irpf1sale_ex_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf1" />
+            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
+            <field name="tax_dest_id" ref="irpf_pymes_sale_1" />
+        </record>
+        
+        <!-- IVA SOPORTADO -->
+        
+        <record id="fptt_pymes_irpf21_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21"/>
+            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_ex" />
+        </record>
+
+        <record id="fptt_pymes_irpf21_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf21"/>
+            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
+            <field name="tax_dest_id" ref="irpf_pymes_21" />
+        </record>
+
+        <record id="fptt_pymes_irpf20_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20"/>
+            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_ex" />
+        </record>
+
+        <record id="fptt_pymes_irpf20_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf20"/>
+            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
+            <field name="tax_dest_id" ref="irpf_pymes_20" />
+        </record>
+
+        <record id="fptt_pymes_irpf19_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf19"/>
+            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_ex" />
+        </record>
+
+        <record id="fptt_pymes_irpf19_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf19"/>
+            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
+            <field name="tax_dest_id" ref="irpf_pymes_19" />
+        </record>
+        
+        <record id="fptt_pymes_irpf18_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf18" />
+            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_ex" />
+        </record>
+
+        <record id="fptt_pymes_irpf18_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf18" />
+            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
+            <field name="tax_dest_id" ref="irpf_pymes_18" />
+        </record>
+        
+        <record id="fptt_pymes_irpf15_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf15" />
+            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_ex" />
+        </record>
+
+        <record id="fptt_pymes_irpf15_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf15"/>
+            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
+            <field name="tax_dest_id" ref="irpf_pymes_15" />
+        </record>
+        
+        <record id="fptt_pymes_irpf9_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
+            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_ex" />
+        </record>
+
+        <record id="fptt_pymes_irpf9_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf9" />
+            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
+            <field name="tax_dest_id" ref="irpf_pymes_9" />
+        </record>        
+
+        <record id="fptt_pymes_irpf7_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf7" />
+            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_ex" />
+        </record>
+
+        <record id="fptt_pymes_irpf7_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf7" />
+            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
+            <field name="tax_dest_id" ref="irpf_pymes_7" />
+        </record>        
+
+        <record id="fptt_pymes_irpf2_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf2" />
+            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_ex" />
+        </record>
+
+        <record id="fptt_pymes_irpf2_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf2" />
+            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
+            <field name="tax_dest_id" ref="irpf_pymes_2" />
+        </record>
+        
+        <record id="fptt_pymes_irpf1_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf1" />
+            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
+            <field name="tax_dest_id" ref="iva_pymes_sop_ex" />
+        </record>
+
+        <record id="fptt_pymes_irpf1_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_pymes_irpf1" />
+            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
+            <field name="tax_dest_id" ref="irpf_pymes_1" />
+        </record> 
     </data>
 </openerp>
diff --git a/addons/l10n_es/taxes_data.xml b/addons/l10n_es/taxes_data.xml
index 41b52ee077d..586358ffc70 100644
--- a/addons/l10n_es/taxes_data.xml
+++ b/addons/l10n_es/taxes_data.xml
@@ -1,25 +1,37 @@
 <?xml version="1.0" encoding="utf-8"?>
 <openerp>
-    <data noupdate="1">
-        
-     <!--
-     Definición de IVA y retenciones, códigos de impuestos y cuentas contables adicionales
-        
+    <data noupdate="0">
+
+    <!-- Definición de IVA y retenciones, códigos de impuestos y cuentas contables adicionales -->
+
+    <!-- Plantillas de impuestos para el Plan General Contable 2008.
+
       Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com (2009-11-28)
         Impuestos IRPF se les ha asignado el grupo others (Otros) en lugar del grupo vat (IVA) por defecto
 
       Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com (2010-02-18)
-           Añadido IRPF 2% (act. agrícolas, ganaderas, forestales), 19% y 21% (antiguo 18%)
+        Añadido IRPF 2% (act. agrícolas, ganaderas, forestales), 19% y 21% (antiguo 18%)
         Novedad 2010: Los rendimientos derivados de rentas de capital mobiliario o inmobiliario, el tipo base de retención pasa del 18% al 19% para los primeros 6000 EUR y al 21% a partir de los 6000 EUR.
-     -->
-        
+
+      Ignacio Ibeas (Acysos) - ignacio@acysos.com (2011-02-22)
+        Modificado type_tax_use de los recargos de equivalencia a "all"
+
+      Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com (2011-08-29)
+        Cambiado Recargos de equivalencia de "all" a "venta" (ya existen los de compra). Ahora quedan definidos de la misma forma que en taxes_data_pymes.xml
+
+      Pedro M. Baeza (Serv. Tecnol. Avanzados) - pedro.baeza@serviciosbaeza.com (2013-01-29)
+        Limpieza de subcuentas de impuestos y corrección de inversión de sujeto pasivo
+
+    -->
+
+
 <!-- Configuracion de codigos de impuesto-->
-        
-    
+
+
     <!-- *********************************************** -->
     <!--IVA DEVENGADO -->
     <!-- *********************************************** -->
-    
+
     <!--Base imponible-->
     <!-- *********************************************** -->
         <record id="iva_dev_base" model="account.tax.code.template">
@@ -28,46 +40,102 @@
             <field name="sign">1.0</field>
             <field name="parent_id" ref="vat_code_chart_root"/>
         </record>
-        
-        
-    
+
+    <!-- Exentas IVA -->
+        <record id="base_sop_ex" model="account.tax.code.template">
+            <field name="name">Base adquisiciones exentas</field>
+            <field name="parent_id" ref="vat_code_chart_root"/>
+            <field name="code">--</field>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="base_rep_ex" model="account.tax.code.template">
+            <field name="name">Base ventas exentas</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="vat_code_chart_root"/>
+            <field name="sign">1.0</field>
+        </record>         	
+
+        <!-- IVA Soportado -->
+        <record id="iva_sop_ex" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">IVA Soportado exento (operaciones corrientes)</field>
+            <field eval="0.0" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field name="base_code_id" ref="base_sop_ex"/>
+            <field name="ref_base_code_id" ref="base_sop_ex"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <!-- IVA REPERCUTIDO-->
+        <record id="iva_rep_ex" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">IVA Exento</field>
+            <field eval="0.0" name="amount"/>
+            <field name="type">percent</field>
+            <field name="base_code_id" ref="base_rep_ex"/>
+            <field name="ref_base_code_id" ref="base_rep_ex"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
     <!--Régimen general-->
-         
+
         <record id="iva_dev_01" model="account.tax.code.template">
             <field name="name">Régimen general IVA Devengado. Base Imponible 4%</field>
             <field name="code">[01]</field>
             <field name="parent_id" ref="iva_dev_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="iva_dev_04" model="account.tax.code.template">
             <field name="name">Régimen general IVA Devengado. Base Imponible 7%</field>
             <field name="code">[04]</field>
             <field name="parent_id" ref="iva_dev_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="iva_dev_04_8" model="account.tax.code.template">
             <field name="name">Régimen general IVA Devengado. Base Imponible 8%</field>
             <field name="code">[04]</field>
             <field name="parent_id" ref="iva_dev_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="iva_dev_04_10" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Base Imponible 10%</field>
+            <field name="code">[04]</field>
+            <field name="parent_id" ref="iva_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="iva_dev_07" model="account.tax.code.template">
             <field name="name">Régimen general IVA Devengado. Base Imponible 16%</field>
             <field name="code">[07]</field>
             <field name="parent_id" ref="iva_dev_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="iva_dev_07_18" model="account.tax.code.template">
             <field name="name">Régimen general IVA Devengado. Base Imponible 18%</field>
             <field name="code">[07]</field>
             <field name="parent_id" ref="iva_dev_base"/>
             <field name="sign">1.0</field>
         </record>
-    
+		<record id="iva_dev_07_21" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Base Imponible 21%</field>
+            <field name="code">[07]</field>
+            <field name="parent_id" ref="iva_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <!-- RECARGO DE EQUIVALENCIA -->
         <!--record id="re_base" model="account.tax.code.template">
             <field name="name">Recargo Equivalencia Base Imponible</field>
@@ -75,73 +143,93 @@
             <field name="sign">1.0</field>
             <field name="parent_id" ref="iva_dev_base"/>
         </record-->
-        
+
         <record id="iva_dev_10" model="account.tax.code.template">
             <field name="name">Recargo Equivalencia Base Imponible 0.5%</field>
             <field name="code">[10]</field>
             <field name="parent_id" ref="iva_dev_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="iva_dev_13" model="account.tax.code.template">
             <field name="name">Recargo Equivalencia Base Imponible 1%</field>
             <field name="code">[13]</field>
             <field name="parent_id" ref="iva_dev_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="iva_dev_13_14" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Base Imponible 1.4%</field>
+            <field name="code">[13]</field>
+            <field name="parent_id" ref="iva_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="iva_dev_16" model="account.tax.code.template">
             <field name="name">Recargo Equivalencia Base Imponible 4%</field>
             <field name="code">[16]</field>
             <field name="parent_id" ref="iva_dev_base"/>
             <field name="sign">1.0</field>
         </record>
-        
-        
+
+        <record id="iva_dev_16_52" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Base Imponible 5.2%</field>
+            <field name="code">[16]</field>
+            <field name="parent_id" ref="iva_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <!-- ADQUISICIONES INTRACOMUNITARIAS -->
-        
+
         <record id="iva_dev_19" model="account.tax.code.template">
             <field name="name">Adquisiciones intracomunitarias. Base Imponible</field>
             <field name="code">[19]</field>
             <field name="parent_id" ref="iva_dev_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
     <!--IVA devengado cuota-->
     <!-- *********************************************** -->
-    
-    
+
+
     <!--Régimen general-->
-         
-         
+
+
         <record id="iva_dev_21" model="account.tax.code.template">
             <field name="name">IVA Cuota total devengada</field>
             <field name="code">[21]</field>
             <field name="sign">1.0</field>
             <field name="parent_id" ref="vat_code_chart_root"/>
         </record>
-         
+
         <record id="iva_dev_03" model="account.tax.code.template">
             <field name="name">Régimen general IVA Devengado. Cuota 4%</field>
             <field name="code">[03]</field>
             <field name="parent_id" ref="iva_dev_21"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="iva_dev_06" model="account.tax.code.template">
             <field name="name">Régimen general IVA Devengado. Cuota 7%</field>
             <field name="code">[06]</field>
             <field name="parent_id" ref="iva_dev_21"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="iva_dev_06_8" model="account.tax.code.template">
             <field name="name">Régimen general IVA Devengado. Cuota 8%</field>
             <field name="code">[06]</field>
             <field name="parent_id" ref="iva_dev_21"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="iva_dev_06_10" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Cuota 10%</field>
+            <field name="code">[06]</field>
+            <field name="parent_id" ref="iva_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="iva_dev_09" model="account.tax.code.template">
             <field name="name">Régimen general IVA Devengado. Cuota 16%</field>
             <field name="code">[09]</field>
@@ -155,7 +243,14 @@
             <field name="parent_id" ref="iva_dev_21"/>
             <field name="sign">1.0</field>
         </record>
-    
+
+		<record id="iva_dev_09_21" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Cuota 21%</field>
+            <field name="code">[09]</field>
+            <field name="parent_id" ref="iva_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <!-- RECARGO DE EQUIVALENCIA -->
         <!--record id="re_base" model="account.tax.code.template">
             <field name="name">Recargo Equivalencia Base Imponible</field>
@@ -163,47 +258,61 @@
             <field name="sign">1.0</field>
             <field name="parent_id" ref="iva_dev_base"/>
         </record-->
-        
+
         <record id="iva_dev_12" model="account.tax.code.template">
             <field name="name">Recargo Equivalencia. Cuota 0.5%</field>
             <field name="code">[12]</field>
             <field name="parent_id" ref="iva_dev_21"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="iva_dev_15" model="account.tax.code.template">
             <field name="name">Recargo Equivalencia. Cuota 1%</field>
             <field name="code">[15]</field>
             <field name="parent_id" ref="iva_dev_21"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="iva_dev_15_14" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia. Cuota 1.4%</field>
+            <field name="code">[15]</field>
+            <field name="parent_id" ref="iva_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="iva_dev_18" model="account.tax.code.template">
             <field name="name">Recargo Equivalencia. Cuota 4%</field>
             <field name="code">[18]</field>
             <field name="parent_id" ref="iva_dev_21"/>
             <field name="sign">1.0</field>
         </record>
-        
-        
+
+        <record id="iva_dev_18_52" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia. Cuota 5.2%</field>
+            <field name="code">[18]</field>
+            <field name="parent_id" ref="iva_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
+
         <!-- ADQUISICIONES INTRACOMUNITARIAS -->
-        
+
         <record id="iva_dev_20" model="account.tax.code.template">
             <field name="name">Adquisiciones intracomunitarias. Cuota</field>
             <field name="code">[20]</field>
             <field name="parent_id" ref="iva_dev_21"/>
             <field name="sign">1.0</field>
         </record>
-        
-        
-        
-        
-            
+
+
+
+
+
     <!-- *********************************************** -->
     <!--IVA DEDUCIBLE -->
     <!-- *********************************************** -->
-        
-        
+
+
     <!--IVA Soportado (Deducible) Base Imponible-->
     <!-- *********************************************** -->
         <record id="iva_ded_base_total" model="account.tax.code.template">
@@ -212,7 +321,7 @@
             <field name="sign">1.0</field>
             <field name="parent_id" ref="vat_code_chart_root"/>
         </record>
-        
+
         <!-- Base en OPERACIONES INTERIORES CORRIENTES-->
         <record id="iva_ded_22" model="account.tax.code.template">
             <field name="name">Base operaciones interiores corrientes</field>
@@ -220,19 +329,12 @@
             <field name="parent_id" ref="iva_ded_base_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_22_16" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_22"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_22_18" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes (18%)</field>
+       <record id="iva_ded_22_4" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_22"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_ded_22_7" model="account.tax.code.template">
             <field name="name">Base operaciones interiores corrientes (7%)</field>
             <field name="code">--</field>
@@ -245,13 +347,30 @@
             <field name="parent_id" ref="iva_ded_22"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_22_4" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes (4%)</field>
+        <record id="iva_ded_22_10" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_22"/>
+            <field name="sign">1.0</field>
+        </record>
+ 		<record id="iva_ded_22_16" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_22"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_22_18" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_22"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_22_21" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes (21%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_22"/>
             <field name="sign">1.0</field>
         </record>
-        
         <!-- Base en OPERACIONES INTERIORES CON BIENES DE INVERSIÓN-->
         <record id="iva_ded_24" model="account.tax.code.template">
             <field name="name">Base operaciones interiores bienes inversión</field>
@@ -259,19 +378,12 @@
             <field name="parent_id" ref="iva_ded_base_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_24_16" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_24"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_24_18" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión (18%)</field>
+        <record id="iva_ded_24_4" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_24"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_ded_24_7" model="account.tax.code.template">
             <field name="name">Base operaciones interiores bienes inversión (7%)</field>
             <field name="code">--</field>
@@ -284,14 +396,31 @@
             <field name="parent_id" ref="iva_ded_24"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_24_4" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión (4%)</field>
+        <record id="iva_ded_24_10" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_24"/>
+            <field name="sign">1.0</field>
+        </record>
+		<record id="iva_ded_24_16" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión (16%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_24"/>
             <field name="sign">1.0</field>
         </record>
-        
-        
+        <record id="iva_ded_24_18" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_24"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_24_21" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_24"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <!-- Base EN LAS IMPORTACIONES DE BIENES CORRIENTES-->
         <record id="iva_ded_26" model="account.tax.code.template">
             <field name="name">Base importaciones bienes corrientes</field>
@@ -299,19 +428,12 @@
             <field name="parent_id" ref="iva_ded_base_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_26_16" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_26"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_26_18" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes (18%)</field>
+        <record id="iva_ded_26_4" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes corrientes (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_26"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_ded_26_7" model="account.tax.code.template">
             <field name="name">Base importaciones bienes corrientes (7%)</field>
             <field name="code">--</field>
@@ -324,13 +446,31 @@
             <field name="parent_id" ref="iva_ded_26"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_26_4" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes (4%)</field>
+        <record id="iva_ded_26_10" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes corrientes (10%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_26"/>
             <field name="sign">1.0</field>
         </record>
-        
+        <record id="iva_ded_26_16" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes corrientes (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_26"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_26_18" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes corrientes (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_26"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_26_21" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes corrientes (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_26"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <!-- Base EN LAS IMPORTACIONES DE BIENES DE INVERSIÓN-->
         <record id="iva_ded_28" model="account.tax.code.template">
             <field name="name">Base importaciones bienes inversión</field>
@@ -338,19 +478,12 @@
             <field name="parent_id" ref="iva_ded_base_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_28_16" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_28"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_28_18" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión (18%)</field>
+        <record id="iva_ded_28_4" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_28"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_ded_28_7" model="account.tax.code.template">
             <field name="name">Base importaciones bienes inversión (7%)</field>
             <field name="code">--</field>
@@ -363,13 +496,31 @@
             <field name="parent_id" ref="iva_ded_28"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_28_4" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión (4%)</field>
+         <record id="iva_ded_28_10" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión (10%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_28"/>
             <field name="sign">1.0</field>
         </record>
-        
+		<record id="iva_ded_28_16" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_28"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_28_18" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_28"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_28_21" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_28"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES CORRIENTES-->
         <record id="iva_ded_30" model="account.tax.code.template">
             <field name="name">Base adquisiciones intracomunitarias bienes corrientes</field>
@@ -377,19 +528,12 @@
             <field name="parent_id" ref="iva_ded_base_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_30_16" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_30"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_30_18" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (18%)</field>
+        <record id="iva_ded_30_4" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_30"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_ded_30_7" model="account.tax.code.template">
             <field name="name">Base adquisiciones intracomunitarias bienes corrientes (7%)</field>
             <field name="code">--</field>
@@ -402,13 +546,31 @@
             <field name="parent_id" ref="iva_ded_30"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_30_4" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (4%)</field>
+        <record id="iva_ded_30_10" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (10%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_30"/>
             <field name="sign">1.0</field>
         </record>
-        
+        <record id="iva_ded_30_16" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_30"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_30_18" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_30"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_30_21" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_30"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES DE INVERSIÓN-->
         <record id="iva_ded_32" model="account.tax.code.template">
             <field name="name">Base adquisiciones intracomunitarias bienes inversión</field>
@@ -416,7 +578,31 @@
             <field name="parent_id" ref="iva_ded_base_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_32_16" model="account.tax.code.template">
+        <record id="iva_ded_32_4" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_32"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_32_7" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión (7%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_32"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_32_8" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión (8%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_32"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_32_10" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_32"/>
+            <field name="sign">1.0</field>
+        </record>
+		<record id="iva_ded_32_16" model="account.tax.code.template">
             <field name="name">Base adquisiciones intracomunitarias bienes inversión (16%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_32"/>
@@ -428,31 +614,53 @@
             <field name="parent_id" ref="iva_ded_32"/>
             <field name="sign">1.0</field>
         </record>
-        
-        <record id="iva_ded_32_7" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión (7%)</field>
+        <record id="iva_ded_32_21" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión (21%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_32"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_32_8" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión (8%)</field>
+
+        <!-- BASE RECARGO DE EQUIVALENCIA-->
+        <record id="iva_ded_10" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Base Imponible 0.5%</field>
             <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_32"/>
+            <field name="parent_id" ref="iva_ded_base_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_32_4" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión (4%)</field>
+
+        <record id="iva_ded_13" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Base Imponible 1%</field>
             <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_32"/>
+            <field name="parent_id" ref="iva_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_ded_13_14" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Base Imponible 1.4%</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_ded_16" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Base Imponible 4%</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_ded_16_52" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Base Imponible 5.2%</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_base_total"/>
             <field name="sign">1.0</field>
         </record>
-        
-        
-        
+
+
     <!-- IVA DEDUCIBLE Cuotas-->
     <!-- *********************************************** -->
-    
+
         <record id="iva_ded_cuota_total" model="account.tax.code.template">
             <field name="name">IVA deducible (Cuota)- Total a deducir [Mod.303]</field>
             <field name="code">[37]</field>
@@ -467,19 +675,12 @@
             <field name="parent_id" ref="iva_ded_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_23_16" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_23"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_23_18" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores corrientes (18%)</field>
+        <record id="iva_ded_23_4" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_23"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_ded_23_7" model="account.tax.code.template">
             <field name="name">Cuotas soportadas operaciones interiores corrientes (7%)</field>
             <field name="code">--</field>
@@ -492,13 +693,31 @@
             <field name="parent_id" ref="iva_ded_23"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_23_4" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores corrientes (4%)</field>
+        <record id="iva_ded_23_10" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_23"/>
+            <field name="sign">1.0</field>
+        </record>
+		<record id="iva_ded_23_16" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_23"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_23_18" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes (18%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_23"/>
             <field name="sign">1.0</field>
         </record>
-        
+        <record id="iva_ded_23_21" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_23"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <!-- Cuotas en OPERACIONES INTERIORES CON BIENES DE INVERSIÓN-->
         <record id="iva_ded_25" model="account.tax.code.template">
             <field name="name">Cuotas soportadas operaciones interiores bienes inversión</field>
@@ -506,19 +725,12 @@
             <field name="parent_id" ref="iva_ded_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_25_16" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_25"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_25_18" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (18%)</field>
+        <record id="iva_ded_25_4" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_25"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_ded_25_7" model="account.tax.code.template">
             <field name="name">Cuotas soportadas operaciones interiores bienes inversión (7%)</field>
             <field name="code">--</field>
@@ -531,13 +743,31 @@
             <field name="parent_id" ref="iva_ded_25"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_25_4" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (4%)</field>
+        <record id="iva_ded_25_10" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_25"/>
+            <field name="sign">1.0</field>
+        </record>
+		<record id="iva_ded_25_16" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (16%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_25"/>
             <field name="sign">1.0</field>
         </record>
-        
+        <record id="iva_ded_25_18" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_25"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_25_21" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_25"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <!-- Cuotas devengadas EN LAS IMPORTACIONES DE BIENES CORRIENTES-->
         <record id="iva_ded_27" model="account.tax.code.template">
             <field name="name">Cuotas devengadas importaciones bienes corrientes</field>
@@ -545,19 +775,12 @@
             <field name="parent_id" ref="iva_ded_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_27_16" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_27"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_27_18" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes (18%)</field>
+        <record id="iva_ded_27_4" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes corrientes (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_27"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_ded_27_7" model="account.tax.code.template">
             <field name="name">Cuotas devengadas importaciones bienes corrientes (7%)</field>
             <field name="code">--</field>
@@ -570,13 +793,31 @@
             <field name="parent_id" ref="iva_ded_27"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_27_4" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes (4%)</field>
+        <record id="iva_ded_27_10" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_27"/>
+            <field name="sign">1.0</field>
+        </record>
+		<record id="iva_ded_27_16" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes corrientes (16%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_27"/>
             <field name="sign">1.0</field>
         </record>
-        
+        <record id="iva_ded_27_18" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes corrientes (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_27"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_27_21" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes corrientes (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_27"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <!-- Cuotas devengadas EN LAS IMPORTACIONES DE BIENES DE INVERSIÓN-->
         <record id="iva_ded_29" model="account.tax.code.template">
             <field name="name">Cuotas devengadas importaciones bienes inversión</field>
@@ -584,19 +825,12 @@
             <field name="parent_id" ref="iva_ded_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_29_16" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_29"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_29_18" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión (18%)</field>
+        <record id="iva_ded_29_4" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_29"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_ded_29_7" model="account.tax.code.template">
             <field name="name">Cuotas devengadas importaciones bienes inversión (7%)</field>
             <field name="code">--</field>
@@ -609,13 +843,30 @@
             <field name="parent_id" ref="iva_ded_29"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_29_4" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión (4%)</field>
+        <record id="iva_ded_29_10" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_29"/>
+            <field name="sign">1.0</field>
+        </record>
+		<record id="iva_ded_29_16" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_29"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_29_18" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_29"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_29_21" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión (21%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_29"/>
             <field name="sign">1.0</field>
         </record>
-        
         <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES CORRIENTES-->
         <record id="iva_ded_31" model="account.tax.code.template">
             <field name="name">En adquisiciones intracomunitarias bienes corrientes</field>
@@ -623,19 +874,12 @@
             <field name="parent_id" ref="iva_ded_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_31_16" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_31"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_31_18" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes (18%)</field>
+        <record id="iva_ded_31_4" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes corrientes (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_31"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_ded_31_7" model="account.tax.code.template">
             <field name="name">En adquisiciones intracomunitarias bienes corrientes (7%)</field>
             <field name="code">--</field>
@@ -648,13 +892,30 @@
             <field name="parent_id" ref="iva_ded_31"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_31_4" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes (4%)</field>
+        <record id="iva_ded_31_10" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_31"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_31_16" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes corrientes (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_31"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_31_18" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes corrientes (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_31"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_31_21" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes corrientes (21%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_31"/>
             <field name="sign">1.0</field>
         </record>
-        
         <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES DE INVERSIÓN-->
         <record id="iva_ded_33" model="account.tax.code.template">
             <field name="name">En adquisiciones intracomunitarias bienes inversión</field>
@@ -662,19 +923,12 @@
             <field name="parent_id" ref="iva_ded_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_33_16" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_33"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_33_18" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión (18%)</field>
+        <record id="iva_ded_33_4" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_33"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_ded_33_7" model="account.tax.code.template">
             <field name="name">En adquisiciones intracomunitarias bienes inversión (7%)</field>
             <field name="code">--</field>
@@ -687,8 +941,26 @@
             <field name="parent_id" ref="iva_ded_33"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_ded_33_4" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión (4%)</field>
+        <record id="iva_ded_33_10" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_33"/>
+            <field name="sign">1.0</field>
+        </record>
+		<record id="iva_ded_33_16" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_33"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_33_18" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_33"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_33_21" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión (21%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_ded_33"/>
             <field name="sign">1.0</field>
@@ -716,110 +988,42 @@
             <field name="sign">1.0</field>
         </record>
 
-<!-- ********************************* -->
-<!--Cuentas para IVA-->
-<!-- ********************************* -->
+        <!--Cuota Recargo de Equivalencia-->
+        <record id="iva_ded_12" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Cuota 0.5%</field>
+            <field name="code">[12]</field>
+            <field name="parent_id" ref="iva_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_ded_15" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Cuota 1%</field>
+            <field name="code">[15]</field>
+            <field name="parent_id" ref="iva_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_ded_15_14" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Cuota 1.4%</field>
+            <field name="code">[15]</field>
+            <field name="parent_id" ref="iva_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_ded_18" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Cuota 4%</field>
+            <field name="code">[18]</field>
+            <field name="parent_id" ref="iva_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_ded_18_52" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Cuota 5.2%</field>
+            <field name="code">[18]</field>
+            <field name="parent_id" ref="iva_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
 
-        <record id="pgc_472004" model="account.account.template">
-            <field name="code">472004</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_472"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA soportado 4%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_472007" model="account.account.template">
-            <field name="code">472007</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_472"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA soportado 7%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_472008" model="account.account.template">
-            <field name="code">472008</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_472"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA soportado 8%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_472016" model="account.account.template">
-            <field name="code">472016</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_472"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA soportado 16%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_472018" model="account.account.template">
-            <field name="code">472018</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_472"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA soportado 18%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_477004" model="account.account.template">
-            <field name="code">477004</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_477"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA repercutido 4%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_477007" model="account.account.template">
-            <field name="code">477007</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_477"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA repercutido 7%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_477008" model="account.account.template">
-            <field name="code">477008</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_477"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA repercutido 8%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_477016" model="account.account.template">
-            <field name="code">477016</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_477"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA repercutido 16%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <record id="pgc_477018" model="account.account.template">
-            <field name="code">477018</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_477"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA repercutido 18%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_475001" model="account.account.template">
-            <field name="code">475001</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_4750"/>
-            <field name="type">payable</field>
-            <field name="name">Hacienda acreedora IVA</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        
 <!-- ********************************* -->
 <!-- Plantillas de Impuestos IVA       -->
 <!-- ********************************* -->
@@ -831,8 +1035,8 @@
             <field name="name">4% IVA Soportado (operaciones corrientes)</field>
             <field eval="0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472004"/>
-            <field name="account_paid_id" ref="pgc_472004"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_22_4"/>
             <field name="tax_code_id" ref="iva_ded_23_4"/>
             <field name="ref_base_code_id" ref="iva_ded_22_4"/>
@@ -843,14 +1047,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_sop_4_inv" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">4% IVA Soportado (bienes de inversión)</field>
             <field eval="0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472004"/>
-            <field name="account_paid_id" ref="pgc_472004"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_24_4"/>
             <field name="tax_code_id" ref="iva_ded_25_4"/>
             <field name="ref_base_code_id" ref="iva_ded_24_4"/>
@@ -861,14 +1065,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_sop_7" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">7% IVA Soportado (operaciones corrientes)</field>
             <field eval="0.07" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472007"/>
-            <field name="account_paid_id" ref="pgc_472007"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_22_7"/>
             <field name="tax_code_id" ref="iva_ded_23_7"/>
             <field name="ref_base_code_id" ref="iva_ded_22_7"/>
@@ -879,14 +1083,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_sop_7_inv" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">7% IVA Soportado (bienes de inversión)</field>
             <field eval="0.07" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472007"/>
-            <field name="account_paid_id" ref="pgc_472007"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_24_7"/>
             <field name="tax_code_id" ref="iva_ded_25_7"/>
             <field name="ref_base_code_id" ref="iva_ded_24_7"/>
@@ -897,14 +1101,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_sop_8" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">8% IVA Soportado (operaciones corrientes)</field>
             <field eval="0.08" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472008"/>
-            <field name="account_paid_id" ref="pgc_472008"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_22_8"/>
             <field name="tax_code_id" ref="iva_ded_23_8"/>
             <field name="ref_base_code_id" ref="iva_ded_22_8"/>
@@ -915,14 +1119,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_sop_8_inv" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">8% IVA Soportado (bienes de inversión)</field>
             <field eval="0.08" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472008"/>
-            <field name="account_paid_id" ref="pgc_472008"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_24_8"/>
             <field name="tax_code_id" ref="iva_ded_25_8"/>
             <field name="ref_base_code_id" ref="iva_ded_24_8"/>
@@ -933,14 +1137,50 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
+		<record id="iva_sop_10" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">10% IVA Soportado (operaciones corrientes)</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_22_10"/>
+            <field name="tax_code_id" ref="iva_ded_23_10"/>
+            <field name="ref_base_code_id" ref="iva_ded_22_10"/>
+            <field name="ref_tax_code_id" ref="iva_ded_23_10"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_sop_10_inv" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">10% IVA Soportado (bienes de inversión)</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_24_10"/>
+            <field name="tax_code_id" ref="iva_ded_25_10"/>
+            <field name="ref_base_code_id" ref="iva_ded_24_10"/>
+            <field name="ref_tax_code_id" ref="iva_ded_25_10"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
         <record id="iva_sop_16" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">16% IVA Soportado (operaciones corrientes)</field>
             <field eval="0.16" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472016"/>
-            <field name="account_paid_id" ref="pgc_472016"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_22_16"/>
             <field name="tax_code_id" ref="iva_ded_23_16"/>
             <field name="ref_base_code_id" ref="iva_ded_22_16"/>
@@ -951,14 +1191,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_sop_16_inv" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">16% IVA Soportado (bienes de inversión)</field>
             <field eval="0.16" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472016"/>
-            <field name="account_paid_id" ref="pgc_472016"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_24_16"/>
             <field name="tax_code_id" ref="iva_ded_25_16"/>
             <field name="ref_base_code_id" ref="iva_ded_24_16"/>
@@ -969,14 +1209,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_sop_18" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">18% IVA Soportado (operaciones corrientes)</field>
             <field eval="0.18" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472018"/>
-            <field name="account_paid_id" ref="pgc_472018"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_22_18"/>
             <field name="tax_code_id" ref="iva_ded_23_18"/>
             <field name="ref_base_code_id" ref="iva_ded_22_18"/>
@@ -986,15 +1226,16 @@
             <field eval="-1.0" name="ref_tax_sign"/>
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
+            <field name="sequence" eval="0"/>
         </record>
-        
+
         <record id="iva_sop_18_inv" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">18% IVA Soportado (bienes de inversión)</field>
             <field eval="0.18" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472018"/>
-            <field name="account_paid_id" ref="pgc_472018"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_24_18"/>
             <field name="tax_code_id" ref="iva_ded_25_18"/>
             <field name="ref_base_code_id" ref="iva_ded_24_18"/>
@@ -1005,7 +1246,44 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
+        <record id="iva_sop_21" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">21% IVA Soportado (operaciones corrientes)</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_22_21"/>
+            <field name="tax_code_id" ref="iva_ded_23_21"/>
+            <field name="ref_base_code_id" ref="iva_ded_22_21"/>
+            <field name="ref_tax_code_id" ref="iva_ded_23_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="sequence" eval="0"/>
+        </record>
+
+        <record id="iva_sop_21_inv" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">21% IVA Soportado (bienes de inversión)</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_24_21"/>
+            <field name="tax_code_id" ref="iva_ded_25_21"/>
+            <field name="ref_base_code_id" ref="iva_ded_24_21"/>
+            <field name="ref_tax_code_id" ref="iva_ded_25_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
         <!-- Plantillas para Extracomunitario-->
         <!-- IVA compras -->
         <record id="iva_X0_compras_bc" model="account.tax.template">
@@ -1036,15 +1314,15 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_X4_compras_bc" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">IVA 4% Importaciones bienes corrientes</field>
             <field name="description">IVA 4% Importaciones bienes corrientes</field>
             <field eval="0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472004"/>
-            <field name="account_paid_id" ref="pgc_472004"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_26_4"/>
             <field name="tax_code_id" ref="iva_ded_27_4"/>
             <field name="ref_base_code_id" ref="iva_ded_26_4"/>
@@ -1061,8 +1339,8 @@
             <field name="description">IVA 4% Importaciones bienes de inversión</field>
             <field eval="0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472004"/>
-            <field name="account_paid_id" ref="pgc_472004"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_28_4"/>
             <field name="tax_code_id" ref="iva_ded_29_4"/>
             <field name="ref_base_code_id" ref="iva_ded_28_4"/>
@@ -1073,15 +1351,15 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-         
+
         <record id="iva_X7_compras_bc" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">IVA 7% Importaciones bienes corrientes</field>
             <field name="description">IVA 7% Importaciones bienes corrientes</field>
             <field eval="0.07" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472007"/>
-            <field name="account_paid_id" ref="pgc_472007"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_26_7"/>
             <field name="tax_code_id" ref="iva_ded_27_7"/>
             <field name="ref_base_code_id" ref="iva_ded_26_7"/>
@@ -1098,8 +1376,8 @@
             <field name="description">IVA 7% Importaciones bienes de inversión</field>
             <field eval="0.07" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472007"/>
-            <field name="account_paid_id" ref="pgc_472007"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_28_7"/>
             <field name="tax_code_id" ref="iva_ded_29_7"/>
             <field name="ref_base_code_id" ref="iva_ded_28_7"/>
@@ -1110,15 +1388,15 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_X8_compras_bc" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">IVA 8% Importaciones bienes corrientes</field>
             <field name="description">IVA 8% Importaciones bienes corrientes</field>
             <field eval="0.08" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472008"/>
-            <field name="account_paid_id" ref="pgc_472008"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_26_8"/>
             <field name="tax_code_id" ref="iva_ded_27_8"/>
             <field name="ref_base_code_id" ref="iva_ded_26_8"/>
@@ -1135,8 +1413,8 @@
             <field name="description">IVA 8% Importaciones bienes de inversión</field>
             <field eval="0.08" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472008"/>
-            <field name="account_paid_id" ref="pgc_472008"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_28_8"/>
             <field name="tax_code_id" ref="iva_ded_29_8"/>
             <field name="ref_base_code_id" ref="iva_ded_28_8"/>
@@ -1147,15 +1425,53 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
+        <record id="iva_X10_compras_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">IVA 10% Importaciones bienes corrientes</field>
+            <field name="description">IVA 10% Importaciones bienes corrientes</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_26_10"/>
+            <field name="tax_code_id" ref="iva_ded_27_10"/>
+            <field name="ref_base_code_id" ref="iva_ded_26_10"/>
+            <field name="ref_tax_code_id" ref="iva_ded_27_10"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_X10_compras_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">IVA 10% Importaciones bienes de inversión</field>
+            <field name="description">IVA 10% Importaciones bienes de inversión</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_28_10"/>
+            <field name="tax_code_id" ref="iva_ded_29_10"/>
+            <field name="ref_base_code_id" ref="iva_ded_28_10"/>
+            <field name="ref_tax_code_id" ref="iva_ded_29_10"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+
         <record id="iva_X16_compras_bc" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">IVA 16% Importaciones bienes corrientes</field>
             <field name="description">IVA 16% Importaciones bienes corrientes</field>
             <field eval="0.16" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472016"/>
-            <field name="account_paid_id" ref="pgc_472016"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_26_16"/>
             <field name="tax_code_id" ref="iva_ded_27_16"/>
             <field name="ref_base_code_id" ref="iva_ded_26_16"/>
@@ -1172,8 +1488,8 @@
             <field name="description">IVA 16% Importaciones bienes de inversión</field>
             <field eval="0.16" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472016"/>
-            <field name="account_paid_id" ref="pgc_472016"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_28_16"/>
             <field name="tax_code_id" ref="iva_ded_29_16"/>
             <field name="ref_base_code_id" ref="iva_ded_28_16"/>
@@ -1184,15 +1500,15 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_X18_compras_bc" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">IVA 18% Importaciones bienes corrientes</field>
             <field name="description">IVA 18% Importaciones bienes corrientes</field>
             <field eval="0.18" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472018"/>
-            <field name="account_paid_id" ref="pgc_472018"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_26_18"/>
             <field name="tax_code_id" ref="iva_ded_27_18"/>
             <field name="ref_base_code_id" ref="iva_ded_26_18"/>
@@ -1209,8 +1525,8 @@
             <field name="description">IVA 18% Importaciones bienes de inversión</field>
             <field eval="0.18" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472018"/>
-            <field name="account_paid_id" ref="pgc_472018"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_28_18"/>
             <field name="tax_code_id" ref="iva_ded_29_18"/>
             <field name="ref_base_code_id" ref="iva_ded_28_18"/>
@@ -1221,7 +1537,44 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
+		<record id="iva_X21_compras_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">IVA 21% Importaciones bienes corrientes</field>
+            <field name="description">IVA 21% Importaciones bienes corrientes</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_26_21"/>
+            <field name="tax_code_id" ref="iva_ded_27_21"/>
+            <field name="ref_base_code_id" ref="iva_ded_26_21"/>
+            <field name="ref_tax_code_id" ref="iva_ded_27_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_X21_compras_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">IVA 21% Importaciones bienes de inversión</field>
+            <field name="description">IVA 21% Importaciones bienes de inversión</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_28_21"/>
+            <field name="tax_code_id" ref="iva_ded_29_21"/>
+            <field name="ref_base_code_id" ref="iva_ded_28_21"/>
+            <field name="ref_tax_code_id" ref="iva_ded_29_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
         <!-- IVA EXPORTACIONES (VENTAS )-->
         <record id="iva_X0" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
@@ -1269,16 +1622,16 @@
             <field name="parent_id" ref="iva_ISP_compras_16"/>
             <field name="amount" eval="-0.16"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_477016"/>
-            <field name="account_paid_id" ref="pgc_477016"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
             <field name="base_code_id" ref="iva_dev_07"/>
             <field name="tax_code_id" ref="iva_dev_09"/>
             <field name="ref_base_code_id" ref="iva_dev_07"/>
             <field name="ref_tax_code_id" ref="iva_dev_09"/>
             <field name="tax_sign" eval="-1.0"/>
-            <field name="base_sign" eval="-1.0"/>
+            <field name="base_sign" eval="1.0"/>
             <field name="ref_tax_sign" eval="1.0"/>
-            <field name="ref_base_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
             <field name="type_tax_use">purchase</field>
         </record>
         <record id="iva_ISP_compras_16_3" model="account.tax.template">
@@ -1287,8 +1640,8 @@
             <field name="parent_id" ref="iva_ISP_compras_16"/>
             <field name="amount" eval="0.16"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472016"/>
-            <field name="account_paid_id" ref="pgc_472016"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_22_16"/>
             <field name="tax_code_id" ref="iva_ded_23_16"/>
             <field name="ref_base_code_id" ref="iva_ded_22_16"/>
@@ -1299,7 +1652,7 @@
             <field name="ref_base_sign" eval="-1.0"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_ISP_compras_18" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">IVA 18% Inversión del sujeto pasivo</field>
@@ -1333,16 +1686,16 @@
             <field name="parent_id" ref="iva_ISP_compras_18"/>
             <field name="amount" eval="-0.18"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_477018"/>
-            <field name="account_paid_id" ref="pgc_477018"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
             <field name="base_code_id" ref="iva_dev_07_18"/>
             <field name="tax_code_id" ref="iva_dev_09_18"/>
             <field name="ref_base_code_id" ref="iva_dev_07_18"/>
             <field name="ref_tax_code_id" ref="iva_dev_09_18"/>
             <field name="tax_sign" eval="-1.0"/>
-            <field name="base_sign" eval="-1.0"/>
+            <field name="base_sign" eval="1.0"/>
             <field name="ref_tax_sign" eval="1.0"/>
-            <field name="ref_base_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
             <field name="type_tax_use">purchase</field>
         </record>
         <record id="iva_ISP_compras_18_3" model="account.tax.template">
@@ -1351,8 +1704,8 @@
             <field name="parent_id" ref="iva_ISP_compras_18"/>
             <field name="amount" eval="0.18"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472018"/>
-            <field name="account_paid_id" ref="pgc_472018"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_22_18"/>
             <field name="tax_code_id" ref="iva_ded_23_18"/>
             <field name="ref_base_code_id" ref="iva_ded_22_18"/>
@@ -1363,16 +1716,81 @@
             <field name="ref_base_sign" eval="-1.0"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
-        
+
+
+		<record id="iva_ISP_compras_21" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">IVA 21% Inversión del sujeto pasivo</field>
+            <field name="description">IVA 21% Inversión del sujeto pasivo</field>
+            <field name="amount" eval="1.00"/>
+            <field name="type">percent</field>
+            <field name="child_depend" eval="1"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="tax_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="ref_tax_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_ISP_compras_21_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">IVA 21% Inversión del sujeto pasivo (1)</field>
+            <field name="parent_id" ref="iva_ISP_compras_21"/>
+            <field name="amount" eval="0.00"/>
+            <field name="type">percent</field>
+            <field name="base_code_id" ref="base_extra_44"/>
+            <field name="ref_base_code_id" ref="base_extra_44"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="tax_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="ref_tax_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_ISP_compras_21_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">IVA 21% Inversión del sujeto pasivo (2)</field>
+            <field name="parent_id" ref="iva_ISP_compras_21"/>
+            <field name="amount" eval="-0.21"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
+            <field name="base_code_id" ref="iva_dev_07_21"/>
+            <field name="tax_code_id" ref="iva_dev_09_21"/>
+            <field name="ref_base_code_id" ref="iva_dev_07_21"/>
+            <field name="ref_tax_code_id" ref="iva_dev_09_21"/>
+            <field name="tax_sign" eval="-1.0"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="ref_tax_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_ISP_compras_21_3" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">IVA 21% Inversión del sujeto pasivo (3)</field>
+            <field name="parent_id" ref="iva_ISP_compras_21"/>
+            <field name="amount" eval="0.21"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_22_21"/>
+            <field name="tax_code_id" ref="iva_ded_23_21"/>
+            <field name="ref_base_code_id" ref="iva_ded_22_21"/>
+            <field name="ref_tax_code_id" ref="iva_ded_23_21"/>
+            <field name="tax_sign" eval="1.0"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="ref_tax_sign" eval="-1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+
         <!-- IVA REPERCUTIDO-->
         <record id="iva_rep_4" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">IVA 4%</field>
             <field eval="0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_477004"/>
-            <field name="account_paid_id" ref="pgc_477004"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
             <field name="base_code_id" ref="iva_dev_01"/>
             <field name="tax_code_id" ref="iva_dev_03"/>
             <field name="ref_base_code_id" ref="iva_dev_01"/>
@@ -1383,14 +1801,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
         <record id="iva_rep_7" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">IVA 7%</field>
             <field eval="0.07" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_477007"/>
-            <field name="account_paid_id" ref="pgc_477007"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
             <field name="base_code_id" ref="iva_dev_04"/>
             <field name="tax_code_id" ref="iva_dev_06"/>
             <field name="ref_base_code_id" ref="iva_dev_04"/>
@@ -1401,14 +1819,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
         <record id="iva_rep_8" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">IVA 8%</field>
             <field eval="0.08" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_477008"/>
-            <field name="account_paid_id" ref="pgc_477008"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
             <field name="base_code_id" ref="iva_dev_04_8"/>
             <field name="tax_code_id" ref="iva_dev_06_8"/>
             <field name="ref_base_code_id" ref="iva_dev_04_8"/>
@@ -1419,14 +1837,32 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
+        <record id="iva_rep_10" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">IVA 10%</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
+            <field name="base_code_id" ref="iva_dev_04_10"/>
+            <field name="tax_code_id" ref="iva_dev_06_10"/>
+            <field name="ref_base_code_id" ref="iva_dev_04_10"/>
+            <field name="ref_tax_code_id" ref="iva_dev_06_10"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
         <record id="iva_rep_16" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">IVA 16%</field>
             <field eval="0.16" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_477016"/>
-            <field name="account_paid_id" ref="pgc_477016"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
             <field name="base_code_id" ref="iva_dev_07"/>
             <field name="tax_code_id" ref="iva_dev_09"/>
             <field name="ref_base_code_id" ref="iva_dev_07"/>
@@ -1437,14 +1873,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
         <record id="iva_rep_18" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">IVA 18%</field>
             <field eval="0.18" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_477018"/>
-            <field name="account_paid_id" ref="pgc_477018"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
             <field name="base_code_id" ref="iva_dev_07_18"/>
             <field name="tax_code_id" ref="iva_dev_09_18"/>
             <field name="ref_base_code_id" ref="iva_dev_07_18"/>
@@ -1454,17 +1890,37 @@
             <field eval="-1.0" name="ref_tax_sign"/>
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
+            <field eval="0" name="sequence"/>
         </record>
-        
-        
+
+        <record id="iva_rep_21" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">IVA 21%</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
+            <field name="base_code_id" ref="iva_dev_07_21"/>
+            <field name="tax_code_id" ref="iva_dev_09_21"/>
+            <field name="ref_base_code_id" ref="iva_dev_07_21"/>
+            <field name="ref_tax_code_id" ref="iva_dev_09_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+            <field eval="0" name="sequence"/>
+        </record>
+
+
         <!-- Plantillas para recargo de equivalencia-->
         <record id="re_05" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">0.50% Recargo Equivalencia</field>
+            <field name="name">0.50% Recargo Equivalencia Ventas</field>
             <field eval="0.005" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_475001"/>
-            <field name="account_paid_id" ref="pgc_475001"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
             <field name="base_code_id" ref="iva_dev_10"/>
             <field name="tax_code_id" ref="iva_dev_12"/>
             <field name="ref_base_code_id" ref="iva_dev_10"/>
@@ -1475,14 +1931,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
         <record id="re_1" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">1% Recargo Equivalencia</field>
+            <field name="name">1% Recargo Equivalencia Ventas</field>
             <field eval="0.01" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_475001"/>
-            <field name="account_paid_id" ref="pgc_475001"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
             <field name="base_code_id" ref="iva_dev_13"/>
             <field name="tax_code_id" ref="iva_dev_15"/>
             <field name="ref_base_code_id" ref="iva_dev_13"/>
@@ -1493,14 +1949,32 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
+        <record id="re_14" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">1.4% Recargo Equivalencia Ventas</field>
+            <field eval="0.014" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
+            <field name="base_code_id" ref="iva_dev_13_14"/>
+            <field name="tax_code_id" ref="iva_dev_15_14"/>
+            <field name="ref_base_code_id" ref="iva_dev_13_14"/>
+            <field name="ref_tax_code_id" ref="iva_dev_15_14"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
         <record id="re_4" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">4% Recargo Equivalencia</field>
+            <field name="name">4% Recargo Equivalencia Ventas</field>
             <field eval="0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_475001"/>
-            <field name="account_paid_id" ref="pgc_475001"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
             <field name="base_code_id" ref="iva_dev_16"/>
             <field name="tax_code_id" ref="iva_dev_18"/>
             <field name="ref_base_code_id" ref="iva_dev_16"/>
@@ -1511,158 +1985,168 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
-        
-<!-- OPERACIONES INTRACOMUNITARIAS -->
-        
-        <!-- VENTAS -->
-        <record id="iva_IO" model="account.tax.template">
+
+        <record id="re_52" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 0% Intracomunitario</field>
-            <field name="description">IVA 0% Intracomunitario 0</field>
-            <field eval="0.00" name="amount"/>
+            <field name="name">5.2% Recargo Equivalencia Ventas</field>
+            <field eval="0.052" name="amount"/>
             <field name="type">percent</field>
-            <field name="base_code_id" ref="base_intra_42"/>
-            <field name="ref_base_code_id" ref="base_intra_42"/>
-            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
+            <field name="base_code_id" ref="iva_dev_16_52"/>
+            <field name="tax_code_id" ref="iva_dev_18_52"/>
+            <field name="ref_base_code_id" ref="iva_dev_16_52"/>
+            <field name="ref_tax_code_id" ref="iva_dev_18_52"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
             <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
-        
-        <!-- COMPRAS -->
-        <record id="iva_IC_compras_16_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes corrientes</field>
-            <field name="description">IVA 16% Intracomunitario. Bienes corrientes</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_16_bc_1" model="account.tax.template">
+
+        <record id="re_buy_05" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_16_bc"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes corrientes (1)</field>
-            <field eval="0.16" name="amount"/>
+            <field name="name">0.50% Recargo Equivalencia Compras</field>
+            <field eval="0.005" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_472016"/>
-            <field name="account_collected_id" ref="pgc_472016"/>
-            <field name="base_code_id" ref="iva_ded_30_16"/>
-            <field name="tax_code_id" ref="iva_ded_31_16"/>
-            <field name="ref_base_code_id" ref="iva_ded_30_16"/>
-            <field name="ref_tax_code_id" ref="iva_ded_31_16"/>
-            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_10"/>
+            <field name="tax_code_id" ref="iva_ded_12"/>
+            <field name="ref_base_code_id" ref="iva_ded_10"/>
+            <field name="ref_tax_code_id" ref="iva_ded_12"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
             <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_IC_compras_16_bc_2" model="account.tax.template">
+
+        <record id="re_buy_1" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_16_bc"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes corrientes (2)</field>
-            <field eval="-0.16" name="amount"/>
+            <field name="name">1% Recargo Equivalencia Compras</field>
+            <field eval="0.01" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_477016"/>
-            <field name="account_collected_id" ref="pgc_477016"/>
-            <field name="base_code_id" ref="iva_dev_19"/>
-            <field name="tax_code_id" ref="iva_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_dev_19"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_13"/>
+            <field name="tax_code_id" ref="iva_ded_15"/>
+            <field name="ref_base_code_id" ref="iva_ded_13"/>
+            <field name="ref_tax_code_id" ref="iva_ded_15"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
             <field eval="-1.0" name="ref_base_sign"/>
-            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
-            <field name="ref_tax_code_id" ref="iva_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
-        <record id="iva_IC_compras_18_bc" model="account.tax.template">
+
+        <record id="re_buy_14" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes corrientes</field>
-            <field name="description">IVA 18% Intracomunitario. Bienes corrientes</field>
-            <field eval="1.00" name="amount"/>
+            <field name="name">1.4% Recargo Equivalencia Compras</field>
+            <field eval="0.014" name="amount"/>
             <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_13_14"/>
+            <field name="tax_code_id" ref="iva_ded_15_14"/>
+            <field name="ref_base_code_id" ref="iva_ded_13_14"/>
+            <field name="ref_tax_code_id" ref="iva_ded_15_14"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_IC_compras_18_bc_1" model="account.tax.template">
+
+        <record id="re_buy_4" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_18_bc"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes corrientes (1)</field>
-            <field eval="0.18" name="amount"/>
+            <field name="name">4% Recargo Equivalencia Compras</field>
+            <field eval="0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_472018"/>
-            <field name="account_collected_id" ref="pgc_472018"/>
-            <field name="base_code_id" ref="iva_ded_30_18"/>
-            <field name="tax_code_id" ref="iva_ded_31_18"/>
-            <field name="ref_base_code_id" ref="iva_ded_30_18"/>
-            <field name="ref_tax_code_id" ref="iva_ded_31_18"/>
-            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_16"/>
+            <field name="tax_code_id" ref="iva_ded_18"/>
+            <field name="ref_base_code_id" ref="iva_ded_16"/>
+            <field name="ref_tax_code_id" ref="iva_ded_18"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
             <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_IC_compras_18_bc_2" model="account.tax.template">
+
+        <record id="re_buy_52" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_18_bc"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes corrientes (2)</field>
-            <field eval="-0.18" name="amount"/>
+            <field name="name">5.2% Recargo Equivalencia Compras</field>
+            <field eval="0.052" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_477018"/>
-            <field name="account_collected_id" ref="pgc_477018"/>
-            <field name="base_code_id" ref="iva_dev_19"/>
-            <field name="tax_code_id" ref="iva_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_dev_19"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_16_52"/>
+            <field name="tax_code_id" ref="iva_ded_18_52"/>
+            <field name="ref_base_code_id" ref="iva_ded_16_52"/>
+            <field name="ref_tax_code_id" ref="iva_ded_18_52"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
             <field eval="-1.0" name="ref_base_sign"/>
-            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
-            <field name="ref_tax_code_id" ref="iva_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <!--record id="vat_IO_buy_21b_3" model="account.tax.template">
+
+
+<!-- OPERACIONES INTRACOMUNITARIAS -->
+
+        <!-- VENTAS -->
+        <record id="iva_IO" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="vat_IO_buy_21b"/>
-            <field name="name">Biens Déductibles 21% (3)</field>
+            <field name="name">IVA 0% Intracomunitario</field>
+            <field name="description">IVA 0% Intracomunitario 0</field>
             <field eval="0.00" name="amount"/>
             <field name="type">percent</field>
-            <field name="ref_base_code_id" ref="vat_code_a86"/>
+            <field name="base_code_id" ref="base_intra_42"/>
+            <field name="ref_base_code_id" ref="base_intra_42"/>
             <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record-->
-<!-- ES NECESARIO ESTE ÚLTIMO REGISTRO????-->
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
 
-        <record id="iva_IC_compras_16_bi" model="account.tax.template">
+        <!-- COMPRAS -->
+
+		<record id="iva_IC_compras_4_bc" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes de inversión</field>
-            <field name="description">IVA 16% Intracomunitario. Bienes de inversión</field>
+            <field name="name">IVA 4% Intracomunitario. Bienes corrientes</field>
+            <field name="description">IVA 4% Intracomunitario. Bienes corrientes</field>
             <field eval="1.00" name="amount"/>
             <field name="type">percent</field>
             <field eval="1" name="child_depend"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_IC_compras_16_bi_1" model="account.tax.template">
+        <record id="iva_IC_compras_4_bc_1" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_16_bi"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes de inversión (1)</field>
-            <field eval="0.16" name="amount"/>
+            <field name="parent_id" ref="iva_IC_compras_4_bc"/>
+            <field name="name">IVA 4% Intracomunitario. Bienes corrientes (1)</field>
+            <field eval="0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_472016"/>
-            <field name="account_collected_id" ref="pgc_472016"/>
-            <field name="base_code_id" ref="iva_ded_32_16"/>
-            <field name="tax_code_id" ref="iva_ded_33_16"/>
-            <field name="ref_base_code_id" ref="iva_ded_32_16"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_30_4"/>
+            <field name="tax_code_id" ref="iva_ded_31_4"/>
+            <field name="ref_base_code_id" ref="iva_ded_30_4"/>
             <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_ded_33_16"/>
+            <field name="ref_tax_code_id" ref="iva_ded_31_4"/>
             <field eval="-1.0" name="ref_tax_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_IC_compras_16_bi_2" model="account.tax.template">
+        <record id="iva_IC_compras_4_bc_2" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_16_bi"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes de inversión (2)</field>
-            <field eval="-0.16" name="amount"/>
+            <field name="parent_id" ref="iva_IC_compras_4_bc"/>
+            <field name="name">IVA 4% Intracomunitario. Bienes corrientes (2)</field>
+            <field eval="-0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_477016"/>
-            <field name="account_collected_id" ref="pgc_477016"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
             <field name="base_code_id" ref="iva_dev_19"/>
             <field name="tax_code_id" ref="iva_dev_20"/>
             <field eval="-1.0" name="tax_sign"/>
@@ -1672,39 +2156,40 @@
             <field eval="1.0" name="ref_tax_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_IC_compras_18_bi" model="account.tax.template">
+
+        <record id="iva_IC_compras_4_bi" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes de inversión</field>
-            <field name="description">IVA 18% Intracomunitario. Bienes de inversión</field>
+            <field name="name">IVA 4% Intracomunitario. Bienes de inversión</field>
+            <field name="description">IVA 4% Intracomunitario. Bienes de inversión</field>
             <field eval="1.00" name="amount"/>
             <field name="type">percent</field>
             <field eval="1" name="child_depend"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_IC_compras_18_bi_1" model="account.tax.template">
+        <record id="iva_IC_compras_4_bi_1" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_18_bi"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes de inversión (1)</field>
-            <field eval="0.18" name="amount"/>
+            <field name="parent_id" ref="iva_IC_compras_4_bi"/>
+            <field name="name">IVA 4% Intracomunitario. Bienes de inversión (1)</field>
+            <field eval="0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_472018"/>
-            <field name="account_collected_id" ref="pgc_472018"/>
-            <field name="base_code_id" ref="iva_ded_32_18"/>
-            <field name="tax_code_id" ref="iva_ded_33_18"/>
-            <field name="ref_base_code_id" ref="iva_ded_32_18"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_32_4"/>
+            <field name="tax_code_id" ref="iva_ded_33_4"/>
+            <field name="ref_base_code_id" ref="iva_ded_32_4"/>
             <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_ded_33_18"/>
+            <field name="ref_tax_code_id" ref="iva_ded_33_4"/>
             <field eval="-1.0" name="ref_tax_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_IC_compras_18_bi_2" model="account.tax.template">
+        <record id="iva_IC_compras_4_bi_2" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_18_bi"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes de inversión (2)</field>
-            <field eval="-0.18" name="amount"/>
+            <field name="parent_id" ref="iva_IC_compras_4_bi"/>
+            <field name="name">IVA 4% Intracomunitario. Bienes de inversión (2)</field>
+            <field eval="-0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_477018"/>
-            <field name="account_collected_id" ref="pgc_477018"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
             <field name="base_code_id" ref="iva_dev_19"/>
             <field name="tax_code_id" ref="iva_dev_20"/>
             <field eval="-1.0" name="tax_sign"/>
@@ -1715,7 +2200,7 @@
             <field name="type_tax_use">purchase</field>
         </record>
 
-        <record id="iva_IC_compras_7_bc" model="account.tax.template">
+         <record id="iva_IC_compras_7_bc" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">IVA 7% Intracomunitario. Bienes corrientes</field>
             <field name="description">IVA 7% Intracomunitario. Bienes corrientes</field>
@@ -1730,8 +2215,8 @@
             <field name="name">IVA 7% Intracomunitario. Bienes corrientes (1)</field>
             <field eval="0.07" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_472007"/>
-            <field name="account_collected_id" ref="pgc_472007"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_30_7"/>
             <field name="tax_code_id" ref="iva_ded_31_7"/>
             <field name="ref_base_code_id" ref="iva_ded_30_7"/>
@@ -1746,8 +2231,8 @@
             <field name="name">IVA 7% Intracomunitario. Bienes corrientes (2)</field>
             <field eval="-0.07" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_477007"/>
-            <field name="account_collected_id" ref="pgc_477007"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
             <field name="base_code_id" ref="iva_dev_19"/>
             <field name="tax_code_id" ref="iva_dev_20"/>
             <field eval="-1.0" name="tax_sign"/>
@@ -1773,8 +2258,8 @@
             <field name="name">IVA 7% Intracomunitario. Bienes de inversión (1)</field>
             <field eval="0.07" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_472007"/>
-            <field name="account_collected_id" ref="pgc_472007"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_32_7"/>
             <field name="tax_code_id" ref="iva_ded_33_7"/>
             <field name="ref_base_code_id" ref="iva_ded_32_7"/>
@@ -1789,8 +2274,8 @@
             <field name="name">IVA 7% Intracomunitario. Bienes de inversión (2)</field>
             <field eval="-0.07" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_477007"/>
-            <field name="account_collected_id" ref="pgc_477007"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
             <field name="base_code_id" ref="iva_dev_19"/>
             <field name="tax_code_id" ref="iva_dev_20"/>
             <field eval="-1.0" name="tax_sign"/>
@@ -1800,7 +2285,7 @@
             <field eval="1.0" name="ref_tax_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_IC_compras_8_bc" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">IVA 8% Intracomunitario. Bienes corrientes</field>
@@ -1816,8 +2301,8 @@
             <field name="name">IVA 8% Intracomunitario. Bienes corrientes (1)</field>
             <field eval="0.08" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_472008"/>
-            <field name="account_collected_id" ref="pgc_472008"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_30_8"/>
             <field name="tax_code_id" ref="iva_ded_31_8"/>
             <field name="ref_base_code_id" ref="iva_ded_30_8"/>
@@ -1832,8 +2317,8 @@
             <field name="name">IVA 8% Intracomunitario. Bienes corrientes (2)</field>
             <field eval="-0.08" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_477008"/>
-            <field name="account_collected_id" ref="pgc_477008"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
             <field name="base_code_id" ref="iva_dev_19"/>
             <field name="tax_code_id" ref="iva_dev_20"/>
             <field eval="-1.0" name="tax_sign"/>
@@ -1859,8 +2344,8 @@
             <field name="name">IVA 8% Intracomunitario. Bienes de inversión (1)</field>
             <field eval="0.08" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_472008"/>
-            <field name="account_collected_id" ref="pgc_472008"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
             <field name="base_code_id" ref="iva_ded_32_8"/>
             <field name="tax_code_id" ref="iva_ded_33_8"/>
             <field name="ref_base_code_id" ref="iva_ded_32_8"/>
@@ -1875,8 +2360,8 @@
             <field name="name">IVA 8% Intracomunitario. Bienes de inversión (2)</field>
             <field eval="-0.08" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_477008"/>
-            <field name="account_collected_id" ref="pgc_477008"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
             <field name="base_code_id" ref="iva_dev_19"/>
             <field name="tax_code_id" ref="iva_dev_20"/>
             <field eval="-1.0" name="tax_sign"/>
@@ -1887,39 +2372,39 @@
             <field name="type_tax_use">purchase</field>
         </record>
 
-        <record id="iva_IC_compras_4_bc" model="account.tax.template">
+        <record id="iva_IC_compras_10_bc" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes corrientes</field>
-            <field name="description">IVA 4% Intracomunitario. Bienes corrientes</field>
+            <field name="name">IVA 10% Intracomunitario. Bienes corrientes</field>
+            <field name="description">IVA 10% Intracomunitario. Bienes corrientes</field>
             <field eval="1.00" name="amount"/>
             <field name="type">percent</field>
             <field eval="1" name="child_depend"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_IC_compras_4_bc_1" model="account.tax.template">
+        <record id="iva_IC_compras_10_bc_1" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_4_bc"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes corrientes (1)</field>
-            <field eval="0.04" name="amount"/>
+            <field name="parent_id" ref="iva_IC_compras_10_bc"/>
+            <field name="name">IVA 10% Intracomunitario. Bienes corrientes (1)</field>
+            <field eval="0.10" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_472004"/>
-            <field name="account_collected_id" ref="pgc_472004"/>
-            <field name="base_code_id" ref="iva_ded_30_4"/>
-            <field name="tax_code_id" ref="iva_ded_31_4"/>
-            <field name="ref_base_code_id" ref="iva_ded_30_4"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_30_10"/>
+            <field name="tax_code_id" ref="iva_ded_31_10"/>
+            <field name="ref_base_code_id" ref="iva_ded_30_10"/>
             <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_ded_31_4"/>
+            <field name="ref_tax_code_id" ref="iva_ded_31_10"/>
             <field eval="-1.0" name="ref_tax_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_IC_compras_4_bc_2" model="account.tax.template">
+        <record id="iva_IC_compras_10_bc_2" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_4_bc"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes corrientes (2)</field>
-            <field eval="-0.04" name="amount"/>
+            <field name="parent_id" ref="iva_IC_compras_10_bc"/>
+            <field name="name">IVA 10% Intracomunitario. Bienes corrientes (2)</field>
+            <field eval="-0.10" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_477004"/>
-            <field name="account_collected_id" ref="pgc_477004"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
             <field name="base_code_id" ref="iva_dev_19"/>
             <field name="tax_code_id" ref="iva_dev_20"/>
             <field eval="-1.0" name="tax_sign"/>
@@ -1930,39 +2415,39 @@
             <field name="type_tax_use">purchase</field>
         </record>
 
-        <record id="iva_IC_compras_4_bi" model="account.tax.template">
+        <record id="iva_IC_compras_10_bi" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes de inversión</field>
-            <field name="description">IVA 4% Intracomunitario. Bienes de inversión</field>
+            <field name="name">IVA 10% Intracomunitario. Bienes de inversión</field>
+            <field name="description">IVA 10% Intracomunitario. Bienes de inversión</field>
             <field eval="1.00" name="amount"/>
             <field name="type">percent</field>
             <field eval="1" name="child_depend"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_IC_compras_4_bi_1" model="account.tax.template">
+        <record id="iva_IC_compras_10_bi_1" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_4_bi"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes de inversión (1)</field>
-            <field eval="0.04" name="amount"/>
+            <field name="parent_id" ref="iva_IC_compras_10_bi"/>
+            <field name="name">IVA 10% Intracomunitario. Bienes de inversión (1)</field>
+            <field eval="0.10" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_472004"/>
-            <field name="account_collected_id" ref="pgc_472004"/>
-            <field name="base_code_id" ref="iva_ded_32_4"/>
-            <field name="tax_code_id" ref="iva_ded_33_4"/>
-            <field name="ref_base_code_id" ref="iva_ded_32_4"/>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_32_10"/>
+            <field name="tax_code_id" ref="iva_ded_33_10"/>
+            <field name="ref_base_code_id" ref="iva_ded_32_10"/>
             <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_ded_33_4"/>
+            <field name="ref_tax_code_id" ref="iva_ded_33_10"/>
             <field eval="-1.0" name="ref_tax_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_IC_compras_4_bi_2" model="account.tax.template">
+        <record id="iva_IC_compras_10_bi_2" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_4_bi"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes de inversión (2)</field>
-            <field eval="-0.04" name="amount"/>
+            <field name="parent_id" ref="iva_IC_compras_10_bi"/>
+            <field name="name">IVA 10% Intracomunitario. Bienes de inversión (2)</field>
+            <field eval="-0.10" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_477004"/>
-            <field name="account_collected_id" ref="pgc_477004"/>
+            <field name="account_paid_id" ref="pgc_477000"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
             <field name="base_code_id" ref="iva_dev_19"/>
             <field name="tax_code_id" ref="iva_dev_20"/>
             <field eval="-1.0" name="tax_sign"/>
@@ -1972,7 +2457,280 @@
             <field eval="1.0" name="ref_tax_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
+		<record id="iva_IC_compras_16_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">IVA 16% Intracomunitario. Bienes corrientes</field>
+            <field name="description">IVA 16% Intracomunitario. Bienes corrientes</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_16_bc_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="parent_id" ref="iva_IC_compras_16_bc"/>
+            <field name="name">IVA 16% Intracomunitario. Bienes corrientes (1)</field>
+            <field eval="0.16" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_30_16"/>
+            <field name="tax_code_id" ref="iva_ded_31_16"/>
+            <field name="ref_base_code_id" ref="iva_ded_30_16"/>
+            <field name="ref_tax_code_id" ref="iva_ded_31_16"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_16_bc_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="parent_id" ref="iva_IC_compras_16_bc"/>
+            <field name="name">IVA 16% Intracomunitario. Bienes corrientes (2)</field>
+            <field eval="-0.16" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_477000"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="base_code_id" ref="iva_dev_19"/>
+            <field name="tax_code_id" ref="iva_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
+            <field name="ref_tax_code_id" ref="iva_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+		<record id="iva_IC_compras_16_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">IVA 16% Intracomunitario. Bienes de inversión</field>
+            <field name="description">IVA 16% Intracomunitario. Bienes de inversión</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_16_bi_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="parent_id" ref="iva_IC_compras_16_bi"/>
+            <field name="name">IVA 16% Intracomunitario. Bienes de inversión (1)</field>
+            <field eval="0.16" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_32_16"/>
+            <field name="tax_code_id" ref="iva_ded_33_16"/>
+            <field name="ref_base_code_id" ref="iva_ded_32_16"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_ded_33_16"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_16_bi_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="parent_id" ref="iva_IC_compras_16_bi"/>
+            <field name="name">IVA 16% Intracomunitario. Bienes de inversión (2)</field>
+            <field eval="-0.16" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_477000"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="base_code_id" ref="iva_dev_19"/>
+            <field name="tax_code_id" ref="iva_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_IC_compras_18_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">IVA 18% Intracomunitario. Bienes corrientes</field>
+            <field name="description">IVA 18% Intracomunitario. Bienes corrientes</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_18_bc_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="parent_id" ref="iva_IC_compras_18_bc"/>
+            <field name="name">IVA 18% Intracomunitario. Bienes corrientes (1)</field>
+            <field eval="0.18" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_30_18"/>
+            <field name="tax_code_id" ref="iva_ded_31_18"/>
+            <field name="ref_base_code_id" ref="iva_ded_30_18"/>
+            <field name="ref_tax_code_id" ref="iva_ded_31_18"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_18_bc_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="parent_id" ref="iva_IC_compras_18_bc"/>
+            <field name="name">IVA 18% Intracomunitario. Bienes corrientes (2)</field>
+            <field eval="-0.18" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_477000"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="base_code_id" ref="iva_dev_19"/>
+            <field name="tax_code_id" ref="iva_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
+            <field name="ref_tax_code_id" ref="iva_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <!--record id="vat_IO_buy_21b_3" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="parent_id" ref="vat_IO_buy_21b"/>
+            <field name="name">Biens Déductibles 21% (3)</field>
+            <field eval="0.00" name="amount"/>
+            <field name="type">percent</field>
+            <field name="ref_base_code_id" ref="vat_code_a86"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record-->
+<!-- ES NECESARIO ESTE ÚLTIMO REGISTRO????-->
+
+         <record id="iva_IC_compras_18_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">IVA 18% Intracomunitario. Bienes de inversión</field>
+            <field name="description">IVA 18% Intracomunitario. Bienes de inversión</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_18_bi_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="parent_id" ref="iva_IC_compras_18_bi"/>
+            <field name="name">IVA 18% Intracomunitario. Bienes de inversión (1)</field>
+            <field eval="0.18" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_32_18"/>
+            <field name="tax_code_id" ref="iva_ded_33_18"/>
+            <field name="ref_base_code_id" ref="iva_ded_32_18"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_ded_33_18"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_18_bi_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="parent_id" ref="iva_IC_compras_18_bi"/>
+            <field name="name">IVA 18% Intracomunitario. Bienes de inversión (2)</field>
+            <field eval="-0.18" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_477000"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="base_code_id" ref="iva_dev_19"/>
+            <field name="tax_code_id" ref="iva_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+		<record id="iva_IC_compras_21_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">IVA 21% Intracomunitario. Bienes corrientes</field>
+            <field name="description">IVA 21% Intracomunitario. Bienes corrientes</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_21_bc_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="parent_id" ref="iva_IC_compras_21_bc"/>
+            <field name="name">IVA 21% Intracomunitario. Bienes corrientes (1)</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_30_21"/>
+            <field name="tax_code_id" ref="iva_ded_31_21"/>
+            <field name="ref_base_code_id" ref="iva_ded_30_21"/>
+            <field name="ref_tax_code_id" ref="iva_ded_31_21"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_21_bc_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="parent_id" ref="iva_IC_compras_21_bc"/>
+            <field name="name">IVA 21% Intracomunitario. Bienes corrientes (2)</field>
+            <field eval="-0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_477000"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="base_code_id" ref="iva_dev_19"/>
+            <field name="tax_code_id" ref="iva_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
+            <field name="ref_tax_code_id" ref="iva_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+		<record id="iva_IC_compras_21_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">IVA 21% Intracomunitario. Bienes de inversión</field>
+            <field name="description">IVA 21% Intracomunitario. Bienes de inversión</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_21_bi_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="parent_id" ref="iva_IC_compras_21_bi"/>
+            <field name="name">IVA 21% Intracomunitario. Bienes de inversión (1)</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_472000"/>
+            <field name="account_collected_id" ref="pgc_472000"/>
+            <field name="base_code_id" ref="iva_ded_32_21"/>
+            <field name="tax_code_id" ref="iva_ded_33_21"/>
+            <field name="ref_base_code_id" ref="iva_ded_32_21"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_ded_33_21"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_21_bi_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="parent_id" ref="iva_IC_compras_21_bi"/>
+            <field name="name">IVA 21% Intracomunitario. Bienes de inversión (2)</field>
+            <field eval="-0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_477000"/>
+            <field name="account_collected_id" ref="pgc_477000"/>
+            <field name="base_code_id" ref="iva_dev_19"/>
+            <field name="tax_code_id" ref="iva_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+
         <!-- RETENCIONES DE IRPF -->
         <!--
         - Novedad 2010: Los rendimientos derivados de rentas de capital mobiliario o inmobiliario, el tipo base de retención pasa del 18% al 19% para los primeros 6000 EUR y al 21% a partir de los 6000 EUR.
@@ -1980,9 +2738,9 @@
         - Rendimientos de actividades profesionales: 15% (tipo general) y 7% (tipo especial reducido por inicio de actividad)
         - Rendimientos de actividades agrícolas, ganaderas, forestales: 2%
         - Retención del 1% a aplicar en el pago de rendimientos a empresarios en módulos.-->
-        
+
         <!-- RETENCIONES DE IRPF: Hacienda pública, acreedora por retenciones practicadas a proveedores -->
-        
+
         <!--Base imponible-->
         <record id="irpf_base" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Base Imponible</field>
@@ -1990,56 +2748,70 @@
             <field name="sign">1.0</field>
             <field name="parent_id" ref="vat_code_chart_root"/>
         </record>
-        
+
         <record id="irpf_base_1" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Base Imponible 1%</field>
             <field name="code">B.IRPF1</field>
             <field name="parent_id" ref="irpf_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_base_2" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Base Imponible 2%</field>
             <field name="code">B.IRPF2</field>
             <field name="parent_id" ref="irpf_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_base_7" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Base Imponible 7%</field>
             <field name="code">B.IRPF7</field>
             <field name="parent_id" ref="irpf_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="irpf_base_9" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Base Imponible 9%</field>
+            <field name="code">B.IRPF9</field>
+            <field name="parent_id" ref="irpf_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="irpf_base_15" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Base Imponible 15%</field>
             <field name="code">B.IRPF15</field>
             <field name="parent_id" ref="irpf_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_base_18" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Base Imponible 18%</field>
             <field name="code">B.IRPF18</field>
             <field name="parent_id" ref="irpf_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_base_19" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Base Imponible 19%</field>
             <field name="code">B.IRPF19</field>
             <field name="parent_id" ref="irpf_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="irpf_base_20" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Base Imponible 20%</field>
+            <field name="code">B.IRPF20</field>
+            <field name="parent_id" ref="irpf_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="irpf_base_21" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Base Imponible 21%</field>
             <field name="code">B.IRPF21</field>
             <field name="parent_id" ref="irpf_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <!--Cuotas-->
         <record id="irpf_cuota_total" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Total Cuota</field>
@@ -2047,128 +2819,78 @@
             <field name="parent_id" ref="vat_code_chart_root"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_cuota_1" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Cuota 1%</field>
             <field name="code">IRPF1</field>
             <field name="parent_id" ref="irpf_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_cuota_2" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Cuota 2%</field>
             <field name="code">IRPF2</field>
             <field name="parent_id" ref="irpf_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_cuota_7" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Cuota 7%</field>
             <field name="code">IRPF7</field>
             <field name="parent_id" ref="irpf_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="irpf_cuota_9" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Cuota 9%</field>
+            <field name="code">IRPF9</field>
+            <field name="parent_id" ref="irpf_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="irpf_cuota_15" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Cuota 15%</field>
             <field name="code">IRPF15</field>
             <field name="parent_id" ref="irpf_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_cuota_18" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Cuota 18%</field>
             <field name="code">IRPF18</field>
             <field name="parent_id" ref="irpf_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_cuota_19" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Cuota 19%</field>
             <field name="code">IRPF19</field>
             <field name="parent_id" ref="irpf_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="irpf_cuota_20" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Cuota 20%</field>
+            <field name="code">IRPF20</field>
+            <field name="parent_id" ref="irpf_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="irpf_cuota_21" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Cuota 21%</field>
             <field name="code">IRPF21</field>
             <field name="parent_id" ref="irpf_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        
-        <!--Cuentas para Retenciones-->
-        <record id="pgc_475101" model="account.account.template">
-            <field name="code">475101</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_4751"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones empresarios módulos 1%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_475102" model="account.account.template">
-            <field name="code">475102</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_4751"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones act. agrícolas, ganaderas, forestales 2%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_475107" model="account.account.template">
-            <field name="code">475107</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_4751"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones act. profesionales 7%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_475115" model="account.account.template">
-            <field name="code">475115</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_4751"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones act. profesionales 15%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_475118" model="account.account.template">
-            <field name="code">475118</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_4751"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones arrendamientos, cap. mobiliario 18%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_475119" model="account.account.template">
-            <field name="code">475119</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_4751"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones arrendamientos, cap. mobiliario 19%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_475121" model="account.account.template">
-            <field name="code">475121</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_4751"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones arrendamientos, cap. mobiliario 21%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
+
         <!-- Plantillas de retenciones-->
         <record id="irpf_1" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">Retenciones IRPF 1%</field>
             <field eval="-0.01" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_475101"/>
-            <field name="account_paid_id" ref="pgc_475101"/>
+            <field name="account_collected_id" ref="pgc_475100"/>
+            <field name="account_paid_id" ref="pgc_475100"/>
             <field name="base_code_id" ref="irpf_base_1"/>
             <field name="tax_code_id" ref="irpf_cuota_1"/>
             <field name="ref_base_code_id" ref="irpf_base_1"/>
@@ -2179,14 +2901,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="irpf_2" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">Retenciones IRPF 2%</field>
             <field eval="-0.02" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_475102"/>
-            <field name="account_paid_id" ref="pgc_475102"/>
+            <field name="account_collected_id" ref="pgc_475100"/>
+            <field name="account_paid_id" ref="pgc_475100"/>
             <field name="base_code_id" ref="irpf_base_2"/>
             <field name="tax_code_id" ref="irpf_cuota_2"/>
             <field name="ref_base_code_id" ref="irpf_base_2"/>
@@ -2197,14 +2919,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="irpf_7" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">Retenciones IRPF 7%</field>
             <field eval="-0.07" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_475107"/>
-            <field name="account_paid_id" ref="pgc_475107"/>
+            <field name="account_collected_id" ref="pgc_475100"/>
+            <field name="account_paid_id" ref="pgc_475100"/>
             <field name="base_code_id" ref="irpf_base_7"/>
             <field name="tax_code_id" ref="irpf_cuota_7"/>
             <field name="ref_base_code_id" ref="irpf_base_7"/>
@@ -2215,14 +2937,32 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
+        <record id="irpf_9" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">Retenciones IRPF 9%</field>
+            <field eval="-0.09" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_475100"/>
+            <field name="account_paid_id" ref="pgc_475100"/>
+            <field name="base_code_id" ref="irpf_base_9"/>
+            <field name="tax_code_id" ref="irpf_cuota_9"/>
+            <field name="ref_base_code_id" ref="irpf_base_9"/>
+            <field name="ref_tax_code_id" ref="irpf_cuota_9"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
         <record id="irpf_15" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">Retenciones IRPF 15%</field>
             <field eval="-0.15" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_475115"/>
-            <field name="account_paid_id" ref="pgc_475115"/>
+            <field name="account_collected_id" ref="pgc_475100"/>
+            <field name="account_paid_id" ref="pgc_475100"/>
             <field name="base_code_id" ref="irpf_base_15"/>
             <field name="tax_code_id" ref="irpf_cuota_15"/>
             <field name="ref_base_code_id" ref="irpf_base_15"/>
@@ -2233,14 +2973,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="irpf_18" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">Retenciones IRPF 18%</field>
             <field eval="-0.18" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_475118"/>
-            <field name="account_paid_id" ref="pgc_475118"/>
+            <field name="account_collected_id" ref="pgc_475100"/>
+            <field name="account_paid_id" ref="pgc_475100"/>
             <field name="base_code_id" ref="irpf_base_18"/>
             <field name="tax_code_id" ref="irpf_cuota_18"/>
             <field name="ref_base_code_id" ref="irpf_base_18"/>
@@ -2251,14 +2991,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="irpf_19" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">Retenciones IRPF 19%</field>
             <field eval="-0.19" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_475119"/>
-            <field name="account_paid_id" ref="pgc_475119"/>
+            <field name="account_collected_id" ref="pgc_475100"/>
+            <field name="account_paid_id" ref="pgc_475100"/>
             <field name="base_code_id" ref="irpf_base_19"/>
             <field name="tax_code_id" ref="irpf_cuota_19"/>
             <field name="ref_base_code_id" ref="irpf_base_19"/>
@@ -2269,14 +3009,32 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
+        <record id="irpf_20" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">Retenciones IRPF 20%</field>
+            <field eval="-0.20" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_475100"/>
+            <field name="account_paid_id" ref="pgc_475100"/>
+            <field name="base_code_id" ref="irpf_base_20"/>
+            <field name="tax_code_id" ref="irpf_cuota_20"/>
+            <field name="ref_base_code_id" ref="irpf_base_20"/>
+            <field name="ref_tax_code_id" ref="irpf_cuota_20"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
         <record id="irpf_21" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">Retenciones IRPF 21%</field>
             <field eval="-0.21" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_475121"/>
-            <field name="account_paid_id" ref="pgc_475121"/>
+            <field name="account_collected_id" ref="pgc_475100"/>
+            <field name="account_paid_id" ref="pgc_475100"/>
             <field name="base_code_id" ref="irpf_base_21"/>
             <field name="tax_code_id" ref="irpf_cuota_21"/>
             <field name="ref_base_code_id" ref="irpf_base_21"/>
@@ -2287,9 +3045,9 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <!-- RETENCIONES DE IRPF: Hacienda pública, retenciones a cuenta como clientes -->
-        
+
         <!--Base imponible-->
         <record id="irpf_base_sale" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Base Imponible</field>
@@ -2297,56 +3055,70 @@
             <field name="sign">1.0</field>
             <field name="parent_id" ref="vat_code_chart_root"/>
         </record>
-        
+
         <record id="irpf_base_sale_1" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Base Imponible 1%</field>
             <field name="code">B.IRPF1 AC</field>
             <field name="parent_id" ref="irpf_base_sale"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_base_sale_2" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Base Imponible 2%</field>
             <field name="code">B.IRPF2 AC</field>
             <field name="parent_id" ref="irpf_base_sale"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_base_sale_7" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Base Imponible 7%</field>
             <field name="code">B.IRPF7 AC</field>
             <field name="parent_id" ref="irpf_base_sale"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="irpf_base_sale_9" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Base Imponible 9%</field>
+            <field name="code">B.IRPF9 AC</field>
+            <field name="parent_id" ref="irpf_base_sale"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="irpf_base_sale_15" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Base Imponible 15%</field>
             <field name="code">B.IRPF15 AC</field>
             <field name="parent_id" ref="irpf_base_sale"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_base_sale_18" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Base Imponible 18%</field>
             <field name="code">B.IRPF18 AC</field>
             <field name="parent_id" ref="irpf_base_sale"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_base_sale_19" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Base Imponible 19%</field>
             <field name="code">B.IRPF19 AC</field>
             <field name="parent_id" ref="irpf_base_sale"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="irpf_base_sale_20" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Base Imponible 20%</field>
+            <field name="code">B.IRPF20 AC</field>
+            <field name="parent_id" ref="irpf_base_sale"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="irpf_base_sale_21" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Base Imponible 21%</field>
             <field name="code">B.IRPF21 AC</field>
             <field name="parent_id" ref="irpf_base_sale"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <!--Cuotas-->
         <record id="irpf_cuota_sale_total" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Total Cuota</field>
@@ -2354,128 +3126,78 @@
             <field name="parent_id" ref="vat_code_chart_root"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_cuota_sale_1" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Cuota 1%</field>
             <field name="code">IRPF1 AC</field>
             <field name="parent_id" ref="irpf_cuota_sale_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_cuota_sale_2" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Cuota 2%</field>
             <field name="code">IRPF2 AC</field>
             <field name="parent_id" ref="irpf_cuota_sale_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_cuota_sale_7" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Cuota 7%</field>
             <field name="code">IRPF7 AC</field>
             <field name="parent_id" ref="irpf_cuota_sale_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="irpf_cuota_sale_9" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Cuota 9%</field>
+            <field name="code">IRPF9 AC</field>
+            <field name="parent_id" ref="irpf_cuota_sale_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="irpf_cuota_sale_15" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Cuota 15%</field>
             <field name="code">IRPF15 AC</field>
             <field name="parent_id" ref="irpf_cuota_sale_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_cuota_sale_18" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Cuota 18%</field>
             <field name="code">IRPF18 AC</field>
             <field name="parent_id" ref="irpf_cuota_sale_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_cuota_sale_19" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Cuota 19%</field>
             <field name="code">IRPF19 AC</field>
             <field name="parent_id" ref="irpf_cuota_sale_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="irpf_cuota_sale_20" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Cuota 20%</field>
+            <field name="code">IRPF20 AC</field>
+            <field name="parent_id" ref="irpf_cuota_sale_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="irpf_cuota_sale_21" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Cuota 21%</field>
             <field name="code">IRPF21 AC</field>
             <field name="parent_id" ref="irpf_cuota_sale_total"/>
             <field name="sign">1.0</field>
         </record>
-        
-        <!--Cuentas para Retenciones-->
-        <record id="pgc_473001" model="account.account.template">
-            <field name="code">473001</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_473"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones a cuenta empresarios módulos 1%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_473002" model="account.account.template">
-            <field name="code">473002</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_473"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones a cuenta act. agrícolas, ganaderas, forestales 2%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <record id="pgc_473007" model="account.account.template">
-            <field name="code">473007</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_473"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones a cuenta act. profesionales 7%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_473015" model="account.account.template">
-            <field name="code">473015</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_473"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones a cuenta act. profesionales 15%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_473018" model="account.account.template">
-            <field name="code">473018</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_473"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones a cuenta arrendamientos, cap. mobiliario 18%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_473019" model="account.account.template">
-            <field name="code">473019</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_473"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones a cuenta arrendamientos, cap. mobiliario 19%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_473021" model="account.account.template">
-            <field name="code">473021</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_473"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones a cuenta arrendamientos, cap. mobiliario 21%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
+
         <!-- Plantillas de retenciones-->
         <record id="irpf_sale_1" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">Retenciones a cuenta IRPF 1%</field>
             <field eval="-0.01" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_473001"/>
-            <field name="account_paid_id" ref="pgc_473001"/>
+            <field name="account_collected_id" ref="pgc_473000"/>
+            <field name="account_paid_id" ref="pgc_473000"/>
             <field name="base_code_id" ref="irpf_base_sale_1"/>
             <field name="tax_code_id" ref="irpf_cuota_sale_1"/>
             <field name="ref_base_code_id" ref="irpf_base_sale_1"/>
@@ -2486,14 +3208,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
         <record id="irpf_sale_2" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">Retenciones a cuenta IRPF 2%</field>
             <field eval="-0.02" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_473002"/>
-            <field name="account_paid_id" ref="pgc_473002"/>
+            <field name="account_collected_id" ref="pgc_473000"/>
+            <field name="account_paid_id" ref="pgc_473000"/>
             <field name="base_code_id" ref="irpf_base_sale_2"/>
             <field name="tax_code_id" ref="irpf_cuota_sale_2"/>
             <field name="ref_base_code_id" ref="irpf_base_sale_2"/>
@@ -2504,14 +3226,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
         <record id="irpf_sale_7" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">Retenciones a cuenta IRPF 7%</field>
             <field eval="-0.07" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_473007"/>
-            <field name="account_paid_id" ref="pgc_473007"/>
+            <field name="account_collected_id" ref="pgc_473000"/>
+            <field name="account_paid_id" ref="pgc_473000"/>
             <field name="base_code_id" ref="irpf_base_sale_7"/>
             <field name="tax_code_id" ref="irpf_cuota_sale_7"/>
             <field name="ref_base_code_id" ref="irpf_base_sale_7"/>
@@ -2522,14 +3244,32 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
+        <record id="irpf_sale_9" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">Retenciones a cuenta IRPF 9%</field>
+            <field eval="-0.09" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_473000"/>
+            <field name="account_paid_id" ref="pgc_473000"/>
+            <field name="base_code_id" ref="irpf_base_sale_9"/>
+            <field name="tax_code_id" ref="irpf_cuota_sale_9"/>
+            <field name="ref_base_code_id" ref="irpf_base_sale_9"/>
+            <field name="ref_tax_code_id" ref="irpf_cuota_sale_9"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
         <record id="irpf_sale_15" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">Retenciones a cuenta IRPF 15%</field>
             <field eval="-0.15" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_473015"/>
-            <field name="account_paid_id" ref="pgc_473015"/>
+            <field name="account_collected_id" ref="pgc_473000"/>
+            <field name="account_paid_id" ref="pgc_473000"/>
             <field name="base_code_id" ref="irpf_base_sale_15"/>
             <field name="tax_code_id" ref="irpf_cuota_sale_15"/>
             <field name="ref_base_code_id" ref="irpf_base_sale_15"/>
@@ -2540,14 +3280,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
         <record id="irpf_sale_18" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">Retenciones a cuenta IRPF 18%</field>
             <field eval="-0.18" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_473018"/>
-            <field name="account_paid_id" ref="pgc_473018"/>
+            <field name="account_collected_id" ref="pgc_473000"/>
+            <field name="account_paid_id" ref="pgc_473000"/>
             <field name="base_code_id" ref="irpf_base_sale_18"/>
             <field name="tax_code_id" ref="irpf_cuota_sale_18"/>
             <field name="ref_base_code_id" ref="irpf_base_sale_18"/>
@@ -2558,14 +3298,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
         <record id="irpf_sale_19" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">Retenciones a cuenta IRPF 19%</field>
             <field eval="-0.19" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_473019"/>
-            <field name="account_paid_id" ref="pgc_473019"/>
+            <field name="account_collected_id" ref="pgc_473000"/>
+            <field name="account_paid_id" ref="pgc_473000"/>
             <field name="base_code_id" ref="irpf_base_sale_19"/>
             <field name="tax_code_id" ref="irpf_cuota_sale_19"/>
             <field name="ref_base_code_id" ref="irpf_base_sale_19"/>
@@ -2576,14 +3316,32 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
+        <record id="irpf_sale_20" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template"/>
+            <field name="name">Retenciones a cuenta IRPF 20%</field>
+            <field eval="-0.20" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_473000"/>
+            <field name="account_paid_id" ref="pgc_473000"/>
+            <field name="base_code_id" ref="irpf_base_sale_20"/>
+            <field name="tax_code_id" ref="irpf_cuota_sale_20"/>
+            <field name="ref_base_code_id" ref="irpf_base_sale_20"/>
+            <field name="ref_tax_code_id" ref="irpf_cuota_sale_20"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
         <record id="irpf_sale_21" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template"/>
             <field name="name">Retenciones a cuenta IRPF 21%</field>
             <field eval="-0.21" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_473021"/>
-            <field name="account_paid_id" ref="pgc_473021"/>
+            <field name="account_collected_id" ref="pgc_473000"/>
+            <field name="account_paid_id" ref="pgc_473000"/>
             <field name="base_code_id" ref="irpf_base_sale_21"/>
             <field name="tax_code_id" ref="irpf_cuota_sale_21"/>
             <field name="ref_base_code_id" ref="irpf_base_sale_21"/>
diff --git a/addons/l10n_es/taxes_data_assoc.xml b/addons/l10n_es/taxes_data_assoc.xml
new file mode 100644
index 00000000000..e2ebb47fb59
--- /dev/null
+++ b/addons/l10n_es/taxes_data_assoc.xml
@@ -0,0 +1,3540 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data noupdate="0">
+
+      <!--
+      Plantillas de impuestos para el Plan General Contable Asociaciones 2008.
+
+      Basado en taxes_data.xml, con los siguientes cambios:
+
+      - Se sustituyen los códigos:
+            vat_code_chart_root => vat_code_chart_assoc_root
+            l10nES_chart_template => l10nES_chart_template_assoc
+            pgc_* => pgc_assoc_*
+            iva_* => iva_assoc_*
+            re_* => re_assoc_*
+            irpf_* => irpf_assoc_*
+            base_* => base_assoc_*
+
+       Corrección: Códigos 42 "Entregas Intracomunitarias" y 43 "Exportaciones y operaciones asimiladas"
+       Impuestos IRPF se les ha asignado el grupo others (Otros) en lugar del grupo vat (IVA) por defecto
+       Añdido IRPF 2% (act. agrícolas, ganaderas, forestales), 19% y 21% (antiguo 18%)
+       Novedad 2010: Los rendimientos derivados de rentas de capital mobiliario o inmobiliario, el tipo base de retención pasa del 18% al 19% para los primeros 6000 EUR y al 21% a partir de los 6000 EUR.
+      -->
+
+<!-- Definición de IVA y retenciones, códigos de impuestos y cuentas contables adicionales -->
+
+
+<!-- Configuracion de codigos de impuesto-->
+
+
+    <!-- *********************************************** -->
+    <!--IVA DEVENGADO -->
+    <!-- *********************************************** -->
+
+    <!--Base imponible-->
+    <!-- *********************************************** -->
+        <record id="iva_assoc_dev_base" model="account.tax.code.template">
+            <field name="name">IVA Devengado Base Imponible</field>
+            <field name="code">--</field>
+            <field name="sign">1.0</field>
+            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
+        </record>
+
+    <!-- Exentas IVA -->
+        <record id="base_assoc_sop_ex" model="account.tax.code.template">
+            <field name="name">Base adquisiciones exentas</field>
+            <field name="company_id" model="res.company"  search="[]"/>
+            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
+            <field name="code">--</field>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="base_assoc_rep_ex" model="account.tax.code.template">
+            <field name="name">Base ventas exentas</field>
+            <field name="code">--</field>
+            <field name="company_id" model="res.company"  search="[]"/>
+            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
+            <field name="sign">1.0</field>
+        </record>             
+
+        <!-- IVA Soportado -->
+        <record id="iva_assoc_sop_ex" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA Soportado exento (operaciones corrientes)</field>
+            <field eval="0.0" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field name="base_code_id" ref="base_assoc_sop_ex"/>
+            <field name="ref_base_code_id" ref="base_assoc_sop_ex"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <!-- IVA REPERCUTIDO-->
+        <record id="iva_assoc_rep_ex" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA Exento</field>
+            <field eval="0.0" name="amount"/>
+            <field name="type">percent</field>
+            <field name="base_code_id" ref="base_assoc_rep_ex"/>
+            <field name="ref_base_code_id" ref="base_assoc_rep_ex"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+
+
+    <!--Régimen general-->
+
+        <record id="iva_assoc_dev_01" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Base Imponible 4%</field>
+            <field name="code">[01]</field>
+            <field name="parent_id" ref="iva_assoc_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_dev_04" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Base Imponible 7%</field>
+            <field name="code">[04]</field>
+            <field name="parent_id" ref="iva_assoc_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_dev_04_8" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Base Imponible 8%</field>
+            <field name="code">[04]</field>
+            <field name="parent_id" ref="iva_assoc_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_dev_04_10" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Base Imponible 10%</field>
+            <field name="code">[04]</field>
+            <field name="parent_id" ref="iva_assoc_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_dev_07" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Base Imponible 16%</field>
+            <field name="code">[07]</field>
+            <field name="parent_id" ref="iva_assoc_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_dev_07_18" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Base Imponible 18%</field>
+            <field name="code">[07]</field>
+            <field name="parent_id" ref="iva_assoc_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_dev_07_21" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Base Imponible 21%</field>
+            <field name="code">[07]</field>
+            <field name="parent_id" ref="iva_assoc_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- RECARGO DE EQUIVALENCIA -->
+        <!--record id="re_assoc_base" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Base Imponible</field>
+            <field name="code">_</field>
+            <field name="sign">1.0</field>
+            <field name="parent_id" ref="iva_assoc_dev_base"/>
+        </record-->
+
+        <record id="iva_assoc_dev_10" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Base Imponible 0.5%</field>
+            <field name="code">[10]</field>
+            <field name="parent_id" ref="iva_assoc_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_dev_13" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Base Imponible 1%</field>
+            <field name="code">[13]</field>
+            <field name="parent_id" ref="iva_assoc_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_dev_13_14" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Base Imponible 1.4%</field>
+            <field name="code">[13]</field>
+            <field name="parent_id" ref="iva_assoc_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_dev_16" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Base Imponible 4%</field>
+            <field name="code">[16]</field>
+            <field name="parent_id" ref="iva_assoc_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_dev_16_52" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Base Imponible 5.2%</field>
+            <field name="code">[16]</field>
+            <field name="parent_id" ref="iva_assoc_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+
+        <!-- ADQUISICIONES INTRACOMUNITARIAS -->
+
+        <record id="iva_assoc_dev_19" model="account.tax.code.template">
+            <field name="name">Adquisiciones intracomunitarias. Base Imponible</field>
+            <field name="code">[19]</field>
+            <field name="parent_id" ref="iva_assoc_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+    <!--IVA devengado cuota-->
+    <!-- *********************************************** -->
+
+
+    <!--Régimen general-->
+
+
+        <record id="iva_assoc_dev_21" model="account.tax.code.template">
+            <field name="name">IVA Cuota total devengada</field>
+            <field name="code">[21]</field>
+            <field name="sign">1.0</field>
+            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
+        </record>
+
+        <record id="iva_assoc_dev_03" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Cuota 4%</field>
+            <field name="code">[03]</field>
+            <field name="parent_id" ref="iva_assoc_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_dev_06" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Cuota 7%</field>
+            <field name="code">[06]</field>
+            <field name="parent_id" ref="iva_assoc_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_dev_06_8" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Cuota 8%</field>
+            <field name="code">[06]</field>
+            <field name="parent_id" ref="iva_assoc_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_dev_06_10" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Cuota 10%</field>
+            <field name="code">[06]</field>
+            <field name="parent_id" ref="iva_assoc_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_dev_09" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Cuota 16%</field>
+            <field name="code">[09]</field>
+            <field name="parent_id" ref="iva_assoc_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_dev_09_18" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Cuota 18%</field>
+            <field name="code">[09]</field>
+            <field name="parent_id" ref="iva_assoc_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_dev_09_21" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Cuota 21%</field>
+            <field name="code">[09]</field>
+            <field name="parent_id" ref="iva_assoc_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- RECARGO DE EQUIVALENCIA -->
+        <!--record id="re_base" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Base Imponible</field>
+            <field name="code">_</field>
+            <field name="sign">1.0</field>
+            <field name="parent_id" ref="iva_assoc_dev_base"/>
+        </record-->
+
+        <record id="iva_assoc_dev_12" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia. Cuota 0.5%</field>
+            <field name="code">[12]</field>
+            <field name="parent_id" ref="iva_assoc_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_dev_15" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia. Cuota 1%</field>
+            <field name="code">[15]</field>
+            <field name="parent_id" ref="iva_assoc_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_dev_15_14" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia. Cuota 1.4%</field>
+            <field name="code">[15]</field>
+            <field name="parent_id" ref="iva_assoc_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_dev_18" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia. Cuota 4%</field>
+            <field name="code">[18]</field>
+            <field name="parent_id" ref="iva_assoc_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_dev_18_52" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia. Cuota 5.2%</field>
+            <field name="code">[18]</field>
+            <field name="parent_id" ref="iva_assoc_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
+
+        <!-- ADQUISICIONES INTRACOMUNITARIAS -->
+
+        <record id="iva_assoc_dev_20" model="account.tax.code.template">
+            <field name="name">Adquisiciones intracomunitarias. Cuota</field>
+            <field name="code">[20]</field>
+            <field name="parent_id" ref="iva_assoc_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
+
+
+
+
+    <!-- *********************************************** -->
+    <!--IVA DEDUCIBLE -->
+    <!-- *********************************************** -->
+
+
+    <!--IVA Soportado (Deducible) Base Imponible-->
+    <!-- *********************************************** -->
+        <record id="iva_assoc_ded_base_total" model="account.tax.code.template">
+            <field name="name">IVA Deducible Base Imponible</field>
+            <field name="code">--</field>
+            <field name="sign">1.0</field>
+            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
+        </record>
+
+        <!-- Base en OPERACIONES INTERIORES CORRIENTES-->
+        <record id="iva_assoc_ded_22" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes</field>
+            <field name="code">[22]</field>
+            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_22_16" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_22"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_22_18" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_22"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_22_7" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes (7%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_22"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_22_8" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes (8%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_22"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_22_4" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_22"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_22_10" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_22"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_22_21" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_22"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- Base en OPERACIONES INTERIORES CON BIENES DE INVERSIÓN-->
+        <record id="iva_assoc_ded_24" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión</field>
+            <field name="code">[24]</field>
+            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_24_16" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_24"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_24_18" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_24"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_24_7" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión (7%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_24"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_24_8" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión (8%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_24"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_24_4" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_24"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_24_10" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_24"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_24_21" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_24"/>
+            <field name="sign">1.0</field>
+        </record>
+
+
+        <!-- Base EN LAS IMPORTACIONES DE BIENES CORRIENTES-->
+        <record id="iva_assoc_ded_26" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes corrientes</field>
+            <field name="code">[26]</field>
+            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_26_16" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes corrientes (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_26"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_26_18" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes corrientes (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_26"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_26_7" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes corrientes (7%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_26"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_26_8" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes corrientes (8%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_26"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_26_4" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes corrientes (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_26"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_26_10" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_26"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_26_21" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes corrientes (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_26"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- Base EN LAS IMPORTACIONES DE BIENES DE INVERSIÓN-->
+        <record id="iva_assoc_ded_28" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión</field>
+            <field name="code">[28]</field>
+            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_28_16" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_28"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_28_18" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_28"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_28_7" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión (7%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_28"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_28_8" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión (8%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_28"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_28_4" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_28"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_28_10" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_28"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_28_21" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_28"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES CORRIENTES-->
+        <record id="iva_assoc_ded_30" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes corrientes</field>
+            <field name="code">[30]</field>
+            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_30_16" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_30"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_30_18" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_30"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_30_7" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (7%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_30"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_30_8" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (8%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_30"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_30_4" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_30"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_30_10" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_30"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_30_21" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_30"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES DE INVERSIÓN-->
+        <record id="iva_assoc_ded_32" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión</field>
+            <field name="code">[32]</field>
+            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_32_16" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_32"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_32_18" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_32"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_32_7" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión (7%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_32"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_32_8" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión (8%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_32"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_32_4" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_32"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_32_10" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_32"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_32_21" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_32"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- BASE RECARGO DE EQUIVALENCIA-->
+        <record id="iva_assoc_ded_10" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Base Imponible 0.5%</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_13" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Base Imponible 1%</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_13_14" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Base Imponible 1.4%</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_16" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Base Imponible 4%</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_16_52" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Base Imponible 5.2%</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+
+    <!-- IVA DEDUCIBLE Cuotas-->
+    <!-- *********************************************** -->
+
+        <record id="iva_assoc_ded_cuota_total" model="account.tax.code.template">
+            <field name="name">IVA deducible (Cuota)- Total a deducir [Mod.303]</field>
+            <field name="code">[37]</field>
+            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- Cuotas en OPERACIONES INTERIORES CORRIENTES-->
+        <record id="iva_assoc_ded_23" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes</field>
+            <field name="code">[23]</field>
+            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_23_16" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_23"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_23_18" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_23"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_23_7" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes (7%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_23"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_23_8" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes (8%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_23"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_23_10" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_23"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_23_4" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_23"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_23_21" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_23"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- Cuotas en OPERACIONES INTERIORES CON BIENES DE INVERSIÓN-->
+        <record id="iva_assoc_ded_25" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión</field>
+            <field name="code">[25]</field>
+            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_25_16" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_25"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_25_18" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_25"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_25_7" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (7%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_25"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_25_8" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (8%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_25"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_25_4" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_25"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_25_10" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_25"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_25_21" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_25"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- Cuotas devengadas EN LAS IMPORTACIONES DE BIENES CORRIENTES-->
+        <record id="iva_assoc_ded_27" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes corrientes</field>
+            <field name="code">[27]</field>
+            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_27_16" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes corrientes (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_27"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_27_18" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes corrientes (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_27"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_27_7" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes corrientes (7%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_27"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_27_8" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes corrientes (8%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_27"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_27_4" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes corrientes (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_27"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_27_10" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_27"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_27_21" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes corrientes (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_27"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- Cuotas devengadas EN LAS IMPORTACIONES DE BIENES DE INVERSIÓN-->
+        <record id="iva_assoc_ded_29" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión</field>
+            <field name="code">[29]</field>
+            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_29_16" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_29"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_29_18" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_29"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_29_7" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión (7%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_29"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_29_8" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión (8%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_29"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_29_4" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_29"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_29_10" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_29"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_29_21" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_29"/>
+            <field name="sign">1.0</field>
+        </record>
+        <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES CORRIENTES-->
+        <record id="iva_assoc_ded_31" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes corrientes</field>
+            <field name="code">[31]</field>
+            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_31_16" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes corrientes (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_31"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_31_18" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes corrientes (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_31"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_31_7" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes corrientes (7%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_31"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_31_8" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes corrientes (8%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_31"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_31_4" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes corrientes (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_31"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_31_10" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_31"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_31_21" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes corrientes (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_31"/>
+            <field name="sign">1.0</field>
+        </record>
+        <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES DE INVERSIÓN-->
+        <record id="iva_assoc_ded_33" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión</field>
+            <field name="code">[33]</field>
+            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_33_16" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_33"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_33_18" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_33"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_33_7" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión (7%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_33"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_33_8" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión (8%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_33"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_33_4" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_33"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_33_10" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_33"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_assoc_ded_33_21" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_assoc_ded_33"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!--Otros Códigos de Impuestos-->
+        <record id="base_assoc_intra_42" model="account.tax.code.template">
+            <field name="name">Entregas Intracomunitarias</field>
+            <field name="code">[42]</field>
+            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="base_assoc_extra_43" model="account.tax.code.template">
+            <field name="name">Exportaciones y operaciones asimiladas</field>
+            <field name="code">[43]</field>
+            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="base_assoc_extra_44" model="account.tax.code.template">
+            <field name="name">Inversión del sujeto pasivo</field>
+            <field name="code">[44]</field>
+            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!--Cuota Recargo de Equivalencia-->
+        <record id="iva_assoc_ded_12" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Cuota 0.5%</field>
+            <field name="code">[12]</field>
+            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_15" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Cuota 1%</field>
+            <field name="code">[15]</field>
+            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_15_14" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Cuota 1.4%</field>
+            <field name="code">[15]</field>
+            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_18" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Cuota 4%</field>
+            <field name="code">[18]</field>
+            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_assoc_ded_18_52" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Cuota 5.2%</field>
+            <field name="code">[18]</field>
+            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+<!-- ********************************* -->
+<!-- Plantillas de Impuestos IVA       -->
+<!-- ********************************* -->
+
+<!-- IVA Soportado -->
+
+        <record id="iva_assoc_sop_4" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">4% IVA Soportado (operaciones corrientes)</field>
+            <field eval="0.04" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_22_4"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_23_4"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_22_4"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_23_4"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_sop_4_inv" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">4% IVA Soportado (bienes de inversión)</field>
+            <field eval="0.04" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_24_4"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_25_4"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_24_4"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_25_4"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_sop_7" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">7% IVA Soportado (operaciones corrientes)</field>
+            <field eval="0.07" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_22_7"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_23_7"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_22_7"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_23_7"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_sop_7_inv" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">7% IVA Soportado (bienes de inversión)</field>
+            <field eval="0.07" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_24_7"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_25_7"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_24_7"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_25_7"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_sop_8" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">8% IVA Soportado (operaciones corrientes)</field>
+            <field eval="0.08" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_22_8"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_23_8"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_22_8"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_23_8"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_sop_8_inv" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">8% IVA Soportado (bienes de inversión)</field>
+            <field eval="0.08" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_24_8"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_25_8"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_24_8"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_25_8"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_sop_10" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">10% IVA Soportado (operaciones corrientes)</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_22_10"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_23_10"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_22_10"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_23_10"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_sop_10_inv" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">10% IVA Soportado (bienes de inversión)</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_24_10"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_25_10"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_24_10"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_25_10"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_sop_16" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">16% IVA Soportado (operaciones corrientes)</field>
+            <field eval="0.16" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_22_16"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_23_16"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_22_16"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_23_16"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_sop_16_inv" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">16% IVA Soportado (bienes de inversión)</field>
+            <field eval="0.16" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_24_16"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_25_16"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_24_16"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_25_16"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_sop_18" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">18% IVA Soportado (operaciones corrientes)</field>
+            <field eval="0.18" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_22_18"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_23_18"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_22_18"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_23_18"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_sop_18_inv" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">18% IVA Soportado (bienes de inversión)</field>
+            <field eval="0.18" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_24_18"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_25_18"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_24_18"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_25_18"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_sop_21" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">21% IVA Soportado (operaciones corrientes)</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_22_21"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_23_21"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_22_21"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_23_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+            <field eval="0" name="sequence"/>
+        </record>
+
+        <record id="iva_assoc_sop_21_inv" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">21% IVA Soportado (bienes de inversión)</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_24_21"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_25_21"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_24_21"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_25_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <!-- Plantillas para Extracomunitario-->
+        <!-- IVA compras -->
+        <record id="iva_assoc_X0_compras_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 0% Importaciones bienes corrientes</field>
+            <field name="description">IVA 0% Importaciones bienes corrientes</field>
+            <field eval="0.00" name="amount"/>
+            <field name="type">percent</field>
+            <field name="base_code_id" ref="iva_assoc_ded_26"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_26"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_27"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_27"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_X0_compras_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 0% Importaciones bienes de inversión</field>
+            <field name="description">IVA 0% Importaciones bienes de inversión</field>
+            <field eval="0.00" name="amount"/>
+            <field name="type">percent</field>
+            <field name="base_code_id" ref="iva_assoc_ded_28"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_28"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_29"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_29"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_X4_compras_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 4% Importaciones bienes corrientes</field>
+            <field name="description">IVA 4% Importaciones bienes corrientes</field>
+            <field eval="0.04" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_26_4"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_27_4"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_26_4"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_27_4"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_X4_compras_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 4% Importaciones bienes de inversión</field>
+            <field name="description">IVA 4% Importaciones bienes de inversión</field>
+            <field eval="0.04" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_28_4"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_29_4"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_28_4"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_29_4"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_X7_compras_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 7% Importaciones bienes corrientes</field>
+            <field name="description">IVA 7% Importaciones bienes corrientes</field>
+            <field eval="0.07" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_26_7"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_27_7"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_26_7"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_27_7"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_X7_compras_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 7% Importaciones bienes de inversión</field>
+            <field name="description">IVA 7% Importaciones bienes de inversión</field>
+            <field eval="0.07" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_28_7"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_29_7"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_28_7"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_29_7"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_X8_compras_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 8% Importaciones bienes corrientes</field>
+            <field name="description">IVA 8% Importaciones bienes corrientes</field>
+            <field eval="0.08" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_26_8"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_27_8"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_26_8"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_27_8"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_X8_compras_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 8% Importaciones bienes de inversión</field>
+            <field name="description">IVA 8% Importaciones bienes de inversión</field>
+            <field eval="0.08" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_28_8"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_29_8"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_28_8"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_29_8"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_X10_compras_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 10% Importaciones bienes corrientes</field>
+            <field name="description">IVA 10% Importaciones bienes corrientes</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_26_10"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_27_10"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_26_10"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_27_10"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_X10_compras_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 10% Importaciones bienes de inversión</field>
+            <field name="description">IVA 10% Importaciones bienes de inversión</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_28_10"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_29_10"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_28_10"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_29_10"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_X16_compras_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 16% Importaciones bienes corrientes</field>
+            <field name="description">IVA 16% Importaciones bienes corrientes</field>
+            <field eval="0.16" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_26_16"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_27_16"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_26_16"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_27_16"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_X16_compras_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 16% Importaciones bienes de inversión</field>
+            <field name="description">IVA 16% Importaciones bienes de inversión</field>
+            <field eval="0.16" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_28_16"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_29_16"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_28_16"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_29_16"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_X18_compras_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 18% Importaciones bienes corrientes</field>
+            <field name="description">IVA 18% Importaciones bienes corrientes</field>
+            <field eval="0.18" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_26_18"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_27_18"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_26_18"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_27_18"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_X18_compras_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 18% Importaciones bienes de inversión</field>
+            <field name="description">IVA 18% Importaciones bienes de inversión</field>
+            <field eval="0.18" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_28_18"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_29_18"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_28_18"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_29_18"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_X21_compras_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 21% Importaciones bienes corrientes</field>
+            <field name="description">IVA 21% Importaciones bienes corrientes</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_26_21"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_27_21"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_26_21"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_27_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_X21_compras_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 21% Importaciones bienes de inversión</field>
+            <field name="description">IVA 21% Importaciones bienes de inversión</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_28_21"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_29_21"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_28_21"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_29_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+
+        <!-- IVA EXPORTACIONES (VENTAS )-->
+        <record id="iva_assoc_X0" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 0% Exportaciones</field>
+            <field name="description">IVA 0% Exportaciones</field>
+            <field eval="0.00" name="amount"/>
+            <field name="type">percent</field>
+            <field name="base_code_id" ref="base_assoc_extra_43"/>
+            <field name="ref_base_code_id" ref="base_assoc_extra_43"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+         <!-- Inversión del sujeto pasivo -->
+        <record id="iva_assoc_ISP_compras_16" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 16% Inversión del sujeto pasivo</field>
+            <field name="description">IVA 16% Inversión del sujeto pasivo</field>
+            <field name="amount" eval="1.00"/>
+            <field name="type">percent</field>
+            <field name="child_depend" eval="1"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="tax_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="ref_tax_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_ISP_compras_16_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 16% Inversión del sujeto pasivo (1)</field>
+            <field name="parent_id" ref="iva_assoc_ISP_compras_16"/>
+            <field name="amount" eval="0.00"/>
+            <field name="type">percent</field>
+            <field name="base_code_id" ref="base_assoc_extra_44"/>
+            <field name="ref_base_code_id" ref="base_assoc_extra_44"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="tax_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="ref_tax_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_ISP_compras_16_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 16% Inversión del sujeto pasivo (2)</field>
+            <field name="parent_id" ref="iva_assoc_ISP_compras_16"/>
+            <field name="amount" eval="-0.16"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_07"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_09"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_07"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_09"/>
+            <field name="tax_sign" eval="-1.0"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="ref_tax_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_ISP_compras_16_3" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 16% Inversión del sujeto pasivo (3)</field>
+            <field name="parent_id" ref="iva_assoc_ISP_compras_16"/>
+            <field name="amount" eval="0.16"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_22_16"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_23_16"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_22_16"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_23_16"/>
+            <field name="tax_sign" eval="1.0"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="ref_tax_sign" eval="-1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_ISP_compras_18" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 18% Inversión del sujeto pasivo</field>
+            <field name="description">IVA 18% Inversión del sujeto pasivo</field>
+            <field name="amount" eval="1.00"/>
+            <field name="type">percent</field>
+            <field name="child_depend" eval="1"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="tax_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="ref_tax_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_ISP_compras_18_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 18% Inversión del sujeto pasivo (1)</field>
+            <field name="parent_id" ref="iva_assoc_ISP_compras_18"/>
+            <field name="amount" eval="0.00"/>
+            <field name="type">percent</field>
+            <field name="base_code_id" ref="base_assoc_extra_44"/>
+            <field name="ref_base_code_id" ref="base_assoc_extra_44"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="tax_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="ref_tax_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_ISP_compras_18_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 18% Inversión del sujeto pasivo (2)</field>
+            <field name="parent_id" ref="iva_assoc_ISP_compras_18"/>
+            <field name="amount" eval="-0.18"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_07_18"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_09_18"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_07_18"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_09_18"/>
+            <field name="tax_sign" eval="-1.0"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="ref_tax_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_ISP_compras_18_3" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 18% Inversión del sujeto pasivo (3)</field>
+            <field name="parent_id" ref="iva_assoc_ISP_compras_18"/>
+            <field name="amount" eval="0.18"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_22_18"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_23_18"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_22_18"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_23_18"/>
+            <field name="tax_sign" eval="1.0"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="ref_tax_sign" eval="-1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+<record id="iva_assoc_ISP_compras_21" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 21% Inversión del sujeto pasivo</field>
+            <field name="description">IVA 21% Inversión del sujeto pasivo</field>
+            <field name="amount" eval="1.00"/>
+            <field name="type">percent</field>
+            <field name="child_depend" eval="1"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="tax_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="ref_tax_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_ISP_compras_21_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 21% Inversión del sujeto pasivo (1)</field>
+            <field name="parent_id" ref="iva_assoc_ISP_compras_21"/>
+            <field name="amount" eval="0.00"/>
+            <field name="type">percent</field>
+            <field name="base_code_id" ref="base_assoc_extra_44"/>
+            <field name="ref_base_code_id" ref="base_assoc_extra_44"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="tax_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="ref_tax_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_ISP_compras_21_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 21% Inversión del sujeto pasivo (2)</field>
+            <field name="parent_id" ref="iva_assoc_ISP_compras_21"/>
+            <field name="amount" eval="-0.21"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_07_21"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_09_21"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_07_21"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_09_21"/>
+            <field name="tax_sign" eval="-1.0"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="ref_tax_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_ISP_compras_21_3" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 21% Inversión del sujeto pasivo (3)</field>
+            <field name="parent_id" ref="iva_assoc_ISP_compras_21"/>
+            <field name="amount" eval="0.21"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_22_21"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_23_21"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_22_21"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_23_21"/>
+            <field name="tax_sign" eval="1.0"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="ref_tax_sign" eval="-1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <!-- IVA REPERCUTIDO-->
+        <record id="iva_assoc_rep_4" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 4%</field>
+            <field eval="0.04" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_01"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_03"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_01"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_03"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="iva_assoc_rep_7" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 7%</field>
+            <field eval="0.07" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_04"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_06"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_04"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_06"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="iva_assoc_rep_8" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 8%</field>
+            <field eval="0.08" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_04_8"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_06_8"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_04_8"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_06_8"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="iva_assoc_rep_10" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 10%</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_04_10"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_06_10"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_04_10"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_06_10"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="iva_assoc_rep_16" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 16%</field>
+            <field eval="0.16" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_07"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_09"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_07"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_09"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="iva_assoc_rep_18" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 18%</field>
+            <field eval="0.18" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_07_18"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_09_18"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_07_18"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_09_18"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="iva_assoc_rep_21" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 21%</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_07_21"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_09_21"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_07_21"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_09_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+            <field eval="0" name="sequence"/>
+        </record>
+
+
+        <!-- Plantillas para recargo de equivalencia-->
+        <record id="re_assoc_05" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">0.50% Recargo Equivalencia</field>
+            <field eval="0.005" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_475000"/>
+            <field name="account_paid_id" ref="pgc_assoc_475000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_10"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_12"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_10"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_12"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="re_assoc_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">1% Recargo Equivalencia</field>
+            <field eval="0.01" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_475000"/>
+            <field name="account_paid_id" ref="pgc_assoc_475000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_13"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_15"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_13"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_15"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="re_assoc_14" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">1.4% Recargo Equivalencia</field>
+            <field eval="0.014" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_13_14"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_15_14"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_13_14"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_15_14"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="re_assoc_4" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">4% Recargo Equivalencia</field>
+            <field eval="0.04" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_475000"/>
+            <field name="account_paid_id" ref="pgc_assoc_475000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_16"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_18"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_16"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_18"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="re_assoc_52" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">5.2% Recargo Equivalencia</field>
+            <field eval="0.052" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_16_52"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_18_52"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_16_52"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_18_52"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="re_assoc_buy_05" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">0.50% Recargo Equivalencia Compras</field>
+            <field eval="0.005" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_10"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_12"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_10"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_12"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="re_assoc_buy_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">1% Recargo Equivalencia Compras</field>
+            <field eval="0.01" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_13"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_15"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_13"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_15"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="re_assoc_buy_14" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">1.4% Recargo Equivalencia Compras</field>
+            <field eval="0.014" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_13_14"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_15_14"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_13_14"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_15_14"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="re_assoc_buy_4" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">4% Recargo Equivalencia Compras</field>
+            <field eval="0.04" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_16"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_18"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_16"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_18"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="re_assoc_buy_52" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">5.2% Recargo Equivalencia Compras</field>
+            <field eval="0.052" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_16_52"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_18_52"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_16_52"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_18_52"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+
+<!-- OPERACIONES INTRACOMUNITARIAS -->
+
+        <!-- VENTAS -->
+        <record id="iva_assoc_IO" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 0% Intracomunitario</field>
+            <field name="description">IVA 0% Intracomunitario 0</field>
+            <field eval="0.00" name="amount"/>
+            <field name="type">percent</field>
+            <field name="base_code_id" ref="base_assoc_intra_42"/>
+            <field name="ref_base_code_id" ref="base_assoc_intra_42"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+
+        <!-- COMPRAS -->
+        <record id="iva_assoc_IC_compras_16_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 16% Intracomunitario. Bienes corrientes</field>
+            <field name="description">IVA 16% Intracomunitario. Bienes corrientes</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_16_bc_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_16_bc"/>
+            <field name="name">IVA 16% Intracomunitario. Bienes corrientes (1)</field>
+            <field eval="0.16" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_30_16"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_31_16"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_30_16"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_31_16"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_16_bc_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_16_bc"/>
+            <field name="name">IVA 16% Intracomunitario. Bienes corrientes (2)</field>
+            <field eval="-0.16" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_19"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_IC_compras_18_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 18% Intracomunitario. Bienes corrientes</field>
+            <field name="description">IVA 18% Intracomunitario. Bienes corrientes</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_18_bc_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_18_bc"/>
+            <field name="name">IVA 18% Intracomunitario. Bienes corrientes (1)</field>
+            <field eval="0.18" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_30_18"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_31_18"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_30_18"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_31_18"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_18_bc_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_18_bc"/>
+            <field name="name">IVA 18% Intracomunitario. Bienes corrientes (2)</field>
+            <field eval="-0.18" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_19"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <!--record id="vat_IO_buy_21b_3" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="vat_IO_buy_21b"/>
+            <field name="name">Biens Déductibles 21% (3)</field>
+            <field eval="0.00" name="amount"/>
+            <field name="type">percent</field>
+            <field name="ref_base_code_id" ref="vat_code_a86"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record-->
+<!-- ES NECESARIO ESTE ÚLTIMO REGISTRO????-->
+
+        <record id="iva_assoc_IC_compras_16_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 16% Intracomunitario. Bienes de inversión</field>
+            <field name="description">IVA 16% Intracomunitario. Bienes de inversión</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_16_bi_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_16_bi"/>
+            <field name="name">IVA 16% Intracomunitario. Bienes de inversión (1)</field>
+            <field eval="0.16" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_32_16"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_33_16"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_32_16"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_33_16"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_16_bi_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_16_bi"/>
+            <field name="name">IVA 16% Intracomunitario. Bienes de inversión (2)</field>
+            <field eval="-0.16" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_19"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_IC_compras_18_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 18% Intracomunitario. Bienes de inversión</field>
+            <field name="description">IVA 18% Intracomunitario. Bienes de inversión</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_18_bi_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_18_bi"/>
+            <field name="name">IVA 18% Intracomunitario. Bienes de inversión (1)</field>
+            <field eval="0.18" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_32_18"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_33_18"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_32_18"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_33_18"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_18_bi_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_18_bi"/>
+            <field name="name">IVA 18% Intracomunitario. Bienes de inversión (2)</field>
+            <field eval="-0.18" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_19"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_IC_compras_7_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 7% Intracomunitario. Bienes corrientes</field>
+            <field name="description">IVA 7% Intracomunitario. Bienes corrientes</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_7_bc_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_7_bc"/>
+            <field name="name">IVA 7% Intracomunitario. Bienes corrientes (1)</field>
+            <field eval="0.07" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_30_7"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_31_7"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_30_7"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_31_7"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_7_bc_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_7_bc"/>
+            <field name="name">IVA 7% Intracomunitario. Bienes corrientes (2)</field>
+            <field eval="-0.07" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_19"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_IC_compras_7_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 7% Intracomunitario. Bienes de inversión</field>
+            <field name="description">IVA 7% Intracomunitario. Bienes de inversión</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_7_bi_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_7_bi"/>
+            <field name="name">IVA 7% Intracomunitario. Bienes de inversión (1)</field>
+            <field eval="0.07" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_32_7"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_33_7"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_32_7"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_33_7"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_7_bi_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_7_bi"/>
+            <field name="name">IVA 7% Intracomunitario. Bienes de inversión (2)</field>
+            <field eval="-0.07" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_19"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_IC_compras_8_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 8% Intracomunitario. Bienes corrientes</field>
+            <field name="description">IVA 8% Intracomunitario. Bienes corrientes</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_8_bc_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_8_bc"/>
+            <field name="name">IVA 8% Intracomunitario. Bienes corrientes (1)</field>
+            <field eval="0.08" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_30_8"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_31_8"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_30_8"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_31_8"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_8_bc_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_8_bc"/>
+            <field name="name">IVA 8% Intracomunitario. Bienes corrientes (2)</field>
+            <field eval="-0.08" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_19"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_IC_compras_8_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 8% Intracomunitario. Bienes de inversión</field>
+            <field name="description">IVA 8% Intracomunitario. Bienes de inversión</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_8_bi_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_8_bi"/>
+            <field name="name">IVA 8% Intracomunitario. Bienes de inversión (1)</field>
+            <field eval="0.08" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_32_8"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_33_8"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_32_8"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_33_8"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_8_bi_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_8_bi"/>
+            <field name="name">IVA 8% Intracomunitario. Bienes de inversión (2)</field>
+            <field eval="-0.08" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_19"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_IC_compras_4_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 4% Intracomunitario. Bienes corrientes</field>
+            <field name="description">IVA 4% Intracomunitario. Bienes corrientes</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_4_bc_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_4_bc"/>
+            <field name="name">IVA 4% Intracomunitario. Bienes corrientes (1)</field>
+            <field eval="0.04" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_30_4"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_31_4"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_30_4"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_31_4"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_4_bc_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_4_bc"/>
+            <field name="name">IVA 4% Intracomunitario. Bienes corrientes (2)</field>
+            <field eval="-0.04" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_19"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_IC_compras_4_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 4% Intracomunitario. Bienes de inversión</field>
+            <field name="description">IVA 4% Intracomunitario. Bienes de inversión</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_4_bi_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_4_bi"/>
+            <field name="name">IVA 4% Intracomunitario. Bienes de inversión (1)</field>
+            <field eval="0.04" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_32_4"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_33_4"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_32_4"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_33_4"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_4_bi_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_4_bi"/>
+            <field name="name">IVA 4% Intracomunitario. Bienes de inversión (2)</field>
+            <field eval="-0.04" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_19"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+         <record id="iva_assoc_IC_compras_10_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 10% Intracomunitario. Bienes corrientes</field>
+            <field name="description">IVA 10% Intracomunitario. Bienes corrientes</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_10_bc_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_10_bc"/>
+            <field name="name">IVA 10% Intracomunitario. Bienes corrientes (1)</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_30_10"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_31_10"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_30_10"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_31_8"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_10_bc_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_10_bc"/>
+            <field name="name">IVA 10% Intracomunitario. Bienes corrientes (2)</field>
+            <field eval="-0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_19"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_IC_compras_10_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 10% Intracomunitario. Bienes de inversión</field>
+            <field name="description">IVA 10% Intracomunitario. Bienes de inversión</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_10_bi_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_10_bi"/>
+            <field name="name">IVA 10% Intracomunitario. Bienes de inversión (1)</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_32_10"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_33_10"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_32_10"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_33_10"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_10_bi_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_10_bi"/>
+            <field name="name">IVA 10% Intracomunitario. Bienes de inversión (2)</field>
+            <field eval="-0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_19"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_IC_compras_21_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 21% Intracomunitario. Bienes corrientes</field>
+            <field name="description">IVA 21% Intracomunitario. Bienes corrientes</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_21_bc_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_21_bc"/>
+            <field name="name">IVA 21% Intracomunitario. Bienes corrientes (1)</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_30_21"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_31_21"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_30_21"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_31_21"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_21_bc_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_21_bc"/>
+            <field name="name">IVA 21% Intracomunitario. Bienes corrientes (2)</field>
+            <field eval="-0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_19"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_assoc_IC_compras_21_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">IVA 21% Intracomunitario. Bienes de inversión</field>
+            <field name="description">IVA 21% Intracomunitario. Bienes de inversión</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_21_bi_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_21_bi"/>
+            <field name="name">IVA 21% Intracomunitario. Bienes de inversión (1)</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_472000"/>
+            <field name="account_collected_id" ref="pgc_assoc_472000"/>
+            <field name="base_code_id" ref="iva_assoc_ded_32_21"/>
+            <field name="tax_code_id" ref="iva_assoc_ded_33_21"/>
+            <field name="ref_base_code_id" ref="iva_assoc_ded_32_21"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_ded_33_21"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_assoc_IC_compras_21_bi_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="parent_id" ref="iva_assoc_IC_compras_21_bi"/>
+            <field name="name">IVA 21% Intracomunitario. Bienes de inversión (2)</field>
+            <field eval="-0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_assoc_477000"/>
+            <field name="account_collected_id" ref="pgc_assoc_477000"/>
+            <field name="base_code_id" ref="iva_assoc_dev_19"/>
+            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <!-- RETENCIONES DE IRPF -->
+        <!--
+        - Novedad 2010: Los rendimientos derivados de rentas de capital mobiliario o inmobiliario, el tipo base de retención pasa del 18% al 19% para los primeros 6000 EUR y al 21% a partir de los 6000 EUR.
+        - Tipo general de retención IRPF al 18%. Se aplica a rendimientos por arrendamientos de inmuebles urbanos y ganancias patrimoniales sometidas a retención.
+        - Rendimientos de actividades profesionales: 15% (tipo general) y 7% (tipo especial reducido por inicio de actividad)
+        - Rendimientos de actividades agrícolas, ganaderas, forestales: 2%
+        - Retención del 1% a aplicar en el pago de rendimientos a empresarios en módulos.-->
+
+        <!-- RETENCIONES DE IRPF: Hacienda pública, acreedora por retenciones practicadas a proveedores -->
+
+        <!--Base imponible-->
+        <record id="irpf_assoc_base" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Base Imponible</field>
+            <field name="code">B.IRPF</field>
+            <field name="sign">1.0</field>
+            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
+        </record>
+
+        <record id="irpf_assoc_base_1" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Base Imponible 1%</field>
+            <field name="code">B.IRPF1</field>
+            <field name="parent_id" ref="irpf_assoc_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_base_2" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Base Imponible 2%</field>
+            <field name="code">B.IRPF2</field>
+            <field name="parent_id" ref="irpf_assoc_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_base_7" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Base Imponible 7%</field>
+            <field name="code">B.IRPF7</field>
+            <field name="parent_id" ref="irpf_assoc_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_base_9" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Base Imponible 9%</field>
+            <field name="code">B.IRPF9</field>
+            <field name="parent_id" ref="irpf_assoc_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_base_15" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Base Imponible 15%</field>
+            <field name="code">B.IRPF15</field>
+            <field name="parent_id" ref="irpf_assoc_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_base_18" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Base Imponible 18%</field>
+            <field name="code">B.IRPF18</field>
+            <field name="parent_id" ref="irpf_assoc_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_base_19" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Base Imponible 19%</field>
+            <field name="code">B.IRPF19</field>
+            <field name="parent_id" ref="irpf_assoc_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_base_20" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Base Imponible 20%</field>
+            <field name="code">B.IRPF20</field>
+            <field name="parent_id" ref="irpf_assoc_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_base_21" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Base Imponible 21%</field>
+            <field name="code">B.IRPF21</field>
+            <field name="parent_id" ref="irpf_assoc_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!--Cuotas-->
+        <record id="irpf_assoc_cuota_total" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Total Cuota</field>
+            <field name="code">IRPF</field>
+            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_cuota_1" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Cuota 1%</field>
+            <field name="code">IRPF1</field>
+            <field name="parent_id" ref="irpf_assoc_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_cuota_2" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Cuota 2%</field>
+            <field name="code">IRPF2</field>
+            <field name="parent_id" ref="irpf_assoc_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_cuota_7" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Cuota 7%</field>
+            <field name="code">IRPF7</field>
+            <field name="parent_id" ref="irpf_assoc_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_cuota_9" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Cuota 9%</field>
+            <field name="code">IRPF9</field>
+            <field name="parent_id" ref="irpf_assoc_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_cuota_15" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Cuota 15%</field>
+            <field name="code">IRPF15</field>
+            <field name="parent_id" ref="irpf_assoc_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_cuota_18" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Cuota 18%</field>
+            <field name="code">IRPF18</field>
+            <field name="parent_id" ref="irpf_assoc_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_cuota_19" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Cuota 19%</field>
+            <field name="code">IRPF19</field>
+            <field name="parent_id" ref="irpf_assoc_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_cuota_20" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Cuota 20%</field>
+            <field name="code">IRPF20</field>
+            <field name="parent_id" ref="irpf_assoc_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_cuota_21" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Cuota 21%</field>
+            <field name="code">IRPF21</field>
+            <field name="parent_id" ref="irpf_assoc_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!--Cuentas para Retenciones-->
+        <record id="pgc_assoc_475101" model="account.account.template">
+            <field name="code">475101</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4751"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones empresarios módulos 1%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+        <record id="pgc_assoc_475102" model="account.account.template">
+            <field name="code">475102</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4751"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones act. agrícolas, ganaderas, forestales 2%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+        <record id="pgc_assoc_475107" model="account.account.template">
+            <field name="code">475107</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4751"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones act. profesionales 7%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+        <record id="pgc_assoc_475109" model="account.account.template">
+            <field name="code">475109</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4751"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones act. profesionales 9%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+        <record id="pgc_assoc_475115" model="account.account.template">
+            <field name="code">475115</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4751"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones act. profesionales 15%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+        <record id="pgc_assoc_475118" model="account.account.template">
+            <field name="code">475118</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4751"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones arrendamientos, cap. mobiliario 18%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+        <record id="pgc_assoc_475119" model="account.account.template">
+            <field name="code">475119</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4751"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones arrendamientos, cap. mobiliario 19%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+        <record id="pgc_assoc_475120" model="account.account.template">
+            <field name="code">475120</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4751"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones arrendamientos, cap. mobiliario 20%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+        <record id="pgc_assoc_475121" model="account.account.template">
+            <field name="code">475121</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4751"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones arrendamientos, cap. mobiliario 21%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+        <!-- Plantillas de retenciones-->
+        <record id="irpf_assoc_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">Retenciones IRPF 1%</field>
+            <field eval="-0.01" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_475101"/>
+            <field name="account_paid_id" ref="pgc_assoc_475101"/>
+            <field name="base_code_id" ref="irpf_assoc_base_1"/>
+            <field name="tax_code_id" ref="irpf_assoc_cuota_1"/>
+            <field name="ref_base_code_id" ref="irpf_assoc_base_1"/>
+            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_1"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="irpf_assoc_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">Retenciones IRPF 2%</field>
+            <field eval="-0.02" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_475102"/>
+            <field name="account_paid_id" ref="pgc_assoc_475102"/>
+            <field name="base_code_id" ref="irpf_assoc_base_2"/>
+            <field name="tax_code_id" ref="irpf_assoc_cuota_2"/>
+            <field name="ref_base_code_id" ref="irpf_assoc_base_2"/>
+            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_2"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="irpf_assoc_7" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">Retenciones IRPF 7%</field>
+            <field eval="-0.07" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_475107"/>
+            <field name="account_paid_id" ref="pgc_assoc_475107"/>
+            <field name="base_code_id" ref="irpf_assoc_base_7"/>
+            <field name="tax_code_id" ref="irpf_assoc_cuota_7"/>
+            <field name="ref_base_code_id" ref="irpf_assoc_base_7"/>
+            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_7"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="irpf_assoc_9" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">Retenciones IRPF 9%</field>
+            <field eval="-0.09" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_475109"/>
+            <field name="account_paid_id" ref="pgc_assoc_475109"/>
+            <field name="base_code_id" ref="irpf_assoc_base_9"/>
+            <field name="tax_code_id" ref="irpf_assoc_cuota_9"/>
+            <field name="ref_base_code_id" ref="irpf_assoc_base_9"/>
+            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_9"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="irpf_assoc_15" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">Retenciones IRPF 15%</field>
+            <field eval="-0.15" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_475115"/>
+            <field name="account_paid_id" ref="pgc_assoc_475115"/>
+            <field name="base_code_id" ref="irpf_assoc_base_15"/>
+            <field name="tax_code_id" ref="irpf_assoc_cuota_15"/>
+            <field name="ref_base_code_id" ref="irpf_assoc_base_15"/>
+            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_15"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="irpf_assoc_18" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">Retenciones IRPF 18%</field>
+            <field eval="-0.18" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_475118"/>
+            <field name="account_paid_id" ref="pgc_assoc_475118"/>
+            <field name="base_code_id" ref="irpf_assoc_base_18"/>
+            <field name="tax_code_id" ref="irpf_assoc_cuota_18"/>
+            <field name="ref_base_code_id" ref="irpf_assoc_base_18"/>
+            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_18"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="irpf_assoc_19" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">Retenciones IRPF 19%</field>
+            <field eval="-0.19" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_475119"/>
+            <field name="account_paid_id" ref="pgc_assoc_475119"/>
+            <field name="base_code_id" ref="irpf_assoc_base_19"/>
+            <field name="tax_code_id" ref="irpf_assoc_cuota_19"/>
+            <field name="ref_base_code_id" ref="irpf_assoc_base_19"/>
+            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_19"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="irpf_assoc_20" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">Retenciones IRPF 20%</field>
+            <field eval="-0.20" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_475120"/>
+            <field name="account_paid_id" ref="pgc_assoc_475120"/>
+            <field name="base_code_id" ref="irpf_assoc_base_20"/>
+            <field name="tax_code_id" ref="irpf_assoc_cuota_20"/>
+            <field name="ref_base_code_id" ref="irpf_assoc_base_20"/>
+            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_20"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="irpf_assoc_21" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">Retenciones IRPF 21%</field>
+            <field eval="-0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_475121"/>
+            <field name="account_paid_id" ref="pgc_assoc_475121"/>
+            <field name="base_code_id" ref="irpf_assoc_base_21"/>
+            <field name="tax_code_id" ref="irpf_assoc_cuota_21"/>
+            <field name="ref_base_code_id" ref="irpf_assoc_base_21"/>
+            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <!-- RETENCIONES DE IRPF: Hacienda pública, retenciones a cuenta como clientes -->
+
+        <!--Base imponible-->
+        <record id="irpf_assoc_base_sale" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Base Imponible</field>
+            <field name="code">B.IRPF AC</field>
+            <field name="sign">1.0</field>
+            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
+        </record>
+
+        <record id="irpf_assoc_base_sale_1" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Base Imponible 1%</field>
+            <field name="code">B.IRPF1 AC</field>
+            <field name="parent_id" ref="irpf_assoc_base_sale"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_base_sale_2" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Base Imponible 2%</field>
+            <field name="code">B.IRPF2 AC</field>
+            <field name="parent_id" ref="irpf_assoc_base_sale"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_base_sale_7" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Base Imponible 7%</field>
+            <field name="code">B.IRPF7 AC</field>
+            <field name="parent_id" ref="irpf_assoc_base_sale"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_base_sale_9" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Base Imponible 9%</field>
+            <field name="code">B.IRPF9 AC</field>
+            <field name="parent_id" ref="irpf_assoc_base_sale"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_base_sale_15" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Base Imponible 15%</field>
+            <field name="code">B.IRPF15 AC</field>
+            <field name="parent_id" ref="irpf_assoc_base_sale"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_base_sale_18" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Base Imponible 18%</field>
+            <field name="code">B.IRPF18 AC</field>
+            <field name="parent_id" ref="irpf_assoc_base_sale"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_base_sale_19" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Base Imponible 19%</field>
+            <field name="code">B.IRPF19 AC</field>
+            <field name="parent_id" ref="irpf_assoc_base_sale"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_base_sale_20" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Base Imponible 20%</field>
+            <field name="code">B.IRPF20 AC</field>
+            <field name="parent_id" ref="irpf_assoc_base_sale"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_base_sale_21" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Base Imponible 21%</field>
+            <field name="code">B.IRPF21 AC</field>
+            <field name="parent_id" ref="irpf_assoc_base_sale"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!--Cuotas-->
+        <record id="irpf_assoc_cuota_sale_total" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Total Cuota</field>
+            <field name="code">IRPF AC</field>
+            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_cuota_sale_1" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Cuota 1%</field>
+            <field name="code">IRPF1 AC</field>
+            <field name="parent_id" ref="irpf_assoc_cuota_sale_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_cuota_sale_2" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Cuota 2%</field>
+            <field name="code">IRPF2 AC</field>
+            <field name="parent_id" ref="irpf_assoc_cuota_sale_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_cuota_sale_7" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Cuota 7%</field>
+            <field name="code">IRPF7 AC</field>
+            <field name="parent_id" ref="irpf_assoc_cuota_sale_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_cuota_sale_9" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Cuota 9%</field>
+            <field name="code">IRPF9 AC</field>
+            <field name="parent_id" ref="irpf_assoc_cuota_sale_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_cuota_sale_15" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Cuota 15%</field>
+            <field name="code">IRPF15 AC</field>
+            <field name="parent_id" ref="irpf_assoc_cuota_sale_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_cuota_sale_18" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Cuota 18%</field>
+            <field name="code">IRPF18 AC</field>
+            <field name="parent_id" ref="irpf_assoc_cuota_sale_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_cuota_sale_19" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Cuota 19%</field>
+            <field name="code">IRPF19 AC</field>
+            <field name="parent_id" ref="irpf_assoc_cuota_sale_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_cuota_sale_20" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Cuota 20%</field>
+            <field name="code">IRPF20 AC</field>
+            <field name="parent_id" ref="irpf_assoc_cuota_sale_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="irpf_assoc_cuota_sale_21" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Cuota 21%</field>
+            <field name="code">IRPF21 AC</field>
+            <field name="parent_id" ref="irpf_assoc_cuota_sale_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!--Cuentas para Retenciones-->
+        <record id="pgc_assoc_473001" model="account.account.template">
+            <field name="code">473001</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_473"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones a cuenta empresarios módulos 1%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+        <record id="pgc_assoc_473002" model="account.account.template">
+            <field name="code">473002</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_473"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones a cuenta act. agrícolas, ganaderas, forestales 2%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+        <record id="pgc_assoc_473007" model="account.account.template">
+            <field name="code">473007</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_473"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones a cuenta act. profesionales 7%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+        <record id="pgc_assoc_473009" model="account.account.template">
+            <field name="code">473009</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_473"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones a cuenta act. profesionales 9%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+        <record id="pgc_assoc_473015" model="account.account.template">
+            <field name="code">473015</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_473"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones a cuenta act. profesionales 15%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+        <record id="pgc_assoc_473018" model="account.account.template">
+            <field name="code">473018</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_473"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones a cuenta arrendamientos, cap. mobiliario 18%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+        <record id="pgc_assoc_473019" model="account.account.template">
+            <field name="code">473019</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_473"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones a cuenta arrendamientos, cap. mobiliario 19%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+        <record id="pgc_assoc_473020" model="account.account.template">
+            <field name="code">473020</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_473"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones a cuenta arrendamientos, cap. mobiliario 20%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+        <record id="pgc_assoc_473021" model="account.account.template">
+            <field name="code">473021</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_473"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones a cuenta arrendamientos, cap. mobiliario 21%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
+        <!-- Plantillas de retenciones-->
+        <record id="irpf_assoc_sale_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">Retenciones a cuenta IRPF 1%</field>
+            <field eval="-0.01" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_473001"/>
+            <field name="account_paid_id" ref="pgc_assoc_473001"/>
+            <field name="base_code_id" ref="irpf_assoc_base_sale_1"/>
+            <field name="tax_code_id" ref="irpf_assoc_cuota_sale_1"/>
+            <field name="ref_base_code_id" ref="irpf_assoc_base_sale_1"/>
+            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_sale_1"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="irpf_assoc_sale_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">Retenciones a cuenta IRPF 2%</field>
+            <field eval="-0.02" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_473002"/>
+            <field name="account_paid_id" ref="pgc_assoc_473002"/>
+            <field name="base_code_id" ref="irpf_assoc_base_sale_2"/>
+            <field name="tax_code_id" ref="irpf_assoc_cuota_sale_2"/>
+            <field name="ref_base_code_id" ref="irpf_assoc_base_sale_2"/>
+            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_sale_2"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="irpf_assoc_sale_7" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">Retenciones a cuenta IRPF 7%</field>
+            <field eval="-0.07" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_473007"/>
+            <field name="account_paid_id" ref="pgc_assoc_473007"/>
+            <field name="base_code_id" ref="irpf_assoc_base_sale_7"/>
+            <field name="tax_code_id" ref="irpf_assoc_cuota_sale_7"/>
+            <field name="ref_base_code_id" ref="irpf_assoc_base_sale_7"/>
+            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_sale_7"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="irpf_assoc_sale_9" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">Retenciones a cuenta IRPF 9%</field>
+            <field eval="-0.09" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_473009"/>
+            <field name="account_paid_id" ref="pgc_assoc_473009"/>
+            <field name="base_code_id" ref="irpf_assoc_base_sale_9"/>
+            <field name="tax_code_id" ref="irpf_assoc_cuota_sale_9"/>
+            <field name="ref_base_code_id" ref="irpf_assoc_base_sale_9"/>
+            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_sale_9"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="irpf_assoc_sale_15" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">Retenciones a cuenta IRPF 15%</field>
+            <field eval="-0.15" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_473015"/>
+            <field name="account_paid_id" ref="pgc_assoc_473015"/>
+            <field name="base_code_id" ref="irpf_assoc_base_sale_15"/>
+            <field name="tax_code_id" ref="irpf_assoc_cuota_sale_15"/>
+            <field name="ref_base_code_id" ref="irpf_assoc_base_sale_15"/>
+            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_sale_15"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="irpf_assoc_sale_18" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">Retenciones a cuenta IRPF 18%</field>
+            <field eval="-0.18" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_473018"/>
+            <field name="account_paid_id" ref="pgc_assoc_473018"/>
+            <field name="base_code_id" ref="irpf_assoc_base_sale_18"/>
+            <field name="tax_code_id" ref="irpf_assoc_cuota_sale_18"/>
+            <field name="ref_base_code_id" ref="irpf_assoc_base_sale_18"/>
+            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_sale_18"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="irpf_assoc_sale_19" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">Retenciones a cuenta IRPF 19%</field>
+            <field eval="-0.19" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_473019"/>
+            <field name="account_paid_id" ref="pgc_assoc_473019"/>
+            <field name="base_code_id" ref="irpf_assoc_base_sale_19"/>
+            <field name="tax_code_id" ref="irpf_assoc_cuota_sale_19"/>
+            <field name="ref_base_code_id" ref="irpf_assoc_base_sale_19"/>
+            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_sale_19"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="irpf_assoc_sale_20" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">Retenciones a cuenta IRPF 20%</field>
+            <field eval="-0.20" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_473020"/>
+            <field name="account_paid_id" ref="pgc_assoc_473020"/>
+            <field name="base_code_id" ref="irpf_assoc_base_sale_20"/>
+            <field name="tax_code_id" ref="irpf_assoc_cuota_sale_20"/>
+            <field name="ref_base_code_id" ref="irpf_assoc_base_sale_20"/>
+            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_sale_20"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="irpf_assoc_sale_21" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
+            <field name="name">Retenciones a cuenta IRPF 21%</field>
+            <field eval="-0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_assoc_473021"/>
+            <field name="account_paid_id" ref="pgc_assoc_473021"/>
+            <field name="base_code_id" ref="irpf_assoc_base_sale_21"/>
+            <field name="tax_code_id" ref="irpf_assoc_cuota_sale_21"/>
+            <field name="ref_base_code_id" ref="irpf_assoc_base_sale_21"/>
+            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_sale_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+    </data>
+</openerp>
diff --git a/addons/l10n_es/taxes_data_pymes.xml b/addons/l10n_es/taxes_data_pymes.xml
index 7467dbb9596..f48d46d951a 100644
--- a/addons/l10n_es/taxes_data_pymes.xml
+++ b/addons/l10n_es/taxes_data_pymes.xml
@@ -1,9 +1,10 @@
 <?xml version="1.0" encoding="utf-8"?>
 <openerp>
-    <data noupdate="1">
+    <data noupdate="0">
 
-      <!--
-      Plantillas de impuestos para el Plan General Contable PYMES 2008.
+    <!-- Definición de IVA y retenciones, códigos de impuestos y cuentas contables adicionales -->
+
+    <!-- Plantillas de impuestos para el Plan General Contable PYMES 2008.
 
       Basado en taxes_data.xml, con los siguientes cambios:
 
@@ -26,20 +27,25 @@
         Impuestos IRPF se les ha asignado el grupo others (Otros) en lugar del grupo vat (IVA) por defecto
 
       Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com (2010-02-18)
-           Añadido IRPF 2% (act. agrícolas, ganaderas, forestales), 19% y 21% (antiguo 18%)
+        Añadido IRPF 2% (act. agrícolas, ganaderas, forestales), 19% y 21% (antiguo 18%)
         Novedad 2010: Los rendimientos derivados de rentas de capital mobiliario o inmobiliario, el tipo base de retención pasa del 18% al 19% para los primeros 6000 EUR y al 21% a partir de los 6000 EUR.
-      -->
 
-        <!-- Definición de IVA y retenciones, códigos de impuestos y cuentas contables adicionales -->
-        
-        
+      Ignacio Ibeas (Acysos) - ignacio@acysos.com (2011-05-06)
+        Añadido Recargos de equivalencia para venta y compra
+
+      Pedro M. Baeza (Serv. Tecnol. Avanzados) - pedro.baeza@serviciosbaeza.com (2013-01-30)
+        Limpieza de subcuentas de impuestos y corrección de inversión de sujeto pasivo
+
+    -->
+
+
 <!-- Configuracion de codigos de impuesto-->
-        
-    
+
+
     <!-- *********************************************** -->
     <!--IVA DEVENGADO -->
     <!-- *********************************************** -->
-    
+
     <!--Base imponible-->
     <!-- *********************************************** -->
         <record id="iva_pymes_dev_base" model="account.tax.code.template">
@@ -48,44 +54,103 @@
             <field name="sign">1.0</field>
             <field name="parent_id" ref="vat_code_chart_pymes_root"/>
         </record>
-        
-        
-    
+
+    <!-- Exentas IVA -->
+        <record id="base_pymes_sop_ex" model="account.tax.code.template">
+            <field name="name">Base adquisiciones exentas</field>
+            <field name="parent_id" ref="vat_code_chart_pymes_root"/>
+            <field name="code">--</field>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="base_pymes_rep_ex" model="account.tax.code.template">
+            <field name="name">Base ventas exentas</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="vat_code_chart_pymes_root"/>
+            <field name="sign">1.0</field>
+        </record>         	
+
+        <!-- IVA Soportado -->
+        <record id="iva_pymes_sop_ex" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">IVA Soportado exento (operaciones corrientes)</field>
+            <field eval="0.0" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field name="base_code_id" ref="base_pymes_sop_ex"/>
+            <field name="ref_base_code_id" ref="base_pymes_sop_ex"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <!-- IVA REPERCUTIDO-->
+        <record id="iva_pymes_rep_ex" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">IVA Exento</field>
+            <field eval="0.0" name="amount"/>
+            <field name="type">percent</field>
+            <field name="base_code_id" ref="base_pymes_rep_ex"/>
+            <field name="ref_base_code_id" ref="base_pymes_rep_ex"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
     <!--Régimen general-->
-         
+
         <record id="iva_pymes_dev_01" model="account.tax.code.template">
             <field name="name">Régimen general IVA Devengado. Base Imponible 4%</field>
             <field name="code">[01]</field>
             <field name="parent_id" ref="iva_pymes_dev_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="iva_pymes_dev_04" model="account.tax.code.template">
             <field name="name">Régimen general IVA Devengado. Base Imponible 7%</field>
             <field name="code">[04]</field>
             <field name="parent_id" ref="iva_pymes_dev_base"/>
             <field name="sign">1.0</field>
         </record>
+
         <record id="iva_pymes_dev_04_8" model="account.tax.code.template">
             <field name="name">Régimen general IVA Devengado. Base Imponible 8%</field>
             <field name="code">[04]</field>
             <field name="parent_id" ref="iva_pymes_dev_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+		 <record id="iva_pymes_dev_04_10" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Base Imponible 10%</field>
+            <field name="code">[04]</field>
+            <field name="parent_id" ref="iva_pymes_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="iva_pymes_dev_07" model="account.tax.code.template">
             <field name="name">Régimen general IVA Devengado. Base Imponible 16%</field>
             <field name="code">[07]</field>
             <field name="parent_id" ref="iva_pymes_dev_base"/>
             <field name="sign">1.0</field>
         </record>
+
         <record id="iva_pymes_dev_07_18" model="account.tax.code.template">
             <field name="name">Régimen general IVA Devengado. Base Imponible 18%</field>
             <field name="code">[07]</field>
             <field name="parent_id" ref="iva_pymes_dev_base"/>
             <field name="sign">1.0</field>
         </record>
-    
+
+        <record id="iva_pymes_dev_07_21" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Base Imponible 21%</field>
+            <field name="code">[07]</field>
+            <field name="parent_id" ref="iva_pymes_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <!-- RECARGO DE EQUIVALENCIA -->
         <!--record id="re_pymes_base" model="account.tax.code.template">
             <field name="name">Recargo Equivalencia Base Imponible</field>
@@ -93,73 +158,93 @@
             <field name="sign">1.0</field>
             <field name="parent_id" ref="iva_pymes_dev_base"/>
         </record-->
-        
+
         <record id="iva_pymes_dev_10" model="account.tax.code.template">
             <field name="name">Recargo Equivalencia Base Imponible 0.5%</field>
             <field name="code">[10]</field>
             <field name="parent_id" ref="iva_pymes_dev_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="iva_pymes_dev_13" model="account.tax.code.template">
             <field name="name">Recargo Equivalencia Base Imponible 1%</field>
             <field name="code">[13]</field>
             <field name="parent_id" ref="iva_pymes_dev_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="iva_pymes_dev_13_14" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Base Imponible 1.4%</field>
+            <field name="code">[13]</field>
+            <field name="parent_id" ref="iva_pymes_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="iva_pymes_dev_16" model="account.tax.code.template">
             <field name="name">Recargo Equivalencia Base Imponible 4%</field>
             <field name="code">[16]</field>
             <field name="parent_id" ref="iva_pymes_dev_base"/>
             <field name="sign">1.0</field>
         </record>
-        
-        
+
+        <record id="iva_pymes_dev_16_52" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Base Imponible 5.2%</field>
+            <field name="code">[16]</field>
+            <field name="parent_id" ref="iva_pymes_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <!-- ADQUISICIONES INTRACOMUNITARIAS -->
-        
+
         <record id="iva_pymes_dev_19" model="account.tax.code.template">
             <field name="name">Adquisiciones intracomunitarias. Base Imponible</field>
             <field name="code">[19]</field>
             <field name="parent_id" ref="iva_pymes_dev_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
     <!--IVA devengado cuota-->
     <!-- *********************************************** -->
-    
-    
+
+
     <!--Régimen general-->
-         
-         
+
+
         <record id="iva_pymes_dev_21" model="account.tax.code.template">
             <field name="name">IVA Cuota total devengada</field>
             <field name="code">[21]</field>
             <field name="sign">1.0</field>
             <field name="parent_id" ref="vat_code_chart_pymes_root"/>
         </record>
-         
+
         <record id="iva_pymes_dev_03" model="account.tax.code.template">
             <field name="name">Régimen general IVA Devengado. Cuota 4%</field>
             <field name="code">[03]</field>
             <field name="parent_id" ref="iva_pymes_dev_21"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="iva_pymes_dev_06" model="account.tax.code.template">
             <field name="name">Régimen general IVA Devengado. Cuota 7%</field>
             <field name="code">[06]</field>
             <field name="parent_id" ref="iva_pymes_dev_21"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="iva_pymes_dev_06_8" model="account.tax.code.template">
             <field name="name">Régimen general IVA Devengado. Cuota 8%</field>
             <field name="code">[06]</field>
             <field name="parent_id" ref="iva_pymes_dev_21"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+ 	<record id="iva_pymes_dev_06_10" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Cuota 10%</field>
+            <field name="code">[06]</field>
+            <field name="parent_id" ref="iva_pymes_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="iva_pymes_dev_09" model="account.tax.code.template">
             <field name="name">Régimen general IVA Devengado. Cuota 16%</field>
             <field name="code">[09]</field>
@@ -173,7 +258,14 @@
             <field name="parent_id" ref="iva_pymes_dev_21"/>
             <field name="sign">1.0</field>
         </record>
-    
+
+         <record id="iva_pymes_dev_09_21" model="account.tax.code.template">
+            <field name="name">Régimen general IVA Devengado. Cuota 21%</field>
+            <field name="code">[09]</field>
+            <field name="parent_id" ref="iva_pymes_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <!-- RECARGO DE EQUIVALENCIA -->
         <!--record id="re_base" model="account.tax.code.template">
             <field name="name">Recargo Equivalencia Base Imponible</field>
@@ -181,47 +273,61 @@
             <field name="sign">1.0</field>
             <field name="parent_id" ref="iva_pymes_dev_base"/>
         </record-->
-        
+
         <record id="iva_pymes_dev_12" model="account.tax.code.template">
             <field name="name">Recargo Equivalencia. Cuota 0.5%</field>
             <field name="code">[12]</field>
             <field name="parent_id" ref="iva_pymes_dev_21"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="iva_pymes_dev_15" model="account.tax.code.template">
             <field name="name">Recargo Equivalencia. Cuota 1%</field>
             <field name="code">[15]</field>
             <field name="parent_id" ref="iva_pymes_dev_21"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="iva_pymes_dev_15_14" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia. Cuota 1.4%</field>
+            <field name="code">[15]</field>
+            <field name="parent_id" ref="iva_pymes_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="iva_pymes_dev_18" model="account.tax.code.template">
             <field name="name">Recargo Equivalencia. Cuota 4%</field>
             <field name="code">[18]</field>
             <field name="parent_id" ref="iva_pymes_dev_21"/>
             <field name="sign">1.0</field>
         </record>
-        
-        
+
+        <record id="iva_pymes_dev_18_52" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia. Cuota 5.2%</field>
+            <field name="code">[18]</field>
+            <field name="parent_id" ref="iva_pymes_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
+
         <!-- ADQUISICIONES INTRACOMUNITARIAS -->
-        
+
         <record id="iva_pymes_dev_20" model="account.tax.code.template">
             <field name="name">Adquisiciones intracomunitarias. Cuota</field>
             <field name="code">[20]</field>
             <field name="parent_id" ref="iva_pymes_dev_21"/>
             <field name="sign">1.0</field>
         </record>
-        
-        
-        
-        
-            
+
+
+
+
+
     <!-- *********************************************** -->
     <!--IVA DEDUCIBLE -->
     <!-- *********************************************** -->
-        
-        
+
+
     <!--IVA Soportado (Deducible) Base Imponible-->
     <!-- *********************************************** -->
         <record id="iva_pymes_ded_base_total" model="account.tax.code.template">
@@ -230,7 +336,7 @@
             <field name="sign">1.0</field>
             <field name="parent_id" ref="vat_code_chart_pymes_root"/>
         </record>
-        
+
         <!-- Base en OPERACIONES INTERIORES CORRIENTES-->
         <record id="iva_pymes_ded_22" model="account.tax.code.template">
             <field name="name">Base operaciones interiores corrientes</field>
@@ -238,19 +344,12 @@
             <field name="parent_id" ref="iva_pymes_ded_base_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_22_16" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_pymes_ded_22"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_pymes_ded_22_18" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes (18%)</field>
+         <record id="iva_pymes_ded_22_4" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_22"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_pymes_ded_22_7" model="account.tax.code.template">
             <field name="name">Base operaciones interiores corrientes (7%)</field>
             <field name="code">--</field>
@@ -263,13 +362,31 @@
             <field name="parent_id" ref="iva_pymes_ded_22"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_22_4" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes (4%)</field>
+       <record id="iva_pymes_ded_22_10" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_22"/>
+            <field name="sign">1.0</field>
+        </record>
+		<record id="iva_pymes_ded_22_16" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_22"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_22_18" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_22"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_22_21" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes (21%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_22"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <!-- Base en OPERACIONES INTERIORES CON BIENES DE INVERSIÓN-->
         <record id="iva_pymes_ded_24" model="account.tax.code.template">
             <field name="name">Base operaciones interiores bienes inversión</field>
@@ -277,42 +394,49 @@
             <field name="parent_id" ref="iva_pymes_ded_base_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_24_16" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_pymes_ded_24"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_pymes_ded_24_18" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión (18%)</field>
+        <record id="iva_pymes_ded_24_4" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_24"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_pymes_ded_24_7" model="account.tax.code.template">
             <field name="name">Base operaciones interiores bienes inversión (7%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_24"/>
             <field name="sign">1.0</field>
         </record>
-
         <record id="iva_pymes_ded_24_8" model="account.tax.code.template">
             <field name="name">Base operaciones interiores bienes inversión (8%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_24"/>
             <field name="sign">1.0</field>
         </record>
-        
-        <record id="iva_pymes_ded_24_4" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión (4%)</field>
+        <record id="iva_pymes_ded_24_10" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_24"/>
+            <field name="sign">1.0</field>
+        </record>
+		<record id="iva_pymes_ded_24_16" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_24"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_24_18" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_24"/>
+            <field name="sign">1.0</field>
+        </record>
+         <record id="iva_pymes_ded_24_21" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión (21%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_24"/>
             <field name="sign">1.0</field>
         </record>
-        
-        
+
         <!-- Base EN LAS IMPORTACIONES DE BIENES CORRIENTES-->
         <record id="iva_pymes_ded_26" model="account.tax.code.template">
             <field name="name">Base importaciones bienes corrientes</field>
@@ -320,19 +444,12 @@
             <field name="parent_id" ref="iva_pymes_ded_base_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_26_16" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_pymes_ded_26"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_pymes_ded_26_18" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes (18%)</field>
+         <record id="iva_pymes_ded_26_4" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes corrientes (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_26"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_pymes_ded_26_7" model="account.tax.code.template">
             <field name="name">Base importaciones bienes corrientes (7%)</field>
             <field name="code">--</field>
@@ -345,13 +462,31 @@
             <field name="parent_id" ref="iva_pymes_ded_26"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_26_4" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes (4%)</field>
+       <record id="iva_pymes_ded_26_10" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_26"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_26_16" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes corrientes (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_26"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_26_18" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes corrientes (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_26"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_26_21" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes corrientes (21%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_26"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <!-- Base EN LAS IMPORTACIONES DE BIENES DE INVERSIÓN-->
         <record id="iva_pymes_ded_28" model="account.tax.code.template">
             <field name="name">Base importaciones bienes inversión</field>
@@ -359,19 +494,12 @@
             <field name="parent_id" ref="iva_pymes_ded_base_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_28_16" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_pymes_ded_28"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_pymes_ded_28_18" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión (18%)</field>
+        <record id="iva_pymes_ded_28_4" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_28"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_pymes_ded_28_7" model="account.tax.code.template">
             <field name="name">Base importaciones bienes inversión (7%)</field>
             <field name="code">--</field>
@@ -384,13 +512,30 @@
             <field name="parent_id" ref="iva_pymes_ded_28"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_28_4" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión (4%)</field>
+        <record id="iva_pymes_ded_28_10" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_28"/>
+            <field name="sign">1.0</field>
+        </record>
+		<record id="iva_pymes_ded_28_16" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_28"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_28_18" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_28"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_28_21" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión (21%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_28"/>
             <field name="sign">1.0</field>
         </record>
-        
         <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES CORRIENTES-->
         <record id="iva_pymes_ded_30" model="account.tax.code.template">
             <field name="name">Base adquisiciones intracomunitarias bienes corrientes</field>
@@ -398,19 +543,12 @@
             <field name="parent_id" ref="iva_pymes_ded_base_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_30_16" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_pymes_ded_30"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_pymes_ded_30_18" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (18%)</field>
+         <record id="iva_pymes_ded_30_4" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_30"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_pymes_ded_30_7" model="account.tax.code.template">
             <field name="name">Base adquisiciones intracomunitarias bienes corrientes (7%)</field>
             <field name="code">--</field>
@@ -423,13 +561,30 @@
             <field name="parent_id" ref="iva_pymes_ded_30"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_30_4" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (4%)</field>
+        <record id="iva_pymes_ded_30_10" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_30"/>
+            <field name="sign">1.0</field>
+        </record>
+		<record id="iva_pymes_ded_30_16" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_30"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_30_18" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_30"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_30_21" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (21%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_30"/>
             <field name="sign">1.0</field>
         </record>
-        
         <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES DE INVERSIÓN-->
         <record id="iva_pymes_ded_32" model="account.tax.code.template">
             <field name="name">Base adquisiciones intracomunitarias bienes inversión</field>
@@ -437,6 +592,30 @@
             <field name="parent_id" ref="iva_pymes_ded_base_total"/>
             <field name="sign">1.0</field>
         </record>
+        <record id="iva_pymes_ded_32_4" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_32"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_32_7" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión (7%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_32"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_32_8" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión (8%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_32"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_32_10" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_32"/>
+            <field name="sign">1.0</field>
+        </record>
         <record id="iva_pymes_ded_32_16" model="account.tax.code.template">
             <field name="name">Base adquisiciones intracomunitarias bienes inversión (16%)</field>
             <field name="code">--</field>
@@ -449,31 +628,53 @@
             <field name="parent_id" ref="iva_pymes_ded_32"/>
             <field name="sign">1.0</field>
         </record>
-        
-        <record id="iva_pymes_ded_32_7" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión (7%)</field>
+        <record id="iva_pymes_ded_32_21" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión (21%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_32"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_32_8" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión (8%)</field>
+
+        <!-- BASE RECARGO DE EQUIVALENCIA-->
+        <record id="iva_pymes_ded_10" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Base Imponible 0.5%</field>
             <field name="code">--</field>
-            <field name="parent_id" ref="iva_pymes_ded_32"/>
+            <field name="parent_id" ref="iva_pymes_ded_base_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_32_4" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión (4%)</field>
+
+        <record id="iva_pymes_ded_13" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Base Imponible 1%</field>
             <field name="code">--</field>
-            <field name="parent_id" ref="iva_pymes_ded_32"/>
+            <field name="parent_id" ref="iva_pymes_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_pymes_ded_13_14" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Base Imponible 1.4%</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_pymes_ded_16" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Base Imponible 4%</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <record id="iva_pymes_ded_16_52" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Base Imponible 5.2%</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_base_total"/>
             <field name="sign">1.0</field>
         </record>
 
-        
-        
+
     <!-- IVA DEDUCIBLE Cuotas-->
     <!-- *********************************************** -->
-    
+
         <record id="iva_pymes_ded_cuota_total" model="account.tax.code.template">
             <field name="name">IVA deducible (Cuota)- Total a deducir [Mod.303]</field>
             <field name="code">[37]</field>
@@ -488,19 +689,12 @@
             <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_23_16" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_pymes_ded_23"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_pymes_ded_23_18" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores corrientes (18%)</field>
+        <record id="iva_pymes_ded_23_4" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_23"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_pymes_ded_23_7" model="account.tax.code.template">
             <field name="name">Cuotas soportadas operaciones interiores corrientes (7%)</field>
             <field name="code">--</field>
@@ -513,13 +707,30 @@
             <field name="parent_id" ref="iva_pymes_ded_23"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_23_4" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores corrientes (4%)</field>
+        <record id="iva_pymes_ded_23_10" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_23"/>
+            <field name="sign">1.0</field>
+        </record>
+		<record id="iva_pymes_ded_23_16" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_23"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_23_18" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_23"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_23_21" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes (21%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_23"/>
             <field name="sign">1.0</field>
         </record>
-        
         <!-- Cuotas en OPERACIONES INTERIORES CON BIENES DE INVERSIÓN-->
         <record id="iva_pymes_ded_25" model="account.tax.code.template">
             <field name="name">Cuotas soportadas operaciones interiores bienes inversión</field>
@@ -527,19 +738,12 @@
             <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_25_16" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_pymes_ded_25"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_pymes_ded_25_18" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (18%)</field>
+        <record id="iva_pymes_ded_25_4" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_25"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_pymes_ded_25_7" model="account.tax.code.template">
             <field name="name">Cuotas soportadas operaciones interiores bienes inversión (7%)</field>
             <field name="code">--</field>
@@ -552,13 +756,30 @@
             <field name="parent_id" ref="iva_pymes_ded_25"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_25_4" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (4%)</field>
+        <record id="iva_pymes_ded_25_10" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_25"/>
+            <field name="sign">1.0</field>
+        </record>
+		<record id="iva_pymes_ded_25_16" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_25"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_25_18" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_25"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_25_21" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (21%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_25"/>
             <field name="sign">1.0</field>
         </record>
-        
         <!-- Cuotas devengadas EN LAS IMPORTACIONES DE BIENES CORRIENTES-->
         <record id="iva_pymes_ded_27" model="account.tax.code.template">
             <field name="name">Cuotas devengadas importaciones bienes corrientes</field>
@@ -566,19 +787,12 @@
             <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_27_16" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_pymes_ded_27"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_pymes_ded_27_18" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes (18%)</field>
+        <record id="iva_pymes_ded_27_4" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes corrientes (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_27"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_pymes_ded_27_7" model="account.tax.code.template">
             <field name="name">Cuotas devengadas importaciones bienes corrientes (7%)</field>
             <field name="code">--</field>
@@ -591,13 +805,30 @@
             <field name="parent_id" ref="iva_pymes_ded_27"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_27_4" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes (4%)</field>
+        <record id="iva_pymes_ded_27_10" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_27"/>
+            <field name="sign">1.0</field>
+        </record>
+		<record id="iva_pymes_ded_27_16" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes corrientes (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_27"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_27_18" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes corrientes (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_27"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_27_21" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes corrientes (21%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_27"/>
             <field name="sign">1.0</field>
         </record>
-        
         <!-- Cuotas devengadas EN LAS IMPORTACIONES DE BIENES DE INVERSIÓN-->
         <record id="iva_pymes_ded_29" model="account.tax.code.template">
             <field name="name">Cuotas devengadas importaciones bienes inversión</field>
@@ -605,19 +836,12 @@
             <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_29_16" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_pymes_ded_29"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_pymes_ded_29_18" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión (18%)</field>
+        <record id="iva_pymes_ded_29_4" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_29"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_pymes_ded_29_7" model="account.tax.code.template">
             <field name="name">Cuotas devengadas importaciones bienes inversión (7%)</field>
             <field name="code">--</field>
@@ -630,13 +854,30 @@
             <field name="parent_id" ref="iva_pymes_ded_29"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_29_4" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión (4%)</field>
+        <record id="iva_pymes_ded_29_10" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_29"/>
+            <field name="sign">1.0</field>
+        </record>
+		<record id="iva_pymes_ded_29_16" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_29"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_29_18" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_29"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_29_21" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión (21%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_29"/>
             <field name="sign">1.0</field>
         </record>
-        
         <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES CORRIENTES-->
         <record id="iva_pymes_ded_31" model="account.tax.code.template">
             <field name="name">En adquisiciones intracomunitarias bienes corrientes</field>
@@ -644,19 +885,12 @@
             <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_31_16" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_pymes_ded_31"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_pymes_ded_31_18" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes (18%)</field>
+        <record id="iva_pymes_ded_31_4" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes corrientes (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_31"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_pymes_ded_31_7" model="account.tax.code.template">
             <field name="name">En adquisiciones intracomunitarias bienes corrientes (7%)</field>
             <field name="code">--</field>
@@ -669,13 +903,30 @@
             <field name="parent_id" ref="iva_pymes_ded_31"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_31_4" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes (4%)</field>
+        <record id="iva_pymes_ded_31_10" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_31"/>
+            <field name="sign">1.0</field>
+        </record>
+		<record id="iva_pymes_ded_31_16" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes corrientes (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_31"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_31_18" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes corrientes (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_31"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_31_21" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes corrientes (21%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_31"/>
             <field name="sign">1.0</field>
         </record>
-        
         <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES DE INVERSIÓN-->
         <record id="iva_pymes_ded_33" model="account.tax.code.template">
             <field name="name">En adquisiciones intracomunitarias bienes inversión</field>
@@ -683,19 +934,12 @@
             <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_33_16" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_pymes_ded_33"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_pymes_ded_33_18" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión (18%)</field>
+        <record id="iva_pymes_ded_33_4" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión (4%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_33"/>
             <field name="sign">1.0</field>
         </record>
-        
         <record id="iva_pymes_ded_33_7" model="account.tax.code.template">
             <field name="name">En adquisiciones intracomunitarias bienes inversión (7%)</field>
             <field name="code">--</field>
@@ -708,13 +952,30 @@
             <field name="parent_id" ref="iva_pymes_ded_33"/>
             <field name="sign">1.0</field>
         </record>
-        <record id="iva_pymes_ded_33_4" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión (4%)</field>
+        <record id="iva_pymes_ded_33_10" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_33"/>
+            <field name="sign">1.0</field>
+        </record>
+		<record id="iva_pymes_ded_33_16" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión (16%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_33"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_33_18" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión (18%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_pymes_ded_33"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_pymes_ded_33_21" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión (21%)</field>
             <field name="code">--</field>
             <field name="parent_id" ref="iva_pymes_ded_33"/>
             <field name="sign">1.0</field>
         </record>
-
         <!--Otros Códigos de Impuestos-->
         <record id="base_pymes_intra_42" model="account.tax.code.template">
             <field name="name">Entregas Intracomunitarias</field>
@@ -737,109 +998,42 @@
             <field name="sign">1.0</field>
         </record>
 
-<!-- ********************************* -->
-<!--Cuentas para IVA-->
-<!-- ********************************* -->
-
-        <record id="pgc_pymes_472004" model="account.account.template">
-            <field name="code">472004</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_472"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA soportado 4%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_pymes_472007" model="account.account.template">
-            <field name="code">472007</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_472"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA soportado 7%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_pymes_472008" model="account.account.template">
-            <field name="code">472008</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_472"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA soportado 8%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_pymes_472016" model="account.account.template">
-            <field name="code">472016</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_472"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA soportado 16%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_pymes_472018" model="account.account.template">
-            <field name="code">472018</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_472"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA soportado 18%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_pymes_477004" model="account.account.template">
-            <field name="code">477004</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_477"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA repercutido 4%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        
-        <record id="pgc_pymes_477007" model="account.account.template">
-            <field name="code">477007</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_477"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA repercutido 7%</field>
-            <field name="user_type" ref="tax"/>
+        <!--Cuota Recargo de Equivalencia-->
+        <record id="iva_pymes_ded_12" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Cuota 0.5%</field>
+            <field name="code">[12]</field>
+            <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
+            <field name="sign">1.0</field>
         </record>
-        <record id="pgc_pymes_477008" model="account.account.template">
-            <field name="code">477008</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_477"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA repercutido 8%</field>
-            <field name="user_type" ref="tax"/>
+
+        <record id="iva_pymes_ded_15" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Cuota 1%</field>
+            <field name="code">[15]</field>
+            <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
+            <field name="sign">1.0</field>
         </record>
-        
-        <record id="pgc_pymes_477016" model="account.account.template">
-            <field name="code">477016</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_477"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA repercutido 16%</field>
-            <field name="user_type" ref="tax"/>
+
+        <record id="iva_pymes_ded_15_14" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Cuota 1.4%</field>
+            <field name="code">[15]</field>
+            <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
+            <field name="sign">1.0</field>
         </record>
-        
-        <record id="pgc_pymes_477018" model="account.account.template">
-            <field name="code">477018</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_477"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA repercutido 18%</field>
-            <field name="user_type" ref="tax"/>
+
+        <record id="iva_pymes_ded_18" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Cuota 4%</field>
+            <field name="code">[18]</field>
+            <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
+            <field name="sign">1.0</field>
         </record>
-        
-        <record id="pgc_pymes_475001" model="account.account.template">
-            <field name="code">475001</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4750"/>
-            <field name="type">payable</field>
-            <field name="name">Hacienda acreedora IVA</field>
-            <field name="user_type" ref="tax"/>
+
+        <record id="iva_pymes_ded_18_52" model="account.tax.code.template">
+            <field name="name">Recargo Equivalencia Ded. Cuota 5.2%</field>
+            <field name="code">[18]</field>
+            <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
+            <field name="sign">1.0</field>
         </record>
-        
-        
+
 <!-- ********************************* -->
 <!-- Plantillas de Impuestos IVA       -->
 <!-- ********************************* -->
@@ -851,8 +1045,8 @@
             <field name="name">4% IVA Soportado (operaciones corrientes)</field>
             <field eval="0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472004"/>
-            <field name="account_paid_id" ref="pgc_pymes_472004"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_22_4"/>
             <field name="tax_code_id" ref="iva_pymes_ded_23_4"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_22_4"/>
@@ -863,14 +1057,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_pymes_sop_4_inv" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">4% IVA Soportado (bienes de inversión)</field>
             <field eval="0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472004"/>
-            <field name="account_paid_id" ref="pgc_pymes_472004"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_24_4"/>
             <field name="tax_code_id" ref="iva_pymes_ded_25_4"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_24_4"/>
@@ -881,14 +1075,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_pymes_sop_7" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">7% IVA Soportado (operaciones corrientes)</field>
             <field eval="0.07" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472007"/>
-            <field name="account_paid_id" ref="pgc_pymes_472007"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_22_7"/>
             <field name="tax_code_id" ref="iva_pymes_ded_23_7"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_22_7"/>
@@ -899,14 +1093,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_pymes_sop_7_inv" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">7% IVA Soportado (bienes de inversión)</field>
             <field eval="0.07" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472007"/>
-            <field name="account_paid_id" ref="pgc_pymes_472007"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_24_7"/>
             <field name="tax_code_id" ref="iva_pymes_ded_25_7"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_24_7"/>
@@ -917,14 +1111,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_pymes_sop_8" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">8% IVA Soportado (operaciones corrientes)</field>
             <field eval="0.08" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472008"/>
-            <field name="account_paid_id" ref="pgc_pymes_472008"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_22_8"/>
             <field name="tax_code_id" ref="iva_pymes_ded_23_8"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_22_8"/>
@@ -935,14 +1129,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_pymes_sop_8_inv" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">8% IVA Soportado (bienes de inversión)</field>
             <field eval="0.08" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472008"/>
-            <field name="account_paid_id" ref="pgc_pymes_472008"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_24_8"/>
             <field name="tax_code_id" ref="iva_pymes_ded_25_8"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_24_8"/>
@@ -953,14 +1147,50 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
+		<record id="iva_pymes_sop_10" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">10% IVA Soportado (operaciones corrientes)</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_22_10"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_23_10"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_22_10"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_23_10"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_pymes_sop_10_inv" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">10% IVA Soportado (bienes de inversión)</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_24_10"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_25_10"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_24_10"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_25_10"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
         <record id="iva_pymes_sop_16" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">16% IVA Soportado (operaciones corrientes)</field>
             <field eval="0.16" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472016"/>
-            <field name="account_paid_id" ref="pgc_pymes_472016"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_22_16"/>
             <field name="tax_code_id" ref="iva_pymes_ded_23_16"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_22_16"/>
@@ -971,14 +1201,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_pymes_sop_16_inv" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">16% IVA Soportado (bienes de inversión)</field>
             <field eval="0.16" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472016"/>
-            <field name="account_paid_id" ref="pgc_pymes_472016"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_24_16"/>
             <field name="tax_code_id" ref="iva_pymes_ded_25_16"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_24_16"/>
@@ -989,14 +1219,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_pymes_sop_18" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">18% IVA Soportado (operaciones corrientes)</field>
             <field eval="0.18" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472018"/>
-            <field name="account_paid_id" ref="pgc_pymes_472018"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_22_18"/>
             <field name="tax_code_id" ref="iva_pymes_ded_23_18"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_22_18"/>
@@ -1006,15 +1236,16 @@
             <field eval="-1.0" name="ref_tax_sign"/>
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
+            <field eval="0" name="sequence"/>
         </record>
-        
+
         <record id="iva_pymes_sop_18_inv" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">18% IVA Soportado (bienes de inversión)</field>
             <field eval="0.18" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472018"/>
-            <field name="account_paid_id" ref="pgc_pymes_472018"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_24_18"/>
             <field name="tax_code_id" ref="iva_pymes_ded_25_18"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_24_18"/>
@@ -1025,7 +1256,44 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
+ 		<record id="iva_pymes_sop_21" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">21% IVA Soportado (operaciones corrientes)</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_22_21"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_23_21"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_22_21"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_23_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+            <field eval="0" name="sequence"/>
+        </record>
+
+        <record id="iva_pymes_sop_21_inv" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">21% IVA Soportado (bienes de inversión)</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_24_21"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_25_21"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_24_21"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_25_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
         <!-- Plantillas para Extracomunitario-->
         <!-- IVA compras -->
         <record id="iva_pymes_X0_compras_bc" model="account.tax.template">
@@ -1056,15 +1324,15 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_pymes_X4_compras_bc" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">IVA 4% Importaciones bienes corrientes</field>
             <field name="description">IVA 4% Importaciones bienes corrientes</field>
             <field eval="0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472004"/>
-            <field name="account_paid_id" ref="pgc_pymes_472004"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_26_4"/>
             <field name="tax_code_id" ref="iva_pymes_ded_27_4"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_26_4"/>
@@ -1081,8 +1349,8 @@
             <field name="description">IVA 4% Importaciones bienes de inversión</field>
             <field eval="0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472004"/>
-            <field name="account_paid_id" ref="pgc_pymes_472004"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_28_4"/>
             <field name="tax_code_id" ref="iva_pymes_ded_29_4"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_28_4"/>
@@ -1093,15 +1361,15 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-         
+
         <record id="iva_pymes_X7_compras_bc" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">IVA 7% Importaciones bienes corrientes</field>
             <field name="description">IVA 7% Importaciones bienes corrientes</field>
             <field eval="0.07" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472007"/>
-            <field name="account_paid_id" ref="pgc_pymes_472007"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_26_7"/>
             <field name="tax_code_id" ref="iva_pymes_ded_27_7"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_26_7"/>
@@ -1118,8 +1386,8 @@
             <field name="description">IVA 7% Importaciones bienes de inversión</field>
             <field eval="0.07" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472007"/>
-            <field name="account_paid_id" ref="pgc_pymes_472007"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_28_7"/>
             <field name="tax_code_id" ref="iva_pymes_ded_29_7"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_28_7"/>
@@ -1130,15 +1398,15 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_pymes_X8_compras_bc" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">IVA 8% Importaciones bienes corrientes</field>
             <field name="description">IVA 8% Importaciones bienes corrientes</field>
             <field eval="0.08" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472008"/>
-            <field name="account_paid_id" ref="pgc_pymes_472008"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_26_8"/>
             <field name="tax_code_id" ref="iva_pymes_ded_27_8"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_26_8"/>
@@ -1155,8 +1423,8 @@
             <field name="description">IVA 8% Importaciones bienes de inversión</field>
             <field eval="0.08" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472008"/>
-            <field name="account_paid_id" ref="pgc_pymes_472008"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_28_8"/>
             <field name="tax_code_id" ref="iva_pymes_ded_29_8"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_28_8"/>
@@ -1167,15 +1435,52 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
+        <record id="iva_pymes_X10_compras_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">IVA 10% Importaciones bienes corrientes</field>
+            <field name="description">IVA 10% Importaciones bienes corrientes</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_26_10"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_27_10"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_26_10"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_27_10"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_pymes_X10_compras_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">IVA 10% Importaciones bienes de inversión</field>
+            <field name="description">IVA 10% Importaciones bienes de inversión</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_28_10"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_29_10"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_28_10"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_29_10"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
         <record id="iva_pymes_X16_compras_bc" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">IVA 16% Importaciones bienes corrientes</field>
             <field name="description">IVA 16% Importaciones bienes corrientes</field>
             <field eval="0.16" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472016"/>
-            <field name="account_paid_id" ref="pgc_pymes_472016"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_26_16"/>
             <field name="tax_code_id" ref="iva_pymes_ded_27_16"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_26_16"/>
@@ -1192,8 +1497,8 @@
             <field name="description">IVA 16% Importaciones bienes de inversión</field>
             <field eval="0.16" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472016"/>
-            <field name="account_paid_id" ref="pgc_pymes_472016"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_28_16"/>
             <field name="tax_code_id" ref="iva_pymes_ded_29_16"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_28_16"/>
@@ -1204,15 +1509,15 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_pymes_X18_compras_bc" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">IVA 18% Importaciones bienes corrientes</field>
             <field name="description">IVA 18% Importaciones bienes corrientes</field>
             <field eval="0.18" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472018"/>
-            <field name="account_paid_id" ref="pgc_pymes_472018"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_26_18"/>
             <field name="tax_code_id" ref="iva_pymes_ded_27_18"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_26_18"/>
@@ -1229,8 +1534,8 @@
             <field name="description">IVA 18% Importaciones bienes de inversión</field>
             <field eval="0.18" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472018"/>
-            <field name="account_paid_id" ref="pgc_pymes_472018"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_28_18"/>
             <field name="tax_code_id" ref="iva_pymes_ded_29_18"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_28_18"/>
@@ -1241,7 +1546,42 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+        <record id="iva_pymes_X21_compras_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">IVA 21% Importaciones bienes corrientes</field>
+            <field name="description">IVA 21% Importaciones bienes corrientes</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_26_21"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_27_21"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_26_21"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_27_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_pymes_X21_compras_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">IVA 21% Importaciones bienes de inversión</field>
+            <field name="description">IVA 21% Importaciones bienes de inversión</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_28_21"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_29_21"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_28_21"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_29_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
 
         <!-- IVA EXPORTACIONES (VENTAS )-->
         <record id="iva_pymes_X0" model="account.tax.template">
@@ -1255,7 +1595,7 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
          <!-- Inversión del sujeto pasivo -->
         <record id="iva_pymes_ISP_compras_16" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
@@ -1290,16 +1630,16 @@
             <field name="parent_id" ref="iva_pymes_ISP_compras_16"/>
             <field name="amount" eval="-0.16"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_477016"/>
-            <field name="account_paid_id" ref="pgc_pymes_477016"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
             <field name="base_code_id" ref="iva_pymes_dev_07"/>
             <field name="tax_code_id" ref="iva_pymes_dev_09"/>
             <field name="ref_base_code_id" ref="iva_pymes_dev_07"/>
             <field name="ref_tax_code_id" ref="iva_pymes_dev_09"/>
             <field name="tax_sign" eval="-1.0"/>
-            <field name="base_sign" eval="-1.0"/>
+            <field name="base_sign" eval="1.0"/>
             <field name="ref_tax_sign" eval="1.0"/>
-            <field name="ref_base_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
             <field name="type_tax_use">purchase</field>
         </record>
         <record id="iva_pymes_ISP_compras_16_3" model="account.tax.template">
@@ -1308,8 +1648,8 @@
             <field name="parent_id" ref="iva_pymes_ISP_compras_16"/>
             <field name="amount" eval="0.16"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472016"/>
-            <field name="account_paid_id" ref="pgc_pymes_472016"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_22_16"/>
             <field name="tax_code_id" ref="iva_pymes_ded_23_16"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_22_16"/>
@@ -1320,7 +1660,7 @@
             <field name="ref_base_sign" eval="-1.0"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_pymes_ISP_compras_18" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">IVA 18% Inversión del sujeto pasivo</field>
@@ -1354,16 +1694,16 @@
             <field name="parent_id" ref="iva_pymes_ISP_compras_18"/>
             <field name="amount" eval="-0.18"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_477018"/>
-            <field name="account_paid_id" ref="pgc_pymes_477018"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
             <field name="base_code_id" ref="iva_pymes_dev_07_18"/>
             <field name="tax_code_id" ref="iva_pymes_dev_09_18"/>
             <field name="ref_base_code_id" ref="iva_pymes_dev_07_18"/>
             <field name="ref_tax_code_id" ref="iva_pymes_dev_09_18"/>
             <field name="tax_sign" eval="-1.0"/>
-            <field name="base_sign" eval="-1.0"/>
+            <field name="base_sign" eval="1.0"/>
             <field name="ref_tax_sign" eval="1.0"/>
-            <field name="ref_base_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
             <field name="type_tax_use">purchase</field>
         </record>
         <record id="iva_pymes_ISP_compras_18_3" model="account.tax.template">
@@ -1372,8 +1712,8 @@
             <field name="parent_id" ref="iva_pymes_ISP_compras_18"/>
             <field name="amount" eval="0.18"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_472018"/>
-            <field name="account_paid_id" ref="pgc_pymes_472018"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_22_18"/>
             <field name="tax_code_id" ref="iva_pymes_ded_23_18"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_22_18"/>
@@ -1384,15 +1724,79 @@
             <field name="ref_base_sign" eval="-1.0"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+<record id="iva_pymes_ISP_compras_21" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">IVA 21% Inversión del sujeto pasivo</field>
+            <field name="description">IVA 21% Inversión del sujeto pasivo</field>
+            <field name="amount" eval="1.00"/>
+            <field name="type">percent</field>
+            <field name="child_depend" eval="1"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="tax_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="ref_tax_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_pymes_ISP_compras_21_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">IVA 21% Inversión del sujeto pasivo (1)</field>
+            <field name="parent_id" ref="iva_pymes_ISP_compras_21"/>
+            <field name="amount" eval="0.00"/>
+            <field name="type">percent</field>
+            <field name="base_code_id" ref="base_pymes_extra_44"/>
+            <field name="ref_base_code_id" ref="base_pymes_extra_44"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="tax_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="ref_tax_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_pymes_ISP_compras_21_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">IVA 21% Inversión del sujeto pasivo (2)</field>
+            <field name="parent_id" ref="iva_pymes_ISP_compras_21"/>
+            <field name="amount" eval="-0.21"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
+            <field name="base_code_id" ref="iva_pymes_dev_07_21"/>
+            <field name="tax_code_id" ref="iva_pymes_dev_09_21"/>
+            <field name="ref_base_code_id" ref="iva_pymes_dev_07_21"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_dev_09_21"/>
+            <field name="tax_sign" eval="-1.0"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="ref_tax_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_pymes_ISP_compras_21_3" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">IVA 21% Inversión del sujeto pasivo (3)</field>
+            <field name="parent_id" ref="iva_pymes_ISP_compras_21"/>
+            <field name="amount" eval="0.21"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_22_21"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_23_21"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_22_21"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_23_21"/>
+            <field name="tax_sign" eval="1.0"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="ref_tax_sign" eval="-1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+
         <!-- IVA REPERCUTIDO-->
         <record id="iva_pymes_rep_4" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">IVA 4%</field>
             <field eval="0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_477004"/>
-            <field name="account_paid_id" ref="pgc_pymes_477004"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
             <field name="base_code_id" ref="iva_pymes_dev_01"/>
             <field name="tax_code_id" ref="iva_pymes_dev_03"/>
             <field name="ref_base_code_id" ref="iva_pymes_dev_01"/>
@@ -1403,14 +1807,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
         <record id="iva_pymes_rep_7" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">IVA 7%</field>
             <field eval="0.07" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_477007"/>
-            <field name="account_paid_id" ref="pgc_pymes_477007"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
             <field name="base_code_id" ref="iva_pymes_dev_04"/>
             <field name="tax_code_id" ref="iva_pymes_dev_06"/>
             <field name="ref_base_code_id" ref="iva_pymes_dev_04"/>
@@ -1421,14 +1825,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
         <record id="iva_pymes_rep_8" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">IVA 8%</field>
             <field eval="0.08" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_477008"/>
-            <field name="account_paid_id" ref="pgc_pymes_477008"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
             <field name="base_code_id" ref="iva_pymes_dev_04_8"/>
             <field name="tax_code_id" ref="iva_pymes_dev_06_8"/>
             <field name="ref_base_code_id" ref="iva_pymes_dev_04_8"/>
@@ -1439,14 +1843,32 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
+        <record id="iva_pymes_rep_10" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">IVA 10%</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
+            <field name="base_code_id" ref="iva_pymes_dev_04_10"/>
+            <field name="tax_code_id" ref="iva_pymes_dev_06_10"/>
+            <field name="ref_base_code_id" ref="iva_pymes_dev_04_10"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_dev_06_10"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
         <record id="iva_pymes_rep_16" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">IVA 16%</field>
             <field eval="0.16" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_477016"/>
-            <field name="account_paid_id" ref="pgc_pymes_477016"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
             <field name="base_code_id" ref="iva_pymes_dev_07"/>
             <field name="tax_code_id" ref="iva_pymes_dev_09"/>
             <field name="ref_base_code_id" ref="iva_pymes_dev_07"/>
@@ -1457,14 +1879,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
         <record id="iva_pymes_rep_18" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">IVA 18%</field>
             <field eval="0.18" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_477018"/>
-            <field name="account_paid_id" ref="pgc_pymes_477018"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
             <field name="base_code_id" ref="iva_pymes_dev_07_18"/>
             <field name="tax_code_id" ref="iva_pymes_dev_09_18"/>
             <field name="ref_base_code_id" ref="iva_pymes_dev_07_18"/>
@@ -1474,17 +1896,36 @@
             <field eval="-1.0" name="ref_tax_sign"/>
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
+            <field eval="0" name="sequence"/>
+        </record>
+
+		<record id="iva_pymes_rep_21" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">IVA 21%</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
+            <field name="base_code_id" ref="iva_pymes_dev_07_21"/>
+            <field name="tax_code_id" ref="iva_pymes_dev_09_21"/>
+            <field name="ref_base_code_id" ref="iva_pymes_dev_07_21"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_dev_09_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+            <field eval="0" name="sequence"/>
         </record>
-        
-        
+
         <!-- Plantillas para recargo de equivalencia-->
         <record id="re_pymes_05" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="name">0.50% Recargo Equivalencia</field>
+            <field name="name">0.50% Recargo Equivalencia Ventas</field>
             <field eval="0.005" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_475001"/>
-            <field name="account_paid_id" ref="pgc_pymes_475001"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
             <field name="base_code_id" ref="iva_pymes_dev_10"/>
             <field name="tax_code_id" ref="iva_pymes_dev_12"/>
             <field name="ref_base_code_id" ref="iva_pymes_dev_10"/>
@@ -1495,14 +1936,14 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
         <record id="re_pymes_1" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="name">1% Recargo Equivalencia</field>
+            <field name="name">1% Recargo Equivalencia Ventas</field>
             <field eval="0.01" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_475001"/>
-            <field name="account_paid_id" ref="pgc_pymes_475001"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
             <field name="base_code_id" ref="iva_pymes_dev_13"/>
             <field name="tax_code_id" ref="iva_pymes_dev_15"/>
             <field name="ref_base_code_id" ref="iva_pymes_dev_13"/>
@@ -1513,14 +1954,32 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
+        <record id="re_pymes_14" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">1.4% Recargo Equivalencia Ventas</field>
+            <field eval="0.014" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
+            <field name="base_code_id" ref="iva_pymes_dev_13_14"/>
+            <field name="tax_code_id" ref="iva_pymes_dev_15_14"/>
+            <field name="ref_base_code_id" ref="iva_pymes_dev_13_14"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_dev_15_14"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
         <record id="re_pymes_4" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="name">4% Recargo Equivalencia</field>
+            <field name="name">4% Recargo Equivalencia Ventas</field>
             <field eval="0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_pymes_475001"/>
-            <field name="account_paid_id" ref="pgc_pymes_475001"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
             <field name="base_code_id" ref="iva_pymes_dev_16"/>
             <field name="tax_code_id" ref="iva_pymes_dev_18"/>
             <field name="ref_base_code_id" ref="iva_pymes_dev_16"/>
@@ -1531,158 +1990,167 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
-        
-<!-- OPERACIONES INTRACOMUNITARIAS -->
-        
-        <!-- VENTAS -->
-        <record id="iva_pymes_IO" model="account.tax.template">
+
+        <record id="re_pymes_52" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="name">IVA 0% Intracomunitario</field>
-            <field name="description">IVA 0% Intracomunitario 0</field>
-            <field eval="0.00" name="amount"/>
+            <field name="name">5.2% Recargo Equivalencia Ventas</field>
+            <field eval="0.052" name="amount"/>
             <field name="type">percent</field>
-            <field name="base_code_id" ref="base_pymes_intra_42"/>
-            <field name="ref_base_code_id" ref="base_pymes_intra_42"/>
-            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
+            <field name="base_code_id" ref="iva_pymes_dev_16_52"/>
+            <field name="tax_code_id" ref="iva_pymes_dev_18_52"/>
+            <field name="ref_base_code_id" ref="iva_pymes_dev_16_52"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_dev_18_52"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
             <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
-        
-        <!-- COMPRAS -->
-        <record id="iva_pymes_IC_compras_16_bc" model="account.tax.template">
+        <record id="re_pymes_buy_05" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes corrientes</field>
-            <field name="description">IVA 16% Intracomunitario. Bienes corrientes</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_pymes_IC_compras_16_bc_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="parent_id" ref="iva_pymes_IC_compras_16_bc"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes corrientes (1)</field>
-            <field eval="0.16" name="amount"/>
+            <field name="name">0.50% Recargo Equivalencia Compras</field>
+            <field eval="0.005" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_pymes_472016"/>
-            <field name="account_collected_id" ref="pgc_pymes_472016"/>
-            <field name="base_code_id" ref="iva_pymes_ded_30_16"/>
-            <field name="tax_code_id" ref="iva_pymes_ded_31_16"/>
-            <field name="ref_base_code_id" ref="iva_pymes_ded_30_16"/>
-            <field name="ref_tax_code_id" ref="iva_pymes_ded_31_16"/>
-            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_10"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_12"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_10"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_12"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
             <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_pymes_IC_compras_16_bc_2" model="account.tax.template">
+
+        <record id="re_pymes_buy_1" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="parent_id" ref="iva_pymes_IC_compras_16_bc"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes corrientes (2)</field>
-            <field eval="-0.16" name="amount"/>
+            <field name="name">1% Recargo Equivalencia Compras</field>
+            <field eval="0.01" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_pymes_477016"/>
-            <field name="account_collected_id" ref="pgc_pymes_477016"/>
-            <field name="base_code_id" ref="iva_pymes_dev_19"/>
-            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_13"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_15"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_13"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_15"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
             <field eval="-1.0" name="ref_base_sign"/>
-            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
-            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
-        <record id="iva_pymes_IC_compras_18_bc" model="account.tax.template">
+
+        <record id="re_pymes_buy_14" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes corrientes</field>
-            <field name="description">IVA 18% Intracomunitario. Bienes corrientes</field>
-            <field eval="1.00" name="amount"/>
+            <field name="name">1.4% Recargo Equivalencia Compras</field>
+            <field eval="0.014" name="amount"/>
             <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_13_14"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_15_14"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_13_14"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_15_14"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_pymes_IC_compras_18_bc_1" model="account.tax.template">
+
+        <record id="re_pymes_buy_4" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="parent_id" ref="iva_pymes_IC_compras_18_bc"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes corrientes (1)</field>
-            <field eval="0.18" name="amount"/>
+            <field name="name">4% Recargo Equivalencia Compras</field>
+            <field eval="0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_pymes_472018"/>
-            <field name="account_collected_id" ref="pgc_pymes_472018"/>
-            <field name="base_code_id" ref="iva_pymes_ded_30_18"/>
-            <field name="tax_code_id" ref="iva_pymes_ded_31_18"/>
-            <field name="ref_base_code_id" ref="iva_pymes_ded_30_18"/>
-            <field name="ref_tax_code_id" ref="iva_pymes_ded_31_18"/>
-            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_16"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_18"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_16"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_18"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
             <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_pymes_IC_compras_18_bc_2" model="account.tax.template">
+
+        <record id="re_pymes_buy_52" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="parent_id" ref="iva_pymes_IC_compras_18_bc"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes corrientes (2)</field>
-            <field eval="-0.18" name="amount"/>
+            <field name="name">5.2% Recargo Equivalencia Compras</field>
+            <field eval="0.052" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_pymes_477018"/>
-            <field name="account_collected_id" ref="pgc_pymes_477018"/>
-            <field name="base_code_id" ref="iva_pymes_dev_19"/>
-            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_16_52"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_18_52"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_16_52"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_18_52"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
             <field eval="-1.0" name="ref_base_sign"/>
-            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
-            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <!--record id="vat_IO_buy_21b_3" model="account.tax.template">
+
+
+<!-- OPERACIONES INTRACOMUNITARIAS -->
+
+        <!-- VENTAS -->
+        <record id="iva_pymes_IO" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="parent_id" ref="vat_IO_buy_21b"/>
-            <field name="name">Biens Déductibles 21% (3)</field>
+            <field name="name">IVA 0% Intracomunitario</field>
+            <field name="description">IVA 0% Intracomunitario 0</field>
             <field eval="0.00" name="amount"/>
             <field name="type">percent</field>
-            <field name="ref_base_code_id" ref="vat_code_a86"/>
+            <field name="base_code_id" ref="base_pymes_intra_42"/>
+            <field name="ref_base_code_id" ref="base_pymes_intra_42"/>
             <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record-->
-<!-- ES NECESARIO ESTE ÚLTIMO REGISTRO????-->
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
 
-        <record id="iva_pymes_IC_compras_16_bi" model="account.tax.template">
+
+        <!-- COMPRAS -->
+
+        <record id="iva_pymes_IC_compras_4_bc" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes de inversión</field>
-            <field name="description">IVA 16% Intracomunitario. Bienes de inversión</field>
+            <field name="name">IVA 4% Intracomunitario. Bienes corrientes</field>
+            <field name="description">IVA 4% Intracomunitario. Bienes corrientes</field>
             <field eval="1.00" name="amount"/>
             <field name="type">percent</field>
             <field eval="1" name="child_depend"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_pymes_IC_compras_16_bi_1" model="account.tax.template">
+        <record id="iva_pymes_IC_compras_4_bc_1" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="parent_id" ref="iva_pymes_IC_compras_16_bi"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes de inversión (1)</field>
-            <field eval="0.16" name="amount"/>
+            <field name="parent_id" ref="iva_pymes_IC_compras_4_bc"/>
+            <field name="name">IVA 4% Intracomunitario. Bienes corrientes (1)</field>
+            <field eval="0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_pymes_472016"/>
-            <field name="account_collected_id" ref="pgc_pymes_472016"/>
-            <field name="base_code_id" ref="iva_pymes_ded_32_16"/>
-            <field name="tax_code_id" ref="iva_pymes_ded_33_16"/>
-            <field name="ref_base_code_id" ref="iva_pymes_ded_32_16"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_30_4"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_31_4"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_30_4"/>
             <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_pymes_ded_33_16"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_31_4"/>
             <field eval="-1.0" name="ref_tax_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_pymes_IC_compras_16_bi_2" model="account.tax.template">
+        <record id="iva_pymes_IC_compras_4_bc_2" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="parent_id" ref="iva_pymes_IC_compras_16_bi"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes de inversión (2)</field>
-            <field eval="-0.16" name="amount"/>
+            <field name="parent_id" ref="iva_pymes_IC_compras_4_bc"/>
+            <field name="name">IVA 4% Intracomunitario. Bienes corrientes (2)</field>
+            <field eval="-0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_pymes_477016"/>
-            <field name="account_collected_id" ref="pgc_pymes_477016"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
             <field name="base_code_id" ref="iva_pymes_dev_19"/>
             <field name="tax_code_id" ref="iva_pymes_dev_20"/>
             <field eval="-1.0" name="tax_sign"/>
@@ -1692,40 +2160,40 @@
             <field eval="1.0" name="ref_tax_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
-        <record id="iva_pymes_IC_compras_18_bi" model="account.tax.template">
+
+        <record id="iva_pymes_IC_compras_4_bi" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes de inversión</field>
-            <field name="description">IVA 18% Intracomunitario. Bienes de inversión</field>
+            <field name="name">IVA 4% Intracomunitario. Bienes de inversión</field>
+            <field name="description">IVA 4% Intracomunitario. Bienes de inversión</field>
             <field eval="1.00" name="amount"/>
             <field name="type">percent</field>
             <field eval="1" name="child_depend"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_pymes_IC_compras_18_bi_1" model="account.tax.template">
+        <record id="iva_pymes_IC_compras_4_bi_1" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="parent_id" ref="iva_pymes_IC_compras_18_bi"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes de inversión (1)</field>
-            <field eval="0.18" name="amount"/>
+            <field name="parent_id" ref="iva_pymes_IC_compras_4_bi"/>
+            <field name="name">IVA 4% Intracomunitario. Bienes de inversión (1)</field>
+            <field eval="0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_pymes_472018"/>
-            <field name="account_collected_id" ref="pgc_pymes_472018"/>
-            <field name="base_code_id" ref="iva_pymes_ded_32_18"/>
-            <field name="tax_code_id" ref="iva_pymes_ded_33_18"/>
-            <field name="ref_base_code_id" ref="iva_pymes_ded_32_18"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_32_4"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_33_4"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_32_4"/>
             <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_pymes_ded_33_18"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_33_4"/>
             <field eval="-1.0" name="ref_tax_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_pymes_IC_compras_18_bi_2" model="account.tax.template">
+        <record id="iva_pymes_IC_compras_4_bi_2" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="parent_id" ref="iva_pymes_IC_compras_18_bi"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes de inversión (2)</field>
-            <field eval="-0.18" name="amount"/>
+            <field name="parent_id" ref="iva_pymes_IC_compras_4_bi"/>
+            <field name="name">IVA 4% Intracomunitario. Bienes de inversión (2)</field>
+            <field eval="-0.04" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_pymes_477018"/>
-            <field name="account_collected_id" ref="pgc_pymes_477018"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
             <field name="base_code_id" ref="iva_pymes_dev_19"/>
             <field name="tax_code_id" ref="iva_pymes_dev_20"/>
             <field eval="-1.0" name="tax_sign"/>
@@ -1735,7 +2203,6 @@
             <field eval="1.0" name="ref_tax_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-
         <record id="iva_pymes_IC_compras_7_bc" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">IVA 7% Intracomunitario. Bienes corrientes</field>
@@ -1751,8 +2218,8 @@
             <field name="name">IVA 7% Intracomunitario. Bienes corrientes (1)</field>
             <field eval="0.07" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_pymes_472007"/>
-            <field name="account_collected_id" ref="pgc_pymes_472007"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_30_7"/>
             <field name="tax_code_id" ref="iva_pymes_ded_31_7"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_30_7"/>
@@ -1767,8 +2234,8 @@
             <field name="name">IVA 7% Intracomunitario. Bienes corrientes (2)</field>
             <field eval="-0.07" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_pymes_477007"/>
-            <field name="account_collected_id" ref="pgc_pymes_477007"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
             <field name="base_code_id" ref="iva_pymes_dev_19"/>
             <field name="tax_code_id" ref="iva_pymes_dev_20"/>
             <field eval="-1.0" name="tax_sign"/>
@@ -1788,14 +2255,15 @@
             <field eval="1" name="child_depend"/>
             <field name="type_tax_use">purchase</field>
         </record>
+
         <record id="iva_pymes_IC_compras_7_bi_1" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="parent_id" ref="iva_pymes_IC_compras_7_bi"/>
             <field name="name">IVA 7% Intracomunitario. Bienes de inversión (1)</field>
             <field eval="0.07" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_pymes_472007"/>
-            <field name="account_collected_id" ref="pgc_pymes_472007"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_32_7"/>
             <field name="tax_code_id" ref="iva_pymes_ded_33_7"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_32_7"/>
@@ -1804,14 +2272,15 @@
             <field eval="-1.0" name="ref_tax_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
+
         <record id="iva_pymes_IC_compras_7_bi_2" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="parent_id" ref="iva_pymes_IC_compras_7_bi"/>
             <field name="name">IVA 7% Intracomunitario. Bienes de inversión (2)</field>
             <field eval="-0.07" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_pymes_477007"/>
-            <field name="account_collected_id" ref="pgc_pymes_477007"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
             <field name="base_code_id" ref="iva_pymes_dev_19"/>
             <field name="tax_code_id" ref="iva_pymes_dev_20"/>
             <field eval="-1.0" name="tax_sign"/>
@@ -1821,7 +2290,7 @@
             <field eval="1.0" name="ref_tax_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="iva_pymes_IC_compras_8_bc" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">IVA 8% Intracomunitario. Bienes corrientes</field>
@@ -1837,8 +2306,8 @@
             <field name="name">IVA 8% Intracomunitario. Bienes corrientes (1)</field>
             <field eval="0.08" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_pymes_472008"/>
-            <field name="account_collected_id" ref="pgc_pymes_472008"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_30_8"/>
             <field name="tax_code_id" ref="iva_pymes_ded_31_8"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_30_8"/>
@@ -1853,8 +2322,8 @@
             <field name="name">IVA 8% Intracomunitario. Bienes corrientes (2)</field>
             <field eval="-0.08" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_pymes_477008"/>
-            <field name="account_collected_id" ref="pgc_pymes_477008"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
             <field name="base_code_id" ref="iva_pymes_dev_19"/>
             <field name="tax_code_id" ref="iva_pymes_dev_20"/>
             <field eval="-1.0" name="tax_sign"/>
@@ -1880,8 +2349,8 @@
             <field name="name">IVA 8% Intracomunitario. Bienes de inversión (1)</field>
             <field eval="0.08" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_pymes_472008"/>
-            <field name="account_collected_id" ref="pgc_pymes_472008"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
             <field name="base_code_id" ref="iva_pymes_ded_32_8"/>
             <field name="tax_code_id" ref="iva_pymes_ded_33_8"/>
             <field name="ref_base_code_id" ref="iva_pymes_ded_32_8"/>
@@ -1896,8 +2365,8 @@
             <field name="name">IVA 8% Intracomunitario. Bienes de inversión (2)</field>
             <field eval="-0.08" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_pymes_477008"/>
-            <field name="account_collected_id" ref="pgc_pymes_477008"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
             <field name="base_code_id" ref="iva_pymes_dev_19"/>
             <field name="tax_code_id" ref="iva_pymes_dev_20"/>
             <field eval="-1.0" name="tax_sign"/>
@@ -1908,39 +2377,39 @@
             <field name="type_tax_use">purchase</field>
         </record>
 
-        <record id="iva_pymes_IC_compras_4_bc" model="account.tax.template">
+        <record id="iva_pymes_IC_compras_10_bc" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes corrientes</field>
-            <field name="description">IVA 4% Intracomunitario. Bienes corrientes</field>
+            <field name="name">IVA 10% Intracomunitario. Bienes corrientes</field>
+            <field name="description">IVA 10% Intracomunitario. Bienes corrientes</field>
             <field eval="1.00" name="amount"/>
             <field name="type">percent</field>
             <field eval="1" name="child_depend"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_pymes_IC_compras_4_bc_1" model="account.tax.template">
+        <record id="iva_pymes_IC_compras_10_bc_1" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="parent_id" ref="iva_pymes_IC_compras_4_bc"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes corrientes (1)</field>
-            <field eval="0.04" name="amount"/>
+            <field name="parent_id" ref="iva_pymes_IC_compras_10_bc"/>
+            <field name="name">IVA 10% Intracomunitario. Bienes corrientes (1)</field>
+            <field eval="0.10" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_pymes_472004"/>
-            <field name="account_collected_id" ref="pgc_pymes_472004"/>
-            <field name="base_code_id" ref="iva_pymes_ded_30_4"/>
-            <field name="tax_code_id" ref="iva_pymes_ded_31_4"/>
-            <field name="ref_base_code_id" ref="iva_pymes_ded_30_4"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_30_10"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_31_10"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_30_10"/>
             <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_pymes_ded_31_4"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_31_8"/>
             <field eval="-1.0" name="ref_tax_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_pymes_IC_compras_4_bc_2" model="account.tax.template">
+        <record id="iva_pymes_IC_compras_10_bc_2" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="parent_id" ref="iva_pymes_IC_compras_4_bc"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes corrientes (2)</field>
-            <field eval="-0.04" name="amount"/>
+            <field name="parent_id" ref="iva_pymes_IC_compras_10_bc"/>
+            <field name="name">IVA 10% Intracomunitario. Bienes corrientes (2)</field>
+            <field eval="-0.10" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_pymes_477004"/>
-            <field name="account_collected_id" ref="pgc_pymes_477004"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
             <field name="base_code_id" ref="iva_pymes_dev_19"/>
             <field name="tax_code_id" ref="iva_pymes_dev_20"/>
             <field eval="-1.0" name="tax_sign"/>
@@ -1951,39 +2420,312 @@
             <field name="type_tax_use">purchase</field>
         </record>
 
-        <record id="iva_pymes_IC_compras_4_bi" model="account.tax.template">
+        <record id="iva_pymes_IC_compras_10_bi" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes de inversión</field>
-            <field name="description">IVA 4% Intracomunitario. Bienes de inversión</field>
+            <field name="name">IVA 10% Intracomunitario. Bienes de inversión</field>
+            <field name="description">IVA 10% Intracomunitario. Bienes de inversión</field>
             <field eval="1.00" name="amount"/>
             <field name="type">percent</field>
             <field eval="1" name="child_depend"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_pymes_IC_compras_4_bi_1" model="account.tax.template">
+        <record id="iva_pymes_IC_compras_10_bi_1" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="parent_id" ref="iva_pymes_IC_compras_4_bi"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes de inversión (1)</field>
-            <field eval="0.04" name="amount"/>
+            <field name="parent_id" ref="iva_pymes_IC_compras_10_bi"/>
+            <field name="name">IVA 10% Intracomunitario. Bienes de inversión (1)</field>
+            <field eval="0.10" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_pymes_472004"/>
-            <field name="account_collected_id" ref="pgc_pymes_472004"/>
-            <field name="base_code_id" ref="iva_pymes_ded_32_4"/>
-            <field name="tax_code_id" ref="iva_pymes_ded_33_4"/>
-            <field name="ref_base_code_id" ref="iva_pymes_ded_32_4"/>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_32_10"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_33_10"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_32_10"/>
             <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_pymes_ded_33_4"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_33_10"/>
             <field eval="-1.0" name="ref_tax_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        <record id="iva_pymes_IC_compras_4_bi_2" model="account.tax.template">
+        <record id="iva_pymes_IC_compras_10_bi_2" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-            <field name="parent_id" ref="iva_pymes_IC_compras_4_bi"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes de inversión (2)</field>
-            <field eval="-0.04" name="amount"/>
+            <field name="parent_id" ref="iva_pymes_IC_compras_10_bi"/>
+            <field name="name">IVA 10% Intracomunitario. Bienes de inversión (2)</field>
+            <field eval="-0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="base_code_id" ref="iva_pymes_dev_19"/>
+            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_pymes_IC_compras_16_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">IVA 16% Intracomunitario. Bienes corrientes</field>
+            <field name="description">IVA 16% Intracomunitario. Bienes corrientes</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_pymes_IC_compras_16_bc_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="parent_id" ref="iva_pymes_IC_compras_16_bc"/>
+            <field name="name">IVA 16% Intracomunitario. Bienes corrientes (1)</field>
+            <field eval="0.16" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_30_16"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_31_16"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_30_16"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_31_16"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_pymes_IC_compras_16_bc_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="parent_id" ref="iva_pymes_IC_compras_16_bc"/>
+            <field name="name">IVA 16% Intracomunitario. Bienes corrientes (2)</field>
+            <field eval="-0.16" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="base_code_id" ref="iva_pymes_dev_19"/>
+            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
+            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_pymes_IC_compras_16_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">IVA 16% Intracomunitario. Bienes de inversión</field>
+            <field name="description">IVA 16% Intracomunitario. Bienes de inversión</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_pymes_IC_compras_16_bi_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="parent_id" ref="iva_pymes_IC_compras_16_bi"/>
+            <field name="name">IVA 16% Intracomunitario. Bienes de inversión (1)</field>
+            <field eval="0.16" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_32_16"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_33_16"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_32_16"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_33_16"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_pymes_IC_compras_16_bi_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="parent_id" ref="iva_pymes_IC_compras_16_bi"/>
+            <field name="name">IVA 16% Intracomunitario. Bienes de inversión (2)</field>
+            <field eval="-0.16" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="base_code_id" ref="iva_pymes_dev_19"/>
+            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_pymes_IC_compras_18_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">IVA 18% Intracomunitario. Bienes corrientes</field>
+            <field name="description">IVA 18% Intracomunitario. Bienes corrientes</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_pymes_IC_compras_18_bc_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="parent_id" ref="iva_pymes_IC_compras_18_bc"/>
+            <field name="name">IVA 18% Intracomunitario. Bienes corrientes (1)</field>
+            <field eval="0.18" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_30_18"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_31_18"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_30_18"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_31_18"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_pymes_IC_compras_18_bc_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="parent_id" ref="iva_pymes_IC_compras_18_bc"/>
+            <field name="name">IVA 18% Intracomunitario. Bienes corrientes (2)</field>
+            <field eval="-0.18" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="base_code_id" ref="iva_pymes_dev_19"/>
+            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
+            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <!--record id="vat_IO_buy_21b_3" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="parent_id" ref="vat_IO_buy_21b"/>
+            <field name="name">Biens Déductibles 21% (3)</field>
+            <field eval="0.00" name="amount"/>
+            <field name="type">percent</field>
+            <field name="ref_base_code_id" ref="vat_code_a86"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record-->
+<!-- ES NECESARIO ESTE ÚLTIMO REGISTRO????-->
+
+		<record id="iva_pymes_IC_compras_18_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">IVA 18% Intracomunitario. Bienes de inversión</field>
+            <field name="description">IVA 18% Intracomunitario. Bienes de inversión</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_pymes_IC_compras_18_bi_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="parent_id" ref="iva_pymes_IC_compras_18_bi"/>
+            <field name="name">IVA 18% Intracomunitario. Bienes de inversión (1)</field>
+            <field eval="0.18" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_32_18"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_33_18"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_32_18"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_33_18"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_pymes_IC_compras_18_bi_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="parent_id" ref="iva_pymes_IC_compras_18_bi"/>
+            <field name="name">IVA 18% Intracomunitario. Bienes de inversión (2)</field>
+            <field eval="-0.18" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="base_code_id" ref="iva_pymes_dev_19"/>
+            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+
+		<record id="iva_pymes_IC_compras_21_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">IVA 21% Intracomunitario. Bienes corrientes</field>
+            <field name="description">IVA 21% Intracomunitario. Bienes corrientes</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_pymes_IC_compras_21_bc_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="parent_id" ref="iva_pymes_IC_compras_21_bc"/>
+            <field name="name">IVA 21% Intracomunitario. Bienes corrientes (1)</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_30_21"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_31_21"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_30_21"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_31_21"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_pymes_IC_compras_21_bc_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="parent_id" ref="iva_pymes_IC_compras_21_bc"/>
+            <field name="name">IVA 21% Intracomunitario. Bienes corrientes (2)</field>
+            <field eval="-0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
+            <field name="base_code_id" ref="iva_pymes_dev_19"/>
+            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
+            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+		<record id="iva_pymes_IC_compras_21_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">IVA 21% Intracomunitario. Bienes de inversión</field>
+            <field name="description">IVA 21% Intracomunitario. Bienes de inversión</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_pymes_IC_compras_21_bi_1" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="parent_id" ref="iva_pymes_IC_compras_21_bi"/>
+            <field name="name">IVA 21% Intracomunitario. Bienes de inversión (1)</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_pymes_472000"/>
+            <field name="account_collected_id" ref="pgc_pymes_472000"/>
+            <field name="base_code_id" ref="iva_pymes_ded_32_21"/>
+            <field name="tax_code_id" ref="iva_pymes_ded_33_21"/>
+            <field name="ref_base_code_id" ref="iva_pymes_ded_32_21"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_pymes_ded_33_21"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_pymes_IC_compras_21_bi_2" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="parent_id" ref="iva_pymes_IC_compras_21_bi"/>
+            <field name="name">IVA 21% Intracomunitario. Bienes de inversión (2)</field>
+            <field eval="-0.21" name="amount"/>
             <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_pymes_477004"/>
-            <field name="account_collected_id" ref="pgc_pymes_477004"/>
+            <field name="account_paid_id" ref="pgc_pymes_477000"/>
+            <field name="account_collected_id" ref="pgc_pymes_477000"/>
             <field name="base_code_id" ref="iva_pymes_dev_19"/>
             <field name="tax_code_id" ref="iva_pymes_dev_20"/>
             <field eval="-1.0" name="tax_sign"/>
@@ -1993,7 +2735,7 @@
             <field eval="1.0" name="ref_tax_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <!-- RETENCIONES DE IRPF -->
         <!--
         - Novedad 2010: Los rendimientos derivados de rentas de capital mobiliario o inmobiliario, el tipo base de retención pasa del 18% al 19% para los primeros 6000 EUR y al 21% a partir de los 6000 EUR.
@@ -2001,9 +2743,9 @@
         - Rendimientos de actividades profesionales: 15% (tipo general) y 7% (tipo especial reducido por inicio de actividad)
         - Rendimientos de actividades agrícolas, ganaderas, forestales: 2%
         - Retención del 1% a aplicar en el pago de rendimientos a empresarios en módulos.-->
-        
+
         <!-- RETENCIONES DE IRPF: Hacienda pública, acreedora por retenciones practicadas a proveedores -->
-        
+
         <!--Base imponible-->
         <record id="irpf_pymes_base" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Base Imponible</field>
@@ -2011,56 +2753,70 @@
             <field name="sign">1.0</field>
             <field name="parent_id" ref="vat_code_chart_pymes_root"/>
         </record>
-        
+
         <record id="irpf_pymes_base_1" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Base Imponible 1%</field>
             <field name="code">B.IRPF1</field>
             <field name="parent_id" ref="irpf_pymes_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_pymes_base_2" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Base Imponible 2%</field>
             <field name="code">B.IRPF2</field>
             <field name="parent_id" ref="irpf_pymes_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_pymes_base_7" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Base Imponible 7%</field>
             <field name="code">B.IRPF7</field>
             <field name="parent_id" ref="irpf_pymes_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="irpf_pymes_base_9" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Base Imponible 9%</field>
+            <field name="code">B.IRPF9</field>
+            <field name="parent_id" ref="irpf_pymes_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="irpf_pymes_base_15" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Base Imponible 15%</field>
             <field name="code">B.IRPF15</field>
             <field name="parent_id" ref="irpf_pymes_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_pymes_base_18" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Base Imponible 18%</field>
             <field name="code">B.IRPF18</field>
             <field name="parent_id" ref="irpf_pymes_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_pymes_base_19" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Base Imponible 19%</field>
             <field name="code">B.IRPF19</field>
             <field name="parent_id" ref="irpf_pymes_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="irpf_pymes_base_20" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Base Imponible 20%</field>
+            <field name="code">B.IRPF20</field>
+            <field name="parent_id" ref="irpf_pymes_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="irpf_pymes_base_21" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Base Imponible 21%</field>
             <field name="code">B.IRPF21</field>
             <field name="parent_id" ref="irpf_pymes_base"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <!--Cuotas-->
         <record id="irpf_pymes_cuota_total" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Total Cuota</field>
@@ -2068,56 +2824,70 @@
             <field name="parent_id" ref="vat_code_chart_pymes_root"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_pymes_cuota_1" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Cuota 1%</field>
             <field name="code">IRPF1</field>
             <field name="parent_id" ref="irpf_pymes_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_pymes_cuota_2" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Cuota 2%</field>
             <field name="code">IRPF2</field>
             <field name="parent_id" ref="irpf_pymes_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_pymes_cuota_7" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Cuota 7%</field>
             <field name="code">IRPF7</field>
             <field name="parent_id" ref="irpf_pymes_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="irpf_pymes_cuota_9" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Cuota 9%</field>
+            <field name="code">IRPF9</field>
+            <field name="parent_id" ref="irpf_pymes_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="irpf_pymes_cuota_15" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Cuota 15%</field>
             <field name="code">IRPF15</field>
             <field name="parent_id" ref="irpf_pymes_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_pymes_cuota_18" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Cuota 18%</field>
             <field name="code">IRPF18</field>
             <field name="parent_id" ref="irpf_pymes_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_pymes_cuota_19" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Cuota 19%</field>
             <field name="code">IRPF19</field>
             <field name="parent_id" ref="irpf_pymes_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="irpf_pymes_cuota_20" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones practicadas Cuota 20%</field>
+            <field name="code">IRPF20</field>
+            <field name="parent_id" ref="irpf_pymes_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="irpf_pymes_cuota_21" model="account.tax.code.template">
             <field name="name">IRPF Retenciones practicadas Cuota 21%</field>
             <field name="code">IRPF21</field>
             <field name="parent_id" ref="irpf_pymes_cuota_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <!--Cuentas para Retenciones-->
         <record id="pgc_pymes_475101" model="account.account.template">
             <field name="code">475101</field>
@@ -2127,7 +2897,7 @@
             <field name="name">Hacienda Pública. Retenciones empresarios módulos 1%</field>
             <field name="user_type" ref="tax"/>
         </record>
-        
+
         <record id="pgc_pymes_475102" model="account.account.template">
             <field name="code">475102</field>
             <field name="reconcile" eval="True"/>
@@ -2136,7 +2906,7 @@
             <field name="name">Hacienda Pública. Retenciones act. agrícolas, ganaderas, forestales 2%</field>
             <field name="user_type" ref="tax"/>
         </record>
-        
+
         <record id="pgc_pymes_475107" model="account.account.template">
             <field name="code">475107</field>
             <field name="reconcile" eval="True"/>
@@ -2145,7 +2915,16 @@
             <field name="name">Hacienda Pública. Retenciones act. profesionales 7%</field>
             <field name="user_type" ref="tax"/>
         </record>
-        
+
+        <record id="pgc_pymes_475109" model="account.account.template">
+            <field name="code">475109</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_pymes_4751"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones act. profesionales 9%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
         <record id="pgc_pymes_475115" model="account.account.template">
             <field name="code">475115</field>
             <field name="reconcile" eval="True"/>
@@ -2154,7 +2933,7 @@
             <field name="name">Hacienda Pública. Retenciones act. profesionales 15%</field>
             <field name="user_type" ref="tax"/>
         </record>
-        
+
         <record id="pgc_pymes_475118" model="account.account.template">
             <field name="code">475118</field>
             <field name="reconcile" eval="True"/>
@@ -2163,7 +2942,7 @@
             <field name="name">Hacienda Pública. Retenciones arrendamientos, cap. mobiliario 18%</field>
             <field name="user_type" ref="tax"/>
         </record>
-        
+
         <record id="pgc_pymes_475119" model="account.account.template">
             <field name="code">475119</field>
             <field name="reconcile" eval="True"/>
@@ -2172,7 +2951,16 @@
             <field name="name">Hacienda Pública. Retenciones arrendamientos, cap. mobiliario 19%</field>
             <field name="user_type" ref="tax"/>
         </record>
-        
+
+        <record id="pgc_pymes_475120" model="account.account.template">
+            <field name="code">475120</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_pymes_4751"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones arrendamientos, cap. mobiliario 20%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
         <record id="pgc_pymes_475121" model="account.account.template">
             <field name="code">475121</field>
             <field name="reconcile" eval="True"/>
@@ -2181,7 +2969,7 @@
             <field name="name">Hacienda Pública. Retenciones arrendamientos, cap. mobiliario 21%</field>
             <field name="user_type" ref="tax"/>
         </record>
-        
+
         <!-- Plantillas de retenciones-->
         <record id="irpf_pymes_1" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
@@ -2200,7 +2988,7 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="irpf_pymes_2" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">Retenciones IRPF 2%</field>
@@ -2218,7 +3006,7 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="irpf_pymes_7" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">Retenciones IRPF 7%</field>
@@ -2236,7 +3024,25 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
+        <record id="irpf_pymes_9" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">Retenciones IRPF 9%</field>
+            <field eval="-0.09" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_pymes_475109"/>
+            <field name="account_paid_id" ref="pgc_pymes_475109"/>
+            <field name="base_code_id" ref="irpf_pymes_base_9"/>
+            <field name="tax_code_id" ref="irpf_pymes_cuota_9"/>
+            <field name="ref_base_code_id" ref="irpf_pymes_base_9"/>
+            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_9"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
         <record id="irpf_pymes_15" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">Retenciones IRPF 15%</field>
@@ -2254,7 +3060,7 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <record id="irpf_pymes_18" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">Retenciones IRPF 18%</field>
@@ -2272,7 +3078,7 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-                
+
         <record id="irpf_pymes_19" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">Retenciones IRPF 19%</field>
@@ -2291,6 +3097,24 @@
             <field name="type_tax_use">purchase</field>
         </record>
 
+        <record id="irpf_pymes_20" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">Retenciones IRPF 20%</field>
+            <field eval="-0.20" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_pymes_475120"/>
+            <field name="account_paid_id" ref="pgc_pymes_475120"/>
+            <field name="base_code_id" ref="irpf_pymes_base_20"/>
+            <field name="tax_code_id" ref="irpf_pymes_cuota_20"/>
+            <field name="ref_base_code_id" ref="irpf_pymes_base_20"/>
+            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_20"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
         <record id="irpf_pymes_21" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">Retenciones IRPF 21%</field>
@@ -2308,9 +3132,9 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">purchase</field>
         </record>
-        
+
         <!-- RETENCIONES DE IRPF: Hacienda pública, retenciones a cuenta como clientes -->
-        
+
         <!--Base imponible-->
         <record id="irpf_pymes_base_sale" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Base Imponible</field>
@@ -2318,56 +3142,70 @@
             <field name="sign">1.0</field>
             <field name="parent_id" ref="vat_code_chart_pymes_root"/>
         </record>
-        
+
         <record id="irpf_pymes_base_sale_1" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Base Imponible 1%</field>
             <field name="code">B.IRPF1 AC</field>
             <field name="parent_id" ref="irpf_pymes_base_sale"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_pymes_base_sale_2" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Base Imponible 2%</field>
             <field name="code">B.IRPF2 AC</field>
             <field name="parent_id" ref="irpf_pymes_base_sale"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_pymes_base_sale_7" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Base Imponible 7%</field>
             <field name="code">B.IRPF7 AC</field>
             <field name="parent_id" ref="irpf_pymes_base_sale"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="irpf_pymes_base_sale_9" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Base Imponible 9%</field>
+            <field name="code">B.IRPF9 AC</field>
+            <field name="parent_id" ref="irpf_pymes_base_sale"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="irpf_pymes_base_sale_15" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Base Imponible 15%</field>
             <field name="code">B.IRPF15 AC</field>
             <field name="parent_id" ref="irpf_pymes_base_sale"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_pymes_base_sale_18" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Base Imponible 18%</field>
             <field name="code">B.IRPF18 AC</field>
             <field name="parent_id" ref="irpf_pymes_base_sale"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_pymes_base_sale_19" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Base Imponible 19%</field>
             <field name="code">B.IRPF19 AC</field>
             <field name="parent_id" ref="irpf_pymes_base_sale"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="irpf_pymes_base_sale_20" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Base Imponible 20%</field>
+            <field name="code">B.IRPF20 AC</field>
+            <field name="parent_id" ref="irpf_pymes_base_sale"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="irpf_pymes_base_sale_21" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Base Imponible 21%</field>
             <field name="code">B.IRPF21 AC</field>
             <field name="parent_id" ref="irpf_pymes_base_sale"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <!--Cuotas-->
         <record id="irpf_pymes_cuota_sale_total" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Total Cuota</field>
@@ -2375,56 +3213,70 @@
             <field name="parent_id" ref="vat_code_chart_pymes_root"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_pymes_cuota_sale_1" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Cuota 1%</field>
             <field name="code">IRPF1 AC</field>
             <field name="parent_id" ref="irpf_pymes_cuota_sale_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_pymes_cuota_sale_2" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Cuota 2%</field>
             <field name="code">IRPF2 AC</field>
             <field name="parent_id" ref="irpf_pymes_cuota_sale_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_pymes_cuota_sale_7" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Cuota 7%</field>
             <field name="code">IRPF7 AC</field>
             <field name="parent_id" ref="irpf_pymes_cuota_sale_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="irpf_pymes_cuota_sale_9" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Cuota 9%</field>
+            <field name="code">IRPF9 AC</field>
+            <field name="parent_id" ref="irpf_pymes_cuota_sale_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="irpf_pymes_cuota_sale_15" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Cuota 15%</field>
             <field name="code">IRPF15 AC</field>
             <field name="parent_id" ref="irpf_pymes_cuota_sale_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_pymes_cuota_sale_18" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Cuota 18%</field>
             <field name="code">IRPF18 AC</field>
             <field name="parent_id" ref="irpf_pymes_cuota_sale_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <record id="irpf_pymes_cuota_sale_19" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Cuota 19%</field>
             <field name="code">IRPF19 AC</field>
             <field name="parent_id" ref="irpf_pymes_cuota_sale_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
+        <record id="irpf_pymes_cuota_sale_20" model="account.tax.code.template">
+            <field name="name">IRPF Retenciones a cuenta Cuota 20%</field>
+            <field name="code">IRPF20 AC</field>
+            <field name="parent_id" ref="irpf_pymes_cuota_sale_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
         <record id="irpf_pymes_cuota_sale_21" model="account.tax.code.template">
             <field name="name">IRPF Retenciones a cuenta Cuota 21%</field>
             <field name="code">IRPF21 AC</field>
             <field name="parent_id" ref="irpf_pymes_cuota_sale_total"/>
             <field name="sign">1.0</field>
         </record>
-        
+
         <!--Cuentas para Retenciones-->
         <record id="pgc_pymes_473001" model="account.account.template">
             <field name="code">473001</field>
@@ -2434,7 +3286,7 @@
             <field name="name">Hacienda Pública. Retenciones a cuenta empresarios módulos 1%</field>
             <field name="user_type" ref="tax"/>
         </record>
-        
+
         <record id="pgc_pymes_473002" model="account.account.template">
             <field name="code">473002</field>
             <field name="reconcile" eval="True"/>
@@ -2443,7 +3295,7 @@
             <field name="name">Hacienda Pública. Retenciones a cuenta act. agrícolas, ganaderas, forestales 2%</field>
             <field name="user_type" ref="tax"/>
         </record>
-        
+
         <record id="pgc_pymes_473007" model="account.account.template">
             <field name="code">473007</field>
             <field name="reconcile" eval="True"/>
@@ -2452,7 +3304,16 @@
             <field name="name">Hacienda Pública. Retenciones a cuenta act. profesionales 7%</field>
             <field name="user_type" ref="tax"/>
         </record>
-        
+
+        <record id="pgc_pymes_473009" model="account.account.template">
+            <field name="code">473009</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_pymes_473"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones a cuenta act. profesionales 9%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
         <record id="pgc_pymes_473015" model="account.account.template">
             <field name="code">473015</field>
             <field name="reconcile" eval="True"/>
@@ -2461,7 +3322,7 @@
             <field name="name">Hacienda Pública. Retenciones a cuenta act. profesionales 15%</field>
             <field name="user_type" ref="tax"/>
         </record>
-        
+
         <record id="pgc_pymes_473018" model="account.account.template">
             <field name="code">473018</field>
             <field name="reconcile" eval="True"/>
@@ -2470,7 +3331,7 @@
             <field name="name">Hacienda Pública. Retenciones a cuenta arrendamientos, cap. mobiliario 18%</field>
             <field name="user_type" ref="tax"/>
         </record>
-        
+
         <record id="pgc_pymes_473019" model="account.account.template">
             <field name="code">473019</field>
             <field name="reconcile" eval="True"/>
@@ -2479,7 +3340,16 @@
             <field name="name">Hacienda Pública. Retenciones a cuenta arrendamientos, cap. mobiliario 19%</field>
             <field name="user_type" ref="tax"/>
         </record>
-        
+
+        <record id="pgc_pymes_473020" model="account.account.template">
+            <field name="code">473020</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_pymes_473"/>
+            <field name="type">other</field>
+            <field name="name">Hacienda Pública. Retenciones a cuenta arrendamientos, cap. mobiliario 20%</field>
+            <field name="user_type" ref="tax"/>
+        </record>
+
         <record id="pgc_pymes_473021" model="account.account.template">
             <field name="code">473021</field>
             <field name="reconcile" eval="True"/>
@@ -2488,7 +3358,7 @@
             <field name="name">Hacienda Pública. Retenciones a cuenta arrendamientos, cap. mobiliario 21%</field>
             <field name="user_type" ref="tax"/>
         </record>
-        
+
         <!-- Plantillas de retenciones-->
         <record id="irpf_pymes_sale_1" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
@@ -2507,7 +3377,7 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
         <record id="irpf_pymes_sale_2" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">Retenciones a cuenta IRPF 2%</field>
@@ -2525,7 +3395,7 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
         <record id="irpf_pymes_sale_7" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">Retenciones a cuenta IRPF 7%</field>
@@ -2543,7 +3413,25 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
+        <record id="irpf_pymes_sale_9" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">Retenciones a cuenta IRPF 9%</field>
+            <field eval="-0.09" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_pymes_473009"/>
+            <field name="account_paid_id" ref="pgc_pymes_473009"/>
+            <field name="base_code_id" ref="irpf_pymes_base_sale_9"/>
+            <field name="tax_code_id" ref="irpf_pymes_cuota_sale_9"/>
+            <field name="ref_base_code_id" ref="irpf_pymes_base_sale_9"/>
+            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_sale_9"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
         <record id="irpf_pymes_sale_15" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">Retenciones a cuenta IRPF 15%</field>
@@ -2561,7 +3449,7 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
         <record id="irpf_pymes_sale_18" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">Retenciones a cuenta IRPF 18%</field>
@@ -2579,7 +3467,7 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
         <record id="irpf_pymes_sale_19" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">Retenciones a cuenta IRPF 19%</field>
@@ -2597,7 +3485,25 @@
             <field eval="-1.0" name="ref_base_sign"/>
             <field name="type_tax_use">sale</field>
         </record>
-        
+
+        <record id="irpf_pymes_sale_20" model="account.tax.template">
+            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
+            <field name="name">Retenciones a cuenta IRPF 20%</field>
+            <field eval="-0.20" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_pymes_473020"/>
+            <field name="account_paid_id" ref="pgc_pymes_473020"/>
+            <field name="base_code_id" ref="irpf_pymes_base_sale_20"/>
+            <field name="tax_code_id" ref="irpf_pymes_cuota_sale_20"/>
+            <field name="ref_base_code_id" ref="irpf_pymes_base_sale_20"/>
+            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_sale_20"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
         <record id="irpf_pymes_sale_21" model="account.tax.template">
             <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
             <field name="name">Retenciones a cuenta IRPF 21%</field>
diff --git a/addons/l10n_fr/__init__.py b/addons/l10n_fr/__init__.py
index 8d5728e334e..592068eedda 100644
--- a/addons/l10n_fr/__init__.py
+++ b/addons/l10n_fr/__init__.py
@@ -22,7 +22,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/l10n_fr/__openerp__.py b/addons/l10n_fr/__openerp__.py
index e1d4b9ac334..9a563eeb197 100644
--- a/addons/l10n_fr/__openerp__.py
+++ b/addons/l10n_fr/__openerp__.py
@@ -22,7 +22,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 {
diff --git a/addons/l10n_fr/l10n_fr_view.xml b/addons/l10n_fr/l10n_fr_view.xml
index 660138734b3..660138734b3 100755..100644
--- a/addons/l10n_fr/l10n_fr_view.xml
+++ b/addons/l10n_fr/l10n_fr_view.xml
diff --git a/addons/l10n_fr/report/__init__.py b/addons/l10n_fr/report/__init__.py
index 9907a2f5765..c73179a9023 100644
--- a/addons/l10n_fr/report/__init__.py
+++ b/addons/l10n_fr/report/__init__.py
@@ -22,7 +22,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/l10n_fr/report/base_report.py b/addons/l10n_fr/report/base_report.py
index 39a18bc7ca4..bc2cd308bf8 100644
--- a/addons/l10n_fr/report/base_report.py
+++ b/addons/l10n_fr/report/base_report.py
@@ -22,7 +22,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/l10n_fr/report/bilan_report.py b/addons/l10n_fr/report/bilan_report.py
index a7947434da0..2ffbd24cc4f 100644
--- a/addons/l10n_fr/report/bilan_report.py
+++ b/addons/l10n_fr/report/bilan_report.py
@@ -22,7 +22,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/l10n_fr/report/compute_resultant_report.py b/addons/l10n_fr/report/compute_resultant_report.py
index 9a1809fd7cc..5eb62d7e82d 100644
--- a/addons/l10n_fr/report/compute_resultant_report.py
+++ b/addons/l10n_fr/report/compute_resultant_report.py
@@ -22,7 +22,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/l10n_fr/wizard/__init__.py b/addons/l10n_fr/wizard/__init__.py
index 6e29471a975..1bbaf351ea4 100644
--- a/addons/l10n_fr/wizard/__init__.py
+++ b/addons/l10n_fr/wizard/__init__.py
@@ -22,7 +22,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/l10n_fr/wizard/fr_report_bilan.py b/addons/l10n_fr/wizard/fr_report_bilan.py
index 291557f8fba..e7ae542fa3f 100644
--- a/addons/l10n_fr/wizard/fr_report_bilan.py
+++ b/addons/l10n_fr/wizard/fr_report_bilan.py
@@ -22,7 +22,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/l10n_fr/wizard/fr_report_compute_resultant.py b/addons/l10n_fr/wizard/fr_report_compute_resultant.py
index 8d8aed8baff..c83f7494d4a 100644
--- a/addons/l10n_fr/wizard/fr_report_compute_resultant.py
+++ b/addons/l10n_fr/wizard/fr_report_compute_resultant.py
@@ -22,7 +22,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/l10n_fr_hr_payroll/__init__.py b/addons/l10n_fr_hr_payroll/__init__.py
index f7fcefd3c4b..f7fcefd3c4b 100755..100644
--- a/addons/l10n_fr_hr_payroll/__init__.py
+++ b/addons/l10n_fr_hr_payroll/__init__.py
diff --git a/addons/l10n_fr_hr_payroll/__openerp__.py b/addons/l10n_fr_hr_payroll/__openerp__.py
index eb9ede34570..eb9ede34570 100755..100644
--- a/addons/l10n_fr_hr_payroll/__openerp__.py
+++ b/addons/l10n_fr_hr_payroll/__openerp__.py
diff --git a/addons/l10n_fr_hr_payroll/l10n_fr_hr_payroll_data.xml b/addons/l10n_fr_hr_payroll/l10n_fr_hr_payroll_data.xml
index 1893d1f1824..1893d1f1824 100755..100644
--- a/addons/l10n_fr_hr_payroll/l10n_fr_hr_payroll_data.xml
+++ b/addons/l10n_fr_hr_payroll/l10n_fr_hr_payroll_data.xml
diff --git a/addons/l10n_fr_hr_payroll/l10n_fr_hr_payroll_view.xml b/addons/l10n_fr_hr_payroll/l10n_fr_hr_payroll_view.xml
index 755c7d5451f..755c7d5451f 100755..100644
--- a/addons/l10n_fr_hr_payroll/l10n_fr_hr_payroll_view.xml
+++ b/addons/l10n_fr_hr_payroll/l10n_fr_hr_payroll_view.xml
diff --git a/addons/l10n_fr_hr_payroll/report/__init__.py b/addons/l10n_fr_hr_payroll/report/__init__.py
index 40d2ccc3c05..d6c9481579e 100644
--- a/addons/l10n_fr_hr_payroll/report/__init__.py
+++ b/addons/l10n_fr_hr_payroll/report/__init__.py
@@ -1,4 +1,3 @@
-#!/usr/bin/env python
 #-*- coding:utf-8 -*-
 
 ##############################################################################
diff --git a/addons/l10n_hr/l10n_hr_chart_template.xml b/addons/l10n_hr/l10n_hr_chart_template.xml
index d9a7db5710c..d9a7db5710c 100755..100644
--- a/addons/l10n_hr/l10n_hr_chart_template.xml
+++ b/addons/l10n_hr/l10n_hr_chart_template.xml
diff --git a/addons/l10n_in_hr_payroll/report/__init__.py b/addons/l10n_in_hr_payroll/report/__init__.py
index 8a20170c384..e76f45b69c0 100644
--- a/addons/l10n_in_hr_payroll/report/__init__.py
+++ b/addons/l10n_in_hr_payroll/report/__init__.py
@@ -1,4 +1,3 @@
-#!/usr/bin/env python
 #-*- coding:utf-8 -*-
 
 ##############################################################################
diff --git a/addons/l10n_nl/__init__.py b/addons/l10n_nl/__init__.py
index 57a3bb10df3..ee9f0292f12 100644
--- a/addons/l10n_nl/__init__.py
+++ b/addons/l10n_nl/__init__.py
@@ -22,7 +22,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/l10n_nl/__openerp__.py b/addons/l10n_nl/__openerp__.py
index 5e811511c01..aec85016ea5 100644
--- a/addons/l10n_nl/__openerp__.py
+++ b/addons/l10n_nl/__openerp__.py
@@ -22,7 +22,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 #
diff --git a/addons/l10n_nl/account_chart_netherlands.xml b/addons/l10n_nl/account_chart_netherlands.xml
index 516c88bdcf9..c7eefb42cde 100644
--- a/addons/l10n_nl/account_chart_netherlands.xml
+++ b/addons/l10n_nl/account_chart_netherlands.xml
@@ -3940,7 +3940,7 @@
         <record id="btw_code_2a" model="account.tax.code.template">
             <field name="code">2a</field>
             <field name="parent_id" ref="btw_code_verlegging"/>
-            <field name="name">Leveringen/diensten waarbij de heffing van omzetbelasting naar u is verlegd (BTW)</field>
+            <field name="name">Heffing van omzetbelasting is naar u verlegd (BTW)</field>
         </record>
 <!-- Voor rubriek 3 hoeft geen omzetbelasting aangegeven te worden, wel het omzet bedrag, zie hiervoor verderop
      3. Leveringen naar het buitenland -->
@@ -4052,7 +4052,7 @@
         <record id="omz_code_2a" model="account.tax.code.template">
             <field name="code">2a</field>
             <field name="parent_id" ref="omz_code_verlegging"/>
-            <field name="name">Leveringen/diensten waarbij de heffing van omzetbelasting naar u is verlegd (omzet)</field>
+            <field name="name">Heffing van omzetbelasting is naar u verlegd (omzet)</field>
         </record>
 <!-- 3. Leveringen naar het buitenland -->
         <record id="omz_code_naar_buitenland" model="account.tax.code.template">
@@ -4260,7 +4260,7 @@ TODO rubriek 1c en 1d moeten nog, zijn variabel, dus BTW percentage moet door ge
             <field eval="omz_code_1e" name="ref_base_code_id"/>
             <field name="ref_base_sign" eval="-1"/>
             <field name="ref_tax_sign" eval="-1"/>
-            <field name="type_tax_use">purchase</field>
+            <field name="type_tax_use">sale</field>
         </record>
         <record id="btw_ink_0" model="account.tax.template">
             <field name="sequence">15</field>
@@ -4279,9 +4279,9 @@ TODO rubriek 1c en 1d moeten nog, zijn variabel, dus BTW percentage moet door ge
             <field eval="True" name="child_depend"/>
         </record>
         <record id="btw_ink_0_1" model="account.tax.template">
-            <field name="sequence">99</field>
+            <field name="sequence">98</field>
             <field name="chart_template_id" ref="l10nnl_chart_template"/>
-            <field name="name">BTW af te dragen verlegd (inkopen1)</field>
+            <field name="name">BTW te vorderen verlegd (inkopen1)</field>
             <field eval="1.00" name="amount"/>
             <field name="type">percent</field>
             <field eval="btw_ink_0" name="parent_id"/>
@@ -4304,54 +4304,8 @@ TODO rubriek 1c en 1d moeten nog, zijn variabel, dus BTW percentage moet door ge
             <field name="account_paid_id" ref="vat_payable_verlegd"/>
             <field eval="btw_code_5b" name="tax_code_id"/>
             <field eval="btw_code_5b" name="ref_tax_code_id"/>
+            <field name="tax_sign" eval="-1"/>
             <field name="ref_base_sign" eval="-1"/>
-            <field name="ref_tax_sign" eval="-1"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="btw_ink2_0" model="account.tax.template">
-            <field name="sequence">15</field>
-            <field name="chart_template_id" ref="l10nnl_chart_template"/>
-            <field name="name">BTW te vorderen verlegd (inkopen)</field>
-            <field name="description">21% BTW verlegd</field>
-            <field eval="0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="vat_refund_verlegd"/>
-            <field name="account_paid_id" ref="vat_refund_verlegd"/>
-            <field eval="omz_code_2a" name="base_code_id"/>
-            <field eval="omz_code_2a" name="ref_base_code_id"/>
-            <field name="ref_base_sign" eval="-1"/>
-            <field name="ref_tax_sign" eval="-1"/>
-            <field name="type_tax_use">purchase</field>
-            <field eval="True" name="child_depend"/>
-        </record>
-        <record id="btw_ink2_0_1" model="account.tax.template">
-            <field name="sequence">99</field>
-            <field name="chart_template_id" ref="l10nnl_chart_template"/>
-            <field name="name">BTW te vorderen verlegd (inkopen1)</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="btw_ink2_0" name="parent_id"/>
-            <field name="account_collected_id" ref="vat_refund_verlegd"/>
-            <field name="account_paid_id" ref="vat_refund_verlegd"/>
-            <field eval="btw_code_2a" name="tax_code_id"/>
-            <field eval="btw_code_2a" name="ref_tax_code_id"/>
-            <field name="ref_base_sign" eval="-1"/>
-            <field name="ref_tax_sign" eval="-1"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="btw_ink2_0_2" model="account.tax.template">
-            <field name="sequence">99</field>
-            <field name="chart_template_id" ref="l10nnl_chart_template"/>
-            <field name="name">BTW te vorderen verlegd (inkopen2)</field>
-            <field eval="-1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="btw_ink2_0" name="parent_id"/>
-            <field name="account_collected_id" ref="vat_refund_verlegd"/>
-            <field name="account_paid_id" ref="vat_refund_verlegd"/>
-            <field eval="btw_code_5b" name="tax_code_id"/>
-            <field eval="btw_code_5b" name="ref_tax_code_id"/>
-            <field name="ref_base_sign" eval="-1"/>
-            <field name="ref_tax_sign" eval="-1"/>
             <field name="type_tax_use">purchase</field>
         </record>
 <!-- Binnen de EU -->
@@ -4402,6 +4356,7 @@ TODO rubriek 1c en 1d moeten nog, zijn variabel, dus BTW percentage moet door ge
         </record>
         <record id="btw_I_21" model="account.tax.template">
             <field name="chart_template_id" ref="l10nnl_chart_template"/>
+            <field name="sequence">20</field>
             <field name="name">Inkopen import binnen EU hoog</field>
             <field name="description">21% BTW import binnen EU</field>
             <field eval="0.21" name="amount"/>
diff --git a/addons/l10n_nl/account_fiscal_position_tax_template.xml b/addons/l10n_nl/account_fiscal_position_tax_template.xml
index 622ffafa67c..9fe9a3df786 100644
--- a/addons/l10n_nl/account_fiscal_position_tax_template.xml
+++ b/addons/l10n_nl/account_fiscal_position_tax_template.xml
@@ -90,6 +90,13 @@
             <field name="tax_dest_id" ref="l10n_nl.btw_I_overig"/>
         </record>
         
+        <record id="position_tax_transferred" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_transferred"/>
+            <field name="tax_src_id" ref="l10n_nl.btw_21_buy"/>
+            <field name="tax_dest_id" ref="l10n_nl.btw_ink_0"/>
+        </record>
+
+
         <!-- Again, Belgian schema has 17 (!) more records. Missing VAT 0
              and separation of goods and services .. -->
 
diff --git a/addons/l10n_nl/account_fiscal_position_template.xml b/addons/l10n_nl/account_fiscal_position_template.xml
index fe658c6d4b7..1c69f2d1198 100644
--- a/addons/l10n_nl/account_fiscal_position_template.xml
+++ b/addons/l10n_nl/account_fiscal_position_template.xml
@@ -7,6 +7,10 @@
             <field name="name">Binnenland</field>
             <field name="chart_template_id" ref="l10nnl_chart_template" />
         </record>
+        <record id="fiscal_position_template_transferred" model="account.fiscal.position.template">
+            <field name="name">BTW verlegd</field>
+            <field name="chart_template_id" ref="l10nnl_chart_template" />
+        </record>
         <record id="fiscal_position_template_eu" model="account.fiscal.position.template">
             <field name="name">EU landen</field>
             <field name="chart_template_id" ref="l10nnl_chart_template" />
diff --git a/addons/l10n_pa/__init__.py b/addons/l10n_pa/__init__.py
index 92da5dbf966..25e7e337165 100644
--- a/addons/l10n_pa/__init__.py
+++ b/addons/l10n_pa/__init__.py
@@ -23,7 +23,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/l10n_pe/__init__.py b/addons/l10n_pe/__init__.py
index 92da5dbf966..25e7e337165 100644
--- a/addons/l10n_pe/__init__.py
+++ b/addons/l10n_pe/__init__.py
@@ -23,7 +23,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/l10n_ro/res_partner.py b/addons/l10n_ro/res_partner.py
index 96de4b4e86a..79933dc468e 100755..100644
--- a/addons/l10n_ro/res_partner.py
+++ b/addons/l10n_ro/res_partner.py
@@ -1,4 +1,3 @@
-
 # -*- encoding: utf-8 -*-
 ##############################################################################
 #
diff --git a/addons/l10n_vn/__init__.py b/addons/l10n_vn/__init__.py
new file mode 100644
index 00000000000..4b18956216e
--- /dev/null
+++ b/addons/l10n_vn/__init__.py
@@ -0,0 +1,23 @@
+# -*- coding: utf-8 -*-
+##############################################################################
+#
+#    OpenERP, Open Source Management Solution
+#    This module is Copyright (c) 2009-2013 General Solutions (http://gscom.vn) All Rights Reserved.
+#
+#    This program is free software: you can redistribute it and/or modify
+#    it under the terms of the GNU General Public License as published by
+#    the Free Software Foundation, either version 3 of the License, or
+#    (at your option) any later version.
+#
+#    This program is distributed in the hope that it will be useful,
+#    but WITHOUT ANY WARRANTY; without even the implied warranty of
+#    MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+#    GNU General Public License for more details.
+#
+#    You should have received a copy of the GNU General Public License
+#    along with this program.  If not, see <http://www.gnu.org/licenses/>.
+#
+##############################################################################
+
+
+# vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:
diff --git a/addons/l10n_vn/__openerp__.py b/addons/l10n_vn/__openerp__.py
new file mode 100644
index 00000000000..19b81654523
--- /dev/null
+++ b/addons/l10n_vn/__openerp__.py
@@ -0,0 +1,42 @@
+# -*- coding: utf-8 -*-
+##############################################################################
+#
+#    OpenERP, Open Source Management Solution
+#    This module is Copyright (c) 2009-2013 General Solutions (http://gscom.vn) All Rights Reserved.
+#
+#    This program is free software: you can redistribute it and/or modify
+#    it under the terms of the GNU General Public License as published by
+#    the Free Software Foundation, either version 3 of the License, or
+#    (at your option) any later version.
+#
+#    This program is distributed in the hope that it will be useful,
+#    but WITHOUT ANY WARRANTY; without even the implied warranty of
+#    MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+#    GNU General Public License for more details.
+#
+#    You should have received a copy of the GNU General Public License
+#    along with this program.  If not, see <http://www.gnu.org/licenses/>.
+#
+##############################################################################
+
+{
+    "name" : "Vietnam Chart of Accounts",
+    "version" : "1.0",
+    "author" : "General Solutions",
+    'website': 'http://gscom.vn',
+    "category" : "Localization/Account Charts",
+    "description": """
+This is the module to manage the accounting chart for Vietnam in OpenERP.
+========================================================================
+
+This module applies to companies based in Vietnamese Accounting Standard (VAS).
+
+**Credits:** General Solutions.
+""",
+    "depends" : ["account","base_vat","base_iban"],
+    "data" : ["account_tax_code.xml","account_chart.xml","account_tax.xml","l10n_vn_wizard.xml"],
+    "demo" : [],
+    'auto_install': False,
+    "installable": True,
+}
+
diff --git a/addons/l10n_vn/account_chart.xml b/addons/l10n_vn/account_chart.xml
new file mode 100755
index 00000000000..c7d3f6a9ee3
--- /dev/null
+++ b/addons/l10n_vn/account_chart.xml
@@ -0,0 +1,2022 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+<data noupdate="True">
+
+    <!-- Account types -->
+
+    <record id="account_type_current_asset" model="account.account.type">
+        <field name="name">1. TÀI SẢN NGẮN HẠN</field>
+        <field name="code">current_asset</field>
+        <field name="close_method">balance</field>
+        <field name="report_type">asset</field>
+    </record>
+
+    <record id="account_type_current_asset_rec" model="account.account.type">
+        <field name="name">1. TÀI SẢN NGẮN HẠN - REC</field>
+        <field name="code">current_asset</field>
+        <field name="close_method">unreconciled</field>
+        <field name="report_type">asset</field>
+    </record>
+
+    <record id="account_type_long_term_asset" model="account.account.type">
+        <field name="name">2. TÀI SẢN DÀI HẠN</field>
+        <field name="code">long_term_asset</field>
+        <field name="close_method">balance</field>
+        <field name="report_type">asset</field>
+    </record>
+
+    <record id="account_type_liability" model="account.account.type">
+        <field name="name">3. NỢ PHẢI TRẢ</field>
+        <field name="code">liability</field>
+        <field name="close_method">unreconciled</field>
+        <field name="report_type">liability</field>
+    </record>
+
+    <record id="account_type_cash_equity" model="account.account.type">
+        <field name="name">4. VỐN CHỦ SỞ HỮU</field>
+        <field name="code">equity</field>
+        <field name="close_method">balance</field>
+        <field name="report_type">asset</field>
+    </record>
+
+    <record id="account_type_income" model="account.account.type">
+        <field name="name">5. DOANH THU</field>
+        <field name="code">income</field>
+        <field name="close_method">none</field>
+        <field name="report_type">income</field>
+    </record>
+
+    <record id="account_type_expense" model="account.account.type">
+        <field name="name">6. CHI PHÍ SẢN XUẤT, KINH DOANH</field>
+        <field name="code">expense</field>
+        <field name="close_method">none</field>
+        <field name="report_type">expense</field>
+    </record>
+
+    <record id="account_type_other_income" model="account.account.type">
+        <field name="name">7. THU NHẬP KHÁC</field>
+        <field name="code">other_income</field>
+        <field name="close_method">none</field>
+        <field name="report_type">income</field>
+    </record>
+
+    <record id="account_type_other_expense" model="account.account.type">
+        <field name="name">8. CHI PHÍ KHÁC</field>
+        <field name="code">other_expense</field>
+        <field name="close_method">none</field>
+        <field name="report_type">expense</field>
+    </record>
+
+    <record id="account_type_evaluation" model="account.account.type">
+        <field name="name">9. XÁC ĐỊNH KẾT QUẢ KINH DOANH</field>
+        <field name="code">evaluation</field>
+        <field name="close_method">none</field>
+    </record>
+
+    <record id="account_type_other" model="account.account.type">
+        <field name="name">X. TÀI KHOẢN NGOÀI BẢNG</field>
+        <field name="code">other</field>
+        <field name="close_method">none</field>
+    </record>
+
+    <record id="account_type_root" model="account.account.type">
+        <field name="name">CHỈ XEM</field>
+        <field name="code">view</field>
+        <field name="close_method">none</field>
+    </record>
+</data>
+
+<data>
+    <!-- Account Templates -->
+
+    <record id="chart0" model="account.account.template">
+        <field name="code">0</field>
+        <field name="name">Hệ thống tài khoản kế toán Việt Nam</field>
+        <field name="type">view</field>
+        <field name="user_type" ref="account_type_root" />
+    </record>
+
+    <!-- Loại 1 -->
+    <record id="chart1" model="account.account.template">
+        <field name="code">1</field>
+        <field name="name">TÀI SẢN NGẮN HẠN</field>
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart0" />
+        <field name="user_type" ref="account_type_current_asset" />
+    </record>
+
+    <record id="chart111" model="account.account.template">
+        <field name="code">111</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Tiền mặt</field>
+    </record>
+    <record id="chart1111" model="account.account.template">
+        <field name="code">1111</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">liquidity</field>
+        <field name="parent_id" ref="chart111" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Tiền Việt Nam</field>
+    </record>
+    <record id="chart1112" model="account.account.template">
+        <field name="code">1112</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart111" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Ngoại tệ</field>
+    </record>
+    <record id="chart1113" model="account.account.template">
+        <field name="code">1113</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart111" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Vàng bạc, kim khí quý, đá quý</field>
+    </record>
+
+    <record id="chart112" model="account.account.template">
+        <field name="code">112</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Tiền gửi ngân hàng</field>
+    </record>
+    <record id="chart1121" model="account.account.template">
+        <field name="code">1121</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">liquidity</field>
+        <field name="parent_id" ref="chart112" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Tiền Việt Nam</field>
+    </record>
+    <record id="chart1122" model="account.account.template">
+        <field name="code">1122</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart112" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Ngoại tệ</field>
+    </record>
+    <record id="chart1123" model="account.account.template">
+        <field name="code">1123</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart112" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Vàng bạc, kim khí quý, đá quý</field>
+    </record>
+
+    <record id="chart113" model="account.account.template">
+        <field name="code">113</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Tiền đang chuyển</field>
+    </record>
+    <record id="chart1131" model="account.account.template">
+        <field name="code">1131</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart113" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Tiền Việt Nam</field>
+    </record>
+    <record id="chart1132" model="account.account.template">
+        <field name="code">1132</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart113" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Ngoại tệ</field>
+    </record>
+
+    <record id="chart121" model="account.account.template">
+        <field name="code">121</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Đầu tư tài chính ngắn hạn</field>
+    </record>
+    <record id="chart1211" model="account.account.template">
+        <field name="code">1211</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart121" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Cổ phiếu</field>
+    </record>
+    <record id="chart1212" model="account.account.template">
+        <field name="code">1212</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart121" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Trái phiếu, Tín phiếu, Kỳ phiếu</field>
+    </record>
+
+    <record id="chart128" model="account.account.template">
+        <field name="code">128</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Đầu tư ngắn hạn khác</field>
+    </record>
+    <record id="chart1281" model="account.account.template">
+        <field name="code">1281</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart128" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Tiền gửi có kỳ hạn</field>
+    </record>
+    <record id="chart1282" model="account.account.template">
+        <field name="code">1282</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart128" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Đầu tư ngắn hạn khác</field>
+    </record>
+
+    <record id="chart129" model="account.account.template">
+        <field name="code">129</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Dự phòng giảm giá đầu tư ngắn hạn</field>
+    </record>
+
+    <record id="chart131" model="account.account.template">
+        <field name="code">131</field>
+        <field name="reconcile" eval="True" />
+        <field name="type">receivable</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset_rec" />
+        <field name="name">Phải thu của khách hàng</field>
+    </record>
+
+    <record id="chart133" model="account.account.template">
+        <field name="code">133</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Thuế GTGT được khấu trừ</field>
+    </record>
+    <record id="chart1331" model="account.account.template">
+        <field name="code">1331</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart133" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Thuế GTGT được khấu trừ của hàng hóa, dịch vụ
+        </field>
+    </record>
+    <record id="chart1332" model="account.account.template">
+        <field name="code">1332</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart133" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Thuế GTGT được khấu trừ của TSCĐ</field>
+    </record>
+
+    <record id="chart136" model="account.account.template">
+        <field name="code">136</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Phải thu nội bộ</field>
+    </record>
+    <record id="chart1361" model="account.account.template">
+        <field name="code">1361</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart136" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Vốn kinh doanh ở đơn vị trực thuộc</field>
+    </record>
+    <record id="chart1368" model="account.account.template">
+        <field name="code">1368</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart136" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Phải thu nội bộ khác</field>
+    </record>
+
+    <record id="chart138" model="account.account.template">
+        <field name="code">138</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Phải thu khác</field>
+    </record>
+    <record id="chart1381" model="account.account.template">
+        <field name="code">1381</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart138" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Tài sản thiếu chờ xử lý</field>
+    </record>
+    <record id="chart1385" model="account.account.template">
+        <field name="code">1385</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart138" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Phải thu về cổ phần hóa</field>
+    </record>
+    <record id="chart1388" model="account.account.template">
+        <field name="code">1388</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart138" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Phải thu khác</field>
+    </record>
+
+    <record id="chart139" model="account.account.template">
+        <field name="code">139</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Dự phòng phải thu khó đòi</field>
+    </record>
+
+    <record id="chart141" model="account.account.template">
+        <field name="code">141</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Tạm ứng</field>
+    </record>
+
+    <record id="chart142" model="account.account.template">
+        <field name="code">142</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Chi phí trả trước ngắn hạn</field>
+    </record>
+
+    <record id="chart144" model="account.account.template">
+        <field name="code">144</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Cầm cố, ký cược, ký quỹ ngắn hạn</field>
+    </record>
+
+    <record id="chart151" model="account.account.template">
+        <field name="code">151</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Hàng hóa mua đang đi trên đường</field>
+    </record>
+
+    <record id="chart152" model="account.account.template">
+        <field name="code">152</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Nguyên liệu, vật liệu</field>
+    </record>
+
+    <record id="chart153" model="account.account.template">
+        <field name="code">153</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Công cụ, dụng cụ</field>
+    </record>
+
+    <record id="chart154" model="account.account.template">
+        <field name="code">154</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Chi phí sản xuất kinh doanh dở dang</field>
+    </record>
+
+    <record id="chart155" model="account.account.template">
+        <field name="code">155</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Thành phẩm</field>
+    </record>
+
+    <record id="chart156" model="account.account.template">
+        <field name="code">156</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Hàng hóa</field>
+    </record>
+    <record id="chart1561" model="account.account.template">
+        <field name="code">1561</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart156" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Giá mua hàng hóa</field>
+    </record>
+    <record id="chart1562" model="account.account.template">
+        <field name="code">1562</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart156" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Chi phí thu mua hàng hóa</field>
+    </record>
+    <record id="chart1567" model="account.account.template">
+        <field name="code">1567</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart156" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Hàng hóa bất động sản</field>
+    </record>
+
+    <record id="chart157" model="account.account.template">
+        <field name="code">157</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Hàng gửi đi bán</field>
+    </record>
+
+    <record id="chart158" model="account.account.template">
+        <field name="code">158</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Hàng hóa kho bảo thuế</field>
+    </record>
+
+    <record id="chart159" model="account.account.template">
+        <field name="code">159</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Dự phòng giảm giá hàng tồn kho</field>
+    </record>
+
+    <record id="chart161" model="account.account.template">
+        <field name="code">161</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart1" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Chi sự nghiệp</field>
+    </record>
+    <record id="chart1611" model="account.account.template">
+        <field name="code">1611</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart161" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Chi sự nghiệp năm trước</field>
+    </record>
+    <record id="chart1612" model="account.account.template">
+        <field name="code">1612</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart161" />
+        <field name="user_type" ref="account_type_current_asset" />
+        <field name="name">Chi sự nghiệp năm nay</field>
+    </record>
+
+    <!-- Loại 2 -->
+    <record id="chart2" model="account.account.template">
+        <field name="code">2</field>
+        <field name="name">TÀI SẢN DÀI HẠN</field>
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart0" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+    </record>
+
+    <record id="chart211" model="account.account.template">
+        <field name="code">211</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart2" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Tài sản cố định hữu hình</field>
+    </record>
+    <record id="chart2111" model="account.account.template">
+        <field name="code">2111</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart211" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Nhà cửa, vật kiến trúc</field>
+    </record>
+    <record id="chart2112" model="account.account.template">
+        <field name="code">2112</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart211" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Máy móc, thiết bị</field>
+    </record>
+    <record id="chart2113" model="account.account.template">
+        <field name="code">2113</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart211" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Phương tiện vận tải truyền dẫn</field>
+    </record>
+    <record id="chart2114" model="account.account.template">
+        <field name="code">2114</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart211" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Thiết bị, dụng cụ quản lý</field>
+    </record>
+    <record id="chart2115" model="account.account.template">
+        <field name="code">2115</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart211" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Cây lâu năm, súc vật làm việc và cho sản phẩm
+        </field>
+    </record>
+    <record id="chart2118" model="account.account.template">
+        <field name="code">2118</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart211" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Tài sản cố định khác</field>
+    </record>
+
+    <record id="chart212" model="account.account.template">
+        <field name="code">212</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart2" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Tài sản cố định thuê tài chính</field>
+    </record>
+
+    <record id="chart213" model="account.account.template">
+        <field name="code">213</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart2" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Tài sản cố định vô hình</field>
+    </record>
+    <record id="chart2131" model="account.account.template">
+        <field name="code">2131</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart213" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Quyền sử dụng đất</field>
+    </record>
+    <record id="chart2132" model="account.account.template">
+        <field name="code">2132</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart213" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Quyền phát hành</field>
+    </record>
+    <record id="chart2133" model="account.account.template">
+        <field name="code">2133</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart213" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Bản quyền, bằng sáng chế</field>
+    </record>
+    <record id="chart2134" model="account.account.template">
+        <field name="code">2134</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart213" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Nhãn hiệu hàng hóa</field>
+    </record>
+    <record id="chart2135" model="account.account.template">
+        <field name="code">2135</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart213" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Phần mềm máy tính</field>
+    </record>
+    <record id="chart2136" model="account.account.template">
+        <field name="code">2136</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart213" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Giấy phép và giấy phép nhượng quyền</field>
+    </record>
+    <record id="chart2138" model="account.account.template">
+        <field name="code">2138</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart213" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Tài sản cố định vô hình khác</field>
+    </record>
+
+    <record id="chart214" model="account.account.template">
+        <field name="code">214</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart2" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Hao mòn TSCĐ</field>
+    </record>
+    <record id="chart2141" model="account.account.template">
+        <field name="code">2141</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart214" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Hao mòn TSCĐ cố định hữu hình</field>
+    </record>
+    <record id="chart2142" model="account.account.template">
+        <field name="code">2142</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart214" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Hao mòn TSCĐ thuê tài chính</field>
+    </record>
+    <record id="chart2143" model="account.account.template">
+        <field name="code">2143</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart214" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Hao mòn TSCĐ vô hình</field>
+    </record>
+    <record id="chart2147" model="account.account.template">
+        <field name="code">2147</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart214" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Hao mòn bất động sản đầu tư</field>
+    </record>
+
+    <record id="chart217" model="account.account.template">
+        <field name="code">217</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart2" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Bất động sản đầu tư</field>
+    </record>
+
+    <record id="chart221" model="account.account.template">
+        <field name="code">221</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart2" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Đầu tư vào công ty con</field>
+    </record>
+
+    <record id="chart222" model="account.account.template">
+        <field name="code">222</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart2" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Vốn góp liên doanh</field>
+    </record>
+
+    <record id="chart223" model="account.account.template">
+        <field name="code">223</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart2" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Đầu tư vào công ty liên kết</field>
+    </record>
+
+    <record id="chart228" model="account.account.template">
+        <field name="code">228</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart2" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Đầu tư dài hạn khác</field>
+    </record>
+    <record id="chart2281" model="account.account.template">
+        <field name="code">2281</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart228" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Cổ phiếu</field>
+    </record>
+    <record id="chart2282" model="account.account.template">
+        <field name="code">2282</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart228" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Trái phiếu</field>
+    </record>
+    <record id="chart2288" model="account.account.template">
+        <field name="code">2288</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart228" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Đầu tư dài hạn khác</field>
+    </record>
+
+    <record id="chart229" model="account.account.template">
+        <field name="code">229</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart2" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Dự phòng giảm giá đầu tư dài hạn</field>
+    </record>
+
+    <record id="chart241" model="account.account.template">
+        <field name="code">241</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart2" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Xây dựng cơ bản dở dang</field>
+    </record>
+    <record id="chart2411" model="account.account.template">
+        <field name="code">2411</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart241" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Mua sắm TSCĐ</field>
+    </record>
+    <record id="chart2412" model="account.account.template">
+        <field name="code">2412</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart241" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Xây dựng cơ bản</field>
+    </record>
+    <record id="chart2413" model="account.account.template">
+        <field name="code">2413</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart241" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Sửa chữa lớn TSCĐ</field>
+    </record>
+
+    <record id="chart242" model="account.account.template">
+        <field name="code">242</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart2" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Chi phí trả trước dài hạn</field>
+    </record>
+
+    <record id="chart243" model="account.account.template">
+        <field name="code">243</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart2" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Tài sản thuế thu nhập hoãn lại</field>
+    </record>
+
+    <record id="chart244" model="account.account.template">
+        <field name="code">244</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart2" />
+        <field name="user_type" ref="account_type_long_term_asset" />
+        <field name="name">Ký quỹ, ký cược dài hạn</field>
+    </record>
+
+    <!-- Loại 3 -->
+    <record id="chart3" model="account.account.template">
+        <field name="code">3</field>
+        <field name="name">NỢ PHẢI TRẢ</field>
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart0" />
+        <field name="user_type" ref="account_type_liability" />
+    </record>
+
+    <record id="chart311" model="account.account.template">
+        <field name="code">311</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart3" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Vay ngắn hạn</field>
+    </record>
+
+    <record id="chart315" model="account.account.template">
+        <field name="code">315</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart3" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Nợ dài hạn đến hạn trả</field>
+    </record>
+
+    <record id="chart331" model="account.account.template">
+        <field name="code">331</field>
+        <field name="reconcile" eval="True" />
+        <field name="type">payable</field>
+        <field name="parent_id" ref="chart3" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Phải trả người bán</field>
+    </record>
+
+    <record id="chart333" model="account.account.template">
+        <field name="code">333</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart3" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Thuế và các khoản phải nộp Nhà nước</field>
+    </record>
+    <record id="chart3331" model="account.account.template">
+        <field name="code">3331</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart333" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Thuế GTGT phải nộp</field>
+    </record>
+    <record id="chart33311" model="account.account.template">
+        <field name="code">33311</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart3331" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Thuế GTGT đầu ra</field>
+    </record>
+    <record id="chart33312" model="account.account.template">
+        <field name="code">33312</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart3331" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Thuế GTGT hàng nhập khẩu</field>
+    </record>
+    <record id="chart3332" model="account.account.template">
+        <field name="code">3332</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart333" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Thuế tiêu thụ đặc biệt</field>
+    </record>
+    <record id="chart3333" model="account.account.template">
+        <field name="code">3333</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart333" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Thuế xuất, nhập khẩu</field>
+    </record>
+    <record id="chart3334" model="account.account.template">
+        <field name="code">3334</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart333" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Thuế thu nhập doanh nghiệp</field>
+    </record>
+    <record id="chart3335" model="account.account.template">
+        <field name="code">3335</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart333" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Thuế thu nhập cá nhân</field>
+    </record>
+    <record id="chart3336" model="account.account.template">
+        <field name="code">3336</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart333" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Thuế tài nguyên</field>
+    </record>
+    <record id="chart3337" model="account.account.template">
+        <field name="code">3337</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart333" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Thuế nhà đất, tiền thuê đất</field>
+    </record>
+    <record id="chart3338" model="account.account.template">
+        <field name="code">3338</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart333" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Các loại thuế khác</field>
+    </record>
+    <record id="chart3339" model="account.account.template">
+        <field name="code">3339</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart333" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Phí, lệ phí và các khoản phải nộp khác</field>
+    </record>
+
+    <record id="chart334" model="account.account.template">
+        <field name="code">334</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart3" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Phải trả người lao động</field>
+    </record>
+    <record id="chart3341" model="account.account.template">
+        <field name="code">3341</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart334" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Phải trả công nhân viên</field>
+    </record>
+    <record id="chart3342" model="account.account.template">
+        <field name="code">3342</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart334" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Phải trả người lao động khác</field>
+    </record>
+
+    <record id="chart335" model="account.account.template">
+        <field name="code">335</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart3" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Chi phí phải trả</field>
+    </record>
+
+    <record id="chart336" model="account.account.template">
+        <field name="code">336</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart3" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Phải trả nội bộ</field>
+    </record>
+
+    <record id="chart337" model="account.account.template">
+        <field name="code">337</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart3" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Thanh toán theo tiến độ kế hoạch hợp đồng xây dựng
+        </field>
+    </record>
+
+    <record id="chart338" model="account.account.template">
+        <field name="code">338</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart3" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Phải trả, phải nộp khác</field>
+    </record>
+    <record id="chart3381" model="account.account.template">
+        <field name="code">3381</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart338" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Tài sản thừa chờ giải quyết</field>
+    </record>
+    <record id="chart3382" model="account.account.template">
+        <field name="code">3382</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart338" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Kinh phí công đoàn</field>
+    </record>
+    <record id="chart3383" model="account.account.template">
+        <field name="code">3383</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart338" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Bảo hiểm xã hội</field>
+    </record>
+    <record id="chart3384" model="account.account.template">
+        <field name="code">3384</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart338" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Bảo hiểm y tế</field>
+    </record>
+    <record id="chart3385" model="account.account.template">
+        <field name="code">3385</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart338" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Phải trả về cổ phần hóa</field>
+    </record>
+    <record id="chart3386" model="account.account.template">
+        <field name="code">3386</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart338" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Nhận ký quỹ, ký cược ngắn hạn</field>
+    </record>
+    <record id="chart3387" model="account.account.template">
+        <field name="code">3387</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart338" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Doanh thu chưa thực hiện</field>
+    </record>
+    <record id="chart3388" model="account.account.template">
+        <field name="code">3388</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart338" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Phải trả, phải nộp khác</field>
+    </record>
+
+    <record id="chart341" model="account.account.template">
+        <field name="code">341</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart3" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Vay dài hạn</field>
+    </record>
+
+    <record id="chart342" model="account.account.template">
+        <field name="code">342</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart3" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Nợ dài hạn</field>
+    </record>
+
+    <record id="chart343" model="account.account.template">
+        <field name="code">343</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart3" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Trái phiếu phát hành</field>
+    </record>
+    <record id="chart3431" model="account.account.template">
+        <field name="code">3431</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart343" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Mệnh giá trái phiếu</field>
+    </record>
+    <record id="chart3432" model="account.account.template">
+        <field name="code">3432</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart343" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Chiết khấu trái phiếu</field>
+    </record>
+    <record id="chart3434" model="account.account.template">
+        <field name="code">3434</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart343" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Phụ trội trái phiếu</field>
+    </record>
+
+    <record id="chart344" model="account.account.template">
+        <field name="code">344</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart3" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Nhận ký quỹ, ký cược dài hạn</field>
+    </record>
+
+    <record id="chart347" model="account.account.template">
+        <field name="code">347</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart3" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Thuế thu nhập hoãn lại phải trả</field>
+    </record>
+
+    <record id="chart351" model="account.account.template">
+        <field name="code">351</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart3" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Quỹ dự phòng trợ cấp mất việc làm</field>
+    </record>
+
+    <record id="chart352" model="account.account.template">
+        <field name="code">352</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart3" />
+        <field name="user_type" ref="account_type_liability" />
+        <field name="name">Dự phòng phải trả</field>
+    </record>
+
+    <!-- Loại 4 -->
+    <record id="chart4" model="account.account.template">
+        <field name="code">4</field>
+        <field name="name">VỐN CHỦ SỞ HỮU</field>
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart0" />
+        <field name="user_type" ref="account_type_cash_equity" />
+    </record>
+
+    <record id="chart411" model="account.account.template">
+        <field name="code">411</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart4" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Nguồn vốn kinh doanh</field>
+    </record>
+    <record id="chart4111" model="account.account.template">
+        <field name="code">4111</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart411" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Vốn đầu tư chủ sỡ hữu</field>
+    </record>
+    <record id="chart4112" model="account.account.template">
+        <field name="code">4112</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart411" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Thặng dư vốn cổ phần</field>
+    </record>
+    <record id="chart4118" model="account.account.template">
+        <field name="code">4118</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart411" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Vốn khác</field>
+    </record>
+
+    <record id="chart412" model="account.account.template">
+        <field name="code">412</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart4" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Chênh lệch đánh giá lại tài sản</field>
+    </record>
+
+    <record id="chart413" model="account.account.template">
+        <field name="code">413</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart4" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Chênh lệnh tỉ giá hối đoái</field>
+    </record>
+    <record id="chart4131" model="account.account.template">
+        <field name="code">4131</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart413" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Chênh lệnh tỉ giá hối đoái đánh giá lại cuối năm
+            tài chính</field>
+    </record>
+    <record id="chart4132" model="account.account.template">
+        <field name="code">4132</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart413" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Chênh lệnh tỉ giá hối đoái trong giai đoạn đầu tư
+            XDCB</field>
+    </record>
+
+    <record id="chart414" model="account.account.template">
+        <field name="code">414</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart4" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Quỹ đầu tư phát triển</field>
+    </record>
+
+    <record id="chart415" model="account.account.template">
+        <field name="code">415</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart4" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Quỹ dự phòng tài chính</field>
+    </record>
+
+    <record id="chart418" model="account.account.template">
+        <field name="code">418</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart4" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Các quỹ khác thuộc vốn chủ sở hữu</field>
+    </record>
+
+    <record id="chart419" model="account.account.template">
+        <field name="code">419</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart4" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Cổ phiếu quỹ</field>
+    </record>
+
+    <record id="chart421" model="account.account.template">
+        <field name="code">421</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart4" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Lợi nhuận chưa phân phối</field>
+    </record>
+    <record id="chart4211" model="account.account.template">
+        <field name="code">4211</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart421" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Lợi nhuận chưa phân phối năm trước</field>
+    </record>
+    <record id="chart4212" model="account.account.template">
+        <field name="code">4212</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart421" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Lợi nhuận chưa phân phối năm nay</field>
+    </record>
+
+    <record id="chart431" model="account.account.template">
+        <field name="code">431</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart4" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Quỹ khen thưởng phúc lợi</field>
+    </record>
+    <record id="chart4311" model="account.account.template">
+        <field name="code">4311</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart431" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Quỹ khen thưởng</field>
+    </record>
+    <record id="chart4312" model="account.account.template">
+        <field name="code">4312</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart431" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Quỹ phúc lợi</field>
+    </record>
+    <record id="chart4313" model="account.account.template">
+        <field name="code">4313</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart431" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Quỹ phúc lợi đã hình thành TSCĐ</field>
+    </record>
+
+    <record id="chart441" model="account.account.template">
+        <field name="code">441</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart4" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Ngồn vố đầu tư xây dựng cơ bản</field>
+    </record>
+
+    <record id="chart461" model="account.account.template">
+        <field name="code">461</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart4" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Nguồn kinh phí sự nghiệp</field>
+    </record>
+    <record id="chart4611" model="account.account.template">
+        <field name="code">4611</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart461" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Nguồn kinh phí sự nghiệp năm trước</field>
+    </record>
+    <record id="chart4612" model="account.account.template">
+        <field name="code">4612</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart461" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Nguồn kinh phí sự nghiệp năm nay</field>
+    </record>
+
+    <record id="chart466" model="account.account.template">
+        <field name="code">466</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart4" />
+        <field name="user_type" ref="account_type_cash_equity" />
+        <field name="name">Nguồn kinh phí đã hình thành TSCĐ</field>
+    </record>
+
+    <!-- Loại 5 -->
+    <record id="chart5" model="account.account.template">
+        <field name="code">5</field>
+        <field name="name">DOANH THU</field>
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart0" />
+        <field name="user_type" ref="account_type_income" />
+    </record>
+
+    <record id="chart511" model="account.account.template">
+        <field name="code">511</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart5" />
+        <field name="user_type" ref="account_type_income" />
+        <field name="name">Doanh thu bán hàng và cung cấp dịch vụ</field>
+    </record>
+    <record id="chart5111" model="account.account.template">
+        <field name="code">5111</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart511" />
+        <field name="user_type" ref="account_type_income" />
+        <field name="name">Doanh thu bán hàng hóa</field>
+    </record>
+    <record id="chart5112" model="account.account.template">
+        <field name="code">5112</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart511" />
+        <field name="user_type" ref="account_type_income" />
+        <field name="name">Doanh thu bán các thành phẩm</field>
+    </record>
+    <record id="chart5113" model="account.account.template">
+        <field name="code">5113</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart511" />
+        <field name="user_type" ref="account_type_income" />
+        <field name="name">Doanh thu cung cấp dịch vụ</field>
+    </record>
+    <record id="chart5114" model="account.account.template">
+        <field name="code">5114</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart511" />
+        <field name="user_type" ref="account_type_income" />
+        <field name="name">Doanh thu trợ cấp, trợ giá</field>
+    </record>
+    <record id="chart5117" model="account.account.template">
+        <field name="code">5117</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart511" />
+        <field name="user_type" ref="account_type_income" />
+        <field name="name">Doanh thu kinh doanh bất động sản đầu tư</field>
+    </record>
+
+    <record id="chart512" model="account.account.template">
+        <field name="code">512</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart5" />
+        <field name="user_type" ref="account_type_income" />
+        <field name="name">Doanh thu bán hàng nội bộ</field>
+    </record>
+    <record id="chart5121" model="account.account.template">
+        <field name="code">5121</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart512" />
+        <field name="user_type" ref="account_type_income" />
+        <field name="name">Doanh thu bán hàng hóa</field>
+    </record>
+    <record id="chart5122" model="account.account.template">
+        <field name="code">5122</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart512" />
+        <field name="user_type" ref="account_type_income" />
+        <field name="name">Doanh thu bán các thành phẩm</field>
+    </record>
+    <record id="chart5123" model="account.account.template">
+        <field name="code">5123</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart512" />
+        <field name="user_type" ref="account_type_income" />
+        <field name="name">Doanh thu cung cấp dịch vụ</field>
+    </record>
+
+    <record id="chart515" model="account.account.template">
+        <field name="code">515</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart5" />
+        <field name="user_type" ref="account_type_income" />
+        <field name="name">Doanh thu hoạt động tài chính khác</field>
+    </record>
+
+    <record id="chart521" model="account.account.template">
+        <field name="code">521</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart5" />
+        <field name="user_type" ref="account_type_income" />
+        <field name="name">Chiết khấu thương mại</field>
+    </record>
+
+    <record id="chart531" model="account.account.template">
+        <field name="code">531</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart5" />
+        <field name="user_type" ref="account_type_income" />
+        <field name="name">Hàng bán bị trả lại</field>
+    </record>
+
+    <record id="chart532" model="account.account.template">
+        <field name="code">532</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart5" />
+        <field name="user_type" ref="account_type_income" />
+        <field name="name">Giảm giá hàng bán</field>
+    </record>
+
+    <!-- Loại 6 -->
+    <record id="chart6" model="account.account.template">
+        <field name="code">6</field>
+        <field name="name">CHI PHÍ SẢN XUẤT, KINH DOANH</field>
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart0" />
+        <field name="user_type" ref="account_type_expense" />
+    </record>
+
+    <record id="chart611" model="account.account.template">
+        <field name="code">611</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart6" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Mua hàng</field>
+    </record>
+    <record id="chart6111" model="account.account.template">
+        <field name="code">6111</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart611" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Mua nguyên liệu, vật liệu</field>
+    </record>
+    <record id="chart6112" model="account.account.template">
+        <field name="code">6112</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart611" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Mua hàng hóa</field>
+    </record>
+
+    <record id="chart621" model="account.account.template">
+        <field name="code">621</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart6" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí nguyên liệu, vật liệu trực tiếp</field>
+    </record>
+
+    <record id="chart622" model="account.account.template">
+        <field name="code">622</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart6" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí nhân công trực tiếp</field>
+    </record>
+
+    <record id="chart623" model="account.account.template">
+        <field name="code">623</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart6" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí sử dụng máy thi công</field>
+    </record>
+    <record id="chart6231" model="account.account.template">
+        <field name="code">6231</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart623" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí nhân công</field>
+    </record>
+    <record id="chart6232" model="account.account.template">
+        <field name="code">6232</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart623" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí vật liệu</field>
+    </record>
+    <record id="chart6233" model="account.account.template">
+        <field name="code">6233</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart623" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí dụng cụ sản xuất</field>
+    </record>
+    <record id="chart6234" model="account.account.template">
+        <field name="code">6234</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart623" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí khấu hao máy thi công</field>
+    </record>
+    <record id="chart6237" model="account.account.template">
+        <field name="code">6237</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart623" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí dịch vụ mua ngoài</field>
+    </record>
+    <record id="chart6238" model="account.account.template">
+        <field name="code">6238</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart623" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí bằng tiền khác</field>
+    </record>
+
+    <record id="chart627" model="account.account.template">
+        <field name="code">627</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart6" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí sản xuất chung</field>
+    </record>
+    <record id="chart6271" model="account.account.template">
+        <field name="code">6271</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart627" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí nhân viên phân xưởng</field>
+    </record>
+    <record id="chart6272" model="account.account.template">
+        <field name="code">6272</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart627" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí vật liệu</field>
+    </record>
+    <record id="chart6273" model="account.account.template">
+        <field name="code">6273</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart627" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí dụng cụ sản xuất</field>
+    </record>
+    <record id="chart6274" model="account.account.template">
+        <field name="code">6274</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart627" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí khấu hao TSCĐ</field>
+    </record>
+    <record id="chart6277" model="account.account.template">
+        <field name="code">6277</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart627" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí dịch vụ mua ngoài</field>
+    </record>
+    <record id="chart6278" model="account.account.template">
+        <field name="code">6278</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart627" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí bằng tiền khác</field>
+    </record>
+
+    <record id="chart631" model="account.account.template">
+        <field name="code">631</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart6" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Giá thành sản xuất</field>
+    </record>
+
+    <record id="chart632" model="account.account.template">
+        <field name="code">632</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart6" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Giá vốn hàng bán</field>
+    </record>
+
+    <record id="chart635" model="account.account.template">
+        <field name="code">635</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart6" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí tài chính</field>
+    </record>
+
+    <record id="chart641" model="account.account.template">
+        <field name="code">641</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart6" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí bán hàng</field>
+    </record>
+    <record id="chart6411" model="account.account.template">
+        <field name="code">6411</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart641" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí nhân viên</field>
+    </record>
+    <record id="chart6412" model="account.account.template">
+        <field name="code">6412</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart641" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí vật liệu, bao bì</field>
+    </record>
+    <record id="chart6413" model="account.account.template">
+        <field name="code">6413</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart641" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí dụng cụ, đồ dùng</field>
+    </record>
+    <record id="chart6414" model="account.account.template">
+        <field name="code">6414</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart641" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí khấu hao TSCĐ</field>
+    </record>
+    <record id="chart6415" model="account.account.template">
+        <field name="code">6415</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart641" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí bảo hành</field>
+    </record>
+    <record id="chart6417" model="account.account.template">
+        <field name="code">6417</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart641" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí dịch vụ mua ngoài</field>
+    </record>
+    <record id="chart6418" model="account.account.template">
+        <field name="code">6418</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart641" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí bằng tiền khác</field>
+    </record>
+
+    <record id="chart642" model="account.account.template">
+        <field name="code">642</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart6" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí quản lý doanh nghiệp</field>
+    </record>
+    <record id="chart6421" model="account.account.template">
+        <field name="code">6421</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart642" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí nhân viên quản lý</field>
+    </record>
+    <record id="chart6422" model="account.account.template">
+        <field name="code">6422</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart642" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí vật liệu quản lý</field>
+    </record>
+    <record id="chart6423" model="account.account.template">
+        <field name="code">6423</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart642" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí đồ dùng văn phòng</field>
+    </record>
+    <record id="chart6424" model="account.account.template">
+        <field name="code">6424</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart642" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí khấu hao tài sản cố định</field>
+    </record>
+    <record id="chart6425" model="account.account.template">
+        <field name="code">6425</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart642" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Thuế, phí và lệ phí</field>
+    </record>
+    <record id="chart6426" model="account.account.template">
+        <field name="code">6426</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart642" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí dự phòng</field>
+    </record>
+    <record id="chart6427" model="account.account.template">
+        <field name="code">6427</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart642" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí dịch vụ mua ngoài</field>
+    </record>
+    <record id="chart6428" model="account.account.template">
+        <field name="code">6428</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart642" />
+        <field name="user_type" ref="account_type_expense" />
+        <field name="name">Chi phí bằng tiền khác</field>
+    </record>
+
+    <!-- Loại 7 -->
+    <record id="chart7" model="account.account.template">
+        <field name="code">7</field>
+        <field name="name">THU NHẬP KHÁC</field>
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart0" />
+        <field name="user_type" ref="account_type_other_income" />
+    </record>
+
+    <record id="chart711" model="account.account.template">
+        <field name="code">711</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart7" />
+        <field name="user_type" ref="account_type_other_income" />
+        <field name="name">Thu nhập khác</field>
+    </record>
+
+    <!-- Loại 8 -->
+    <record id="chart8" model="account.account.template">
+        <field name="code">8</field>
+        <field name="name">CHI PHÍ KHÁC</field>
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart0" />
+        <field name="user_type" ref="account_type_other_expense" />
+    </record>
+
+    <record id="chart811" model="account.account.template">
+        <field name="code">811</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart8" />
+        <field name="user_type" ref="account_type_other_expense" />
+        <field name="name">Chi phí khác</field>
+    </record>
+
+    <record id="chart821" model="account.account.template">
+        <field name="code">821</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart8" />
+        <field name="user_type" ref="account_type_other_expense" />
+        <field name="name">Chi phí thuế thu nhập doanh nghiệp</field>
+    </record>
+    <record id="chart8211" model="account.account.template">
+        <field name="code">8211</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart821" />
+        <field name="user_type" ref="account_type_other_expense" />
+        <field name="name">Chi phí thuế TNDN hiện hành</field>
+    </record>
+    <record id="chart8212" model="account.account.template">
+        <field name="code">8212</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart821" />
+        <field name="user_type" ref="account_type_other_expense" />
+        <field name="name">Chi phí thuế TNDN hoãn lại</field>
+    </record>
+
+    <!-- Loại 9 -->
+    <record id="chart9" model="account.account.template">
+        <field name="code">9</field>
+        <field name="name">XÁC ĐỊNH KẾT QUẢ KINH DOANH</field>
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart0" />
+        <field name="user_type" ref="account_type_evaluation" />
+    </record>
+
+    <record id="chart911" model="account.account.template">
+        <field name="code">911</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart9" />
+        <field name="user_type" ref="account_type_evaluation" />
+        <field name="name">Xác định kết quả kinh doanh</field>
+    </record>
+
+    <!-- Loại 10 -->
+    <record id="chart10" model="account.account.template">
+        <field name="code">X10</field>
+        <field name="name">TÀI KHOẢN NGOÀI BẢNG</field>
+        <field name="type">view</field>
+        <field name="parent_id" ref="chart0" />
+        <field name="user_type" ref="account_type_other" />
+    </record>
+
+    <record id="chart001" model="account.account.template">
+        <field name="code">001</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart10" />
+        <field name="user_type" ref="account_type_other" />
+        <field name="name">Tài sản thuê ngoài</field>
+    </record>
+
+    <record id="chart002" model="account.account.template">
+        <field name="code">002</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart10" />
+        <field name="user_type" ref="account_type_other" />
+        <field name="name">Vật tư, hàng hóa nhận giữ hộ, nhận gia công</field>
+    </record>
+
+    <record id="chart003" model="account.account.template">
+        <field name="code">003</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart10" />
+        <field name="user_type" ref="account_type_other" />
+        <field name="name">Hàng hóa nhận bán hộ, nhận ký gửi, ký cược</field>
+    </record>
+
+    <record id="chart004" model="account.account.template">
+        <field name="code">004</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart10" />
+        <field name="user_type" ref="account_type_other" />
+        <field name="name">Nợ khó đòi đã xử lý</field>
+    </record>
+
+    <record id="chart007" model="account.account.template">
+        <field name="code">007</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart10" />
+        <field name="user_type" ref="account_type_other" />
+        <field name="name">Ngoại tệ các loại</field>
+    </record>
+
+    <record id="chart008" model="account.account.template">
+        <field name="code">008</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart10" />
+        <field name="user_type" ref="account_type_other" />
+        <field name="name">Dự toán chi sự nghiệp, dự án</field>
+    </record>
+
+    <record id="chartoba" model="account.account.template">
+        <field name="code">OBA</field>
+        <field name="reconcile" eval="False" />
+        <field name="type">other</field>
+        <field name="parent_id" ref="chart10" />
+        <field name="user_type" ref="account_type_other" />
+        <field name="name">Opening Balance Account </field>
+    </record>
+
+    <!-- Chart template -->
+    <record id="vn_template" model="account.chart.template">
+        <field name="name">VN - Chart of Accounts</field>
+        <field name="code_digits">0</field>
+        <field name="account_root_id" ref="chart0" />
+        <field name="tax_code_root_id" ref="vat_code_tax" />
+        <field name="bank_account_view_id" ref="chart1121" />
+        <field name="property_account_receivable" ref="chart131" />
+        <field name="property_account_payable" ref="chart331" />
+        <field name="property_account_expense_categ" ref="chart1561" />
+        <field name="property_account_income_categ" ref="chart5111" />
+
+    </record>
+
+</data>
+</openerp>
diff --git a/addons/l10n_vn/account_tax.xml b/addons/l10n_vn/account_tax.xml
new file mode 100755
index 00000000000..85f068023c2
--- /dev/null
+++ b/addons/l10n_vn/account_tax.xml
@@ -0,0 +1,90 @@
+<?xml version="1.0"?>
+<openerp>
+<data>
+
+    <!-- Tax Definitions -->
+    
+    <!-- for purchase -->
+    <record id="tax_purchase_vat10" model="account.tax.template">
+            <field name="chart_template_id" ref="vn_template"/>
+            <field name="name">Thuế GTGT được khấu trừ 10%</field>
+            <field name="amount" eval="0.100000"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="chart1331"/>
+            <field name="account_paid_id" ref="chart1331"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="base_code_id" ref="l10n_vn.vat_code_tax_in_local_10_base"/>
+            <field name="tax_code_id" ref="l10n_vn.vat_code_tax_in_local_10_balance"/>
+            <field name="ref_base_code_id" ref="l10n_vn.vat_code_tax_in_local_10_base"/>
+            <field name="ref_tax_code_id" ref="l10n_vn.vat_code_tax_in_local_10_balance"/>
+    </record>
+    <record id="tax_purchase_vat5" model="account.tax.template">
+            <field name="chart_template_id" ref="vn_template"/>
+            <field name="name">Thuế GTGT được khấu trừ 5%</field>
+            <field name="amount" eval="0.050000"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="chart1331"/>
+            <field name="account_paid_id" ref="chart1331"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="base_code_id" ref="l10n_vn.vat_code_tax_in_local_05_base"/>
+            <field name="tax_code_id" ref="l10n_vn.vat_code_tax_in_local_05_balance"/>
+            <field name="ref_base_code_id" ref="l10n_vn.vat_code_tax_in_local_05_base"/>
+            <field name="ref_tax_code_id" ref="l10n_vn.vat_code_tax_in_local_05_balance"/>
+    </record>
+    <record id="tax_purchase_vat0" model="account.tax.template">
+            <field name="chart_template_id" ref="vn_template"/>
+            <field name="name">Thuế GTGT được khấu trừ 0%</field>
+            <field name="amount" eval="0.000000"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="chart1331"/>
+            <field name="account_paid_id" ref="chart1331"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="base_code_id" ref="l10n_vn.vat_code_tax_in_local_00_base"/>
+            <field name="tax_code_id" ref="l10n_vn.vat_code_tax_in_local_00_balance"/>
+            <field name="ref_base_code_id" ref="l10n_vn.vat_code_tax_in_local_00_base"/>
+            <field name="ref_tax_code_id" ref="l10n_vn.vat_code_tax_in_local_00_balance"/>
+    </record>
+    
+    <!-- for sale -->
+    <record id="tax_sale_vat10" model="account.tax.template">
+            <field name="chart_template_id" ref="vn_template"/>
+            <field name="name">Thuế GTGT phải nộp 10%</field>
+            <field name="amount" eval="0.100000"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="chart33311"/>
+            <field name="account_paid_id" ref="chart33311"/>
+            <field name="type_tax_use">sale</field>
+            <field name="base_code_id" ref="l10n_vn.vat_code_tax_out_local_10_base"/>
+            <field name="tax_code_id" ref="l10n_vn.vat_code_tax_out_local_10_balance"/>
+            <field name="ref_base_code_id" ref="l10n_vn.vat_code_tax_out_local_10_base"/>
+            <field name="ref_tax_code_id" ref="l10n_vn.vat_code_tax_out_local_10_balance"/>
+    </record>
+    <record id="tax_sale_vat5" model="account.tax.template">
+            <field name="chart_template_id" ref="vn_template"/>
+            <field name="name">Thuế GTGT phải nộp 5%</field>
+            <field name="amount" eval="0.050000"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="chart33311"/>
+            <field name="account_paid_id" ref="chart33311"/>
+            <field name="type_tax_use">sale</field>
+            <field name="base_code_id" ref="l10n_vn.vat_code_tax_out_local_05_base"/>
+            <field name="tax_code_id" ref="l10n_vn.vat_code_tax_out_local_05_balance"/>
+            <field name="ref_base_code_id" ref="l10n_vn.vat_code_tax_out_local_05_base"/>
+            <field name="ref_tax_code_id" ref="l10n_vn.vat_code_tax_out_local_05_balance"/>
+    </record>
+    <record id="tax_sale_vat0" model="account.tax.template">
+            <field name="chart_template_id" ref="vn_template"/>
+            <field name="name">Thuế GTGT phải nộp 0%</field>
+            <field name="amount" eval="0.000000"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="chart33311"/>
+            <field name="account_paid_id" ref="chart33311"/>
+            <field name="type_tax_use">sale</field>
+            <field name="base_code_id" ref="l10n_vn.vat_code_tax_out_local_00_base"/>
+            <field name="tax_code_id" ref="l10n_vn.vat_code_tax_out_local_00_balance"/>
+            <field name="ref_base_code_id" ref="l10n_vn.vat_code_tax_out_local_00_base"/>
+            <field name="ref_tax_code_id" ref="l10n_vn.vat_code_tax_out_local_00_balance"/>
+    </record>
+
+</data>
+</openerp>
diff --git a/addons/l10n_vn/account_tax_code.xml b/addons/l10n_vn/account_tax_code.xml
new file mode 100755
index 00000000000..4f3aee1bfc6
--- /dev/null
+++ b/addons/l10n_vn/account_tax_code.xml
@@ -0,0 +1,122 @@
+<?xml version="1.0"?>
+<openerp>
+<data>
+
+    <!-- Tax Code Definitions -->
+
+    <record model="account.tax.code.template" id="vat_code_tax">
+        <field name="name">Tờ khai thuế GTGT</field>
+        <field name="code">MAIN</field>
+    </record>
+    
+    <record model="account.tax.code.template" id="vat_code_tax_in">
+        <field name="name">HHDV mua vào</field>
+        <field name="parent_id" ref="vat_code_tax"/>
+        <field name="code">IN</field>
+    </record>
+    
+    <record model="account.tax.code.template" id="vat_code_tax_out">
+        <field name="name">HHDV bán ra</field>
+        <field name="parent_id" ref="vat_code_tax"/>
+        <field name="code">OUT</field>
+    </record>
+    
+    <!-- Tax base -->
+    <record model="account.tax.code.template" id="vat_code_tax_in_local_base">
+        <field name="name">Giá trị HHDV mua vào</field>
+        <field name="parent_id" ref="vat_code_tax_in"/>
+        <field name="code">IN_BASE</field>
+    </record>
+    
+    <record model="account.tax.code.template" id="vat_code_tax_in_local_00_base">
+        <field name="name">Giá trị HHDV mua vào chịu thuế 0%</field>
+        <field name="parent_id" ref="vat_code_tax_in_local_base"/>
+        <field name="code">IN_BASE_00</field>
+    </record>
+    
+    <record model="account.tax.code.template" id="vat_code_tax_in_local_05_base">
+        <field name="name">Giá trị HHDV mua vào chịu thuế 5%</field>
+        <field name="parent_id" ref="vat_code_tax_in_local_base"/>
+        <field name="code">IN_BASE_05</field>
+    </record>
+    
+    <record model="account.tax.code.template" id="vat_code_tax_in_local_10_base">
+        <field name="name">Giá trị HHDV mua vào chịu thuế 10%</field>
+        <field name="parent_id" ref="vat_code_tax_in_local_base"/>
+        <field name="code">IN_BASE_10</field>
+    </record>
+    
+    <record model="account.tax.code.template" id="vat_code_tax_out_local_base">
+        <field name="name">Giá trị HHDV bán ra</field>
+        <field name="parent_id" ref="vat_code_tax_out"/>
+        <field name="code">OUT_BASE</field>
+    </record>
+    
+    <record model="account.tax.code.template" id="vat_code_tax_out_local_00_base">
+        <field name="name">Giá trị HHDV bán ra chịu thuế 0%</field>
+        <field name="parent_id" ref="vat_code_tax_out_local_base"/>
+        <field name="code">OUT_BASE_00</field>
+    </record>
+    
+    <record model="account.tax.code.template" id="vat_code_tax_out_local_05_base">
+        <field name="name">Giá trị HHDV bán ra chịu thuế 5%</field>
+        <field name="parent_id" ref="vat_code_tax_out_local_base"/>
+        <field name="code">OUT_BASE_05</field>
+    </record>
+    
+    <record model="account.tax.code.template" id="vat_code_tax_out_local_10_base">
+        <field name="name">Giá trị HHDV bán ra chịu thuế 10%</field>
+        <field name="parent_id" ref="vat_code_tax_out_local_base"/>
+        <field name="code">OUT_BASE_10</field>
+    </record>
+    
+    <!-- Tax balance -->
+    <record model="account.tax.code.template" id="vat_code_tax_in_local_balance">
+        <field name="name">Thuế GTGT HHDV mua vào</field>
+        <field name="parent_id" ref="vat_code_tax_in"/>
+        <field name="code">IN_BALANCE</field>
+    </record>
+    
+    <record model="account.tax.code.template" id="vat_code_tax_in_local_00_balance">
+        <field name="name">Thuế GTGT HHDV mua vào chịu thuế 0%</field>
+        <field name="parent_id" ref="vat_code_tax_in_local_balance"/>
+        <field name="code">IN_BALANCE_00</field>
+    </record>
+    
+    <record model="account.tax.code.template" id="vat_code_tax_in_local_05_balance">
+        <field name="name">Thuế GTGT HHDV mua vào chịu thuế 5%</field>
+        <field name="parent_id" ref="vat_code_tax_in_local_balance"/>
+        <field name="code">IN_BALANCE_05</field>
+    </record>
+    
+    <record model="account.tax.code.template" id="vat_code_tax_in_local_10_balance">
+        <field name="name">Thuế GTGT HHDV mua vào chịu thuế 10%</field>
+        <field name="parent_id" ref="vat_code_tax_in_local_balance"/>
+        <field name="code">IN_BALANCE_10</field>
+    </record>
+    
+    <record model="account.tax.code.template" id="vat_code_tax_out_local_balance">
+        <field name="name">Thuế GTGT HHDV bán ra</field>
+        <field name="parent_id" ref="vat_code_tax_out"/>
+        <field name="code">OUT_BALANCE</field>
+    </record>
+    
+    <record model="account.tax.code.template" id="vat_code_tax_out_local_00_balance">
+        <field name="name">Thuế GTGT HHDV bán ra chịu thuế 0%</field>
+        <field name="parent_id" ref="vat_code_tax_out_local_balance"/>
+        <field name="code">OUT_BALANCE_00</field>
+    </record>
+    
+    <record model="account.tax.code.template" id="vat_code_tax_out_local_05_balance">
+        <field name="name">Thuế GTGT HHDV bán ra chịu thuế 5%</field>
+        <field name="parent_id" ref="vat_code_tax_out_local_balance"/>
+        <field name="code">OUT_BALANCE_05</field>
+    </record>
+    
+    <record model="account.tax.code.template" id="vat_code_tax_out_local_10_balance">
+        <field name="name">Thuế GTGT HHDV bán ra chịu thuế 10%</field>
+        <field name="parent_id" ref="vat_code_tax_out_local_balance"/>
+        <field name="code">OUT_BALANCE_10</field>
+    </record>
+</data>
+</openerp>
diff --git a/addons/l10n_vn/l10n_vn_wizard.xml b/addons/l10n_vn/l10n_vn_wizard.xml
new file mode 100755
index 00000000000..368a3cbd8b3
--- /dev/null
+++ b/addons/l10n_vn/l10n_vn_wizard.xml
@@ -0,0 +1,10 @@
+<?xml version="1.0"?>
+<openerp>
+    <data noupdate="1">
+
+        <record id="account.action_wizard_multi_chart_todo" model="ir.actions.todo">
+            <field name="state">open</field>
+        </record>
+        
+    </data>
+</openerp>        
\ No newline at end of file
diff --git a/addons/l10n_vn/static/src/img/icon.png b/addons/l10n_vn/static/src/img/icon.png
new file mode 100755
index 00000000000..241a2d3fa74
--- /dev/null
+++ b/addons/l10n_vn/static/src/img/icon.png
diff --git a/addons/mail/mail_alias.py b/addons/mail/mail_alias.py
index 8730599ad72..870695e074e 100644
--- a/addons/mail/mail_alias.py
+++ b/addons/mail/mail_alias.py
@@ -139,7 +139,7 @@ class mail_alias(osv.Model):
         return new_name
 
     def migrate_to_alias(self, cr, child_model_name, child_table_name, child_model_auto_init_fct,
-        alias_id_column, alias_key, alias_prefix = '', alias_force_key = '', alias_defaults = {}, context=None):
+        alias_id_column, alias_key, alias_prefix='', alias_force_key='', alias_defaults={}, context=None):
         """ Installation hook to create aliases for all users and avoid constraint errors.
 
             :param child_model_name: model name of the child class (i.e. res.users)
@@ -154,8 +154,10 @@ class mail_alias(osv.Model):
             :param alias_defaults: dict, keys = mail.alias columns, values = child
                 model column name used for default values (i.e. {'job_id': 'id'})
         """
+        if context is None:
+            context = {}
 
-        # disable the unique alias_id not null constraint, to avoid spurious warning during 
+        # disable the unique alias_id not null constraint, to avoid spurious warning during
         # super.auto_init. We'll reinstall it afterwards.
         alias_id_column.required = False
 
@@ -165,14 +167,14 @@ class mail_alias(osv.Model):
         registry = RegistryManager.get(cr.dbname)
         mail_alias = registry.get('mail.alias')
         child_class_model = registry[child_model_name]
-        no_alias_ids = child_class_model.search(cr, SUPERUSER_ID, [('alias_id', '=', False)], context={'active_test':False})
+        no_alias_ids = child_class_model.search(cr, SUPERUSER_ID, [('alias_id', '=', False)], context={'active_test': False})
         # Use read() not browse(), to avoid prefetching uninitialized inherited fields
         for obj_data in child_class_model.read(cr, SUPERUSER_ID, no_alias_ids, [alias_key]):
-            alias_vals = {'alias_name': '%s%s' % (alias_prefix, obj_data[alias_key]) }
+            alias_vals = {'alias_name': '%s%s' % (alias_prefix, obj_data[alias_key])}
             if alias_force_key:
                 alias_vals['alias_force_thread_id'] = obj_data[alias_force_key]
-            alias_vals['alias_defaults'] = dict( (k, obj_data[v]) for k, v in alias_defaults.iteritems())
-            alias_id = mail_alias.create_unique_alias(cr, SUPERUSER_ID, alias_vals, model_name=child_model_name)
+            alias_vals['alias_defaults'] = dict((k, obj_data[v]) for k, v in alias_defaults.iteritems())
+            alias_id = mail_alias.create_unique_alias(cr, SUPERUSER_ID, alias_vals, model_name=context.get('alias_model_name', child_model_name))
             child_class_model.write(cr, SUPERUSER_ID, obj_data['id'], {'alias_id': alias_id})
             _logger.info('Mail alias created for %s %s (uid %s)', child_model_name, obj_data[alias_key], obj_data['id'])
 
diff --git a/addons/mail/mail_followers.py b/addons/mail/mail_followers.py
index 7b156883895..b85410a7a1c 100644
--- a/addons/mail/mail_followers.py
+++ b/addons/mail/mail_followers.py
@@ -90,7 +90,7 @@ class mail_notification(osv.Model):
                 continue
             partner = notification.partner_id
             # If partners_to_notify specified: restrict to them
-            if partners_to_notify and partner.id not in partners_to_notify:
+            if partners_to_notify is not None and partner.id not in partners_to_notify:
                 continue
             # Do not send to partners without email address defined
             if not partner.email:
diff --git a/addons/mail/mail_mail.py b/addons/mail/mail_mail.py
index 3c30a950230..95fbac478d6 100644
--- a/addons/mail/mail_mail.py
+++ b/addons/mail/mail_mail.py
@@ -202,8 +202,10 @@ class mail_mail(osv.Model):
             :param browse_record mail: mail.mail browse_record
             :param browse_record partner: specific recipient partner
         """
-        if force or (not mail.subject and mail.model and mail.res_id):
+        if (force or not mail.subject) and mail.record_name:
             return 'Re: %s' % (mail.record_name)
+        elif (force or not mail.subject) and mail.parent_id and mail.parent_id.subject:
+            return 'Re: %s' % (mail.parent_id.subject)
         return mail.subject
 
     def send_get_mail_body_footer(self, cr, uid, mail, partner=None, context=None):
diff --git a/addons/mail/mail_thread.py b/addons/mail/mail_thread.py
index f1ab4506f70..5edc2f436d5 100644
--- a/addons/mail/mail_thread.py
+++ b/addons/mail/mail_thread.py
@@ -1207,15 +1207,28 @@ class mail_thread(osv.AbstractModel):
         else:
             self.check_access_rights(cr, uid, 'write')
 
+        # subscribe partners
         self.write(cr, SUPERUSER_ID, ids, {'message_follower_ids': [(4, pid) for pid in partner_ids]}, context=context)
-        # if subtypes are not specified (and not set to a void list), fetch default ones
-        if subtype_ids is None:
-            subtype_obj = self.pool.get('mail.message.subtype')
-            subtype_ids = subtype_obj.search(cr, uid, [('default', '=', True), '|', ('res_model', '=', self._name), ('res_model', '=', False)], context=context)
-        # update the subscriptions
+
+        # subtype specified: update the subscriptions
         fol_obj = self.pool.get('mail.followers')
-        fol_ids = fol_obj.search(cr, SUPERUSER_ID, [('res_model', '=', self._name), ('res_id', 'in', ids), ('partner_id', 'in', partner_ids)], context=context)
-        fol_obj.write(cr, SUPERUSER_ID, fol_ids, {'subtype_ids': [(6, 0, subtype_ids)]}, context=context)
+        if subtype_ids is not None:
+            fol_ids = fol_obj.search(cr, SUPERUSER_ID, [('res_model', '=', self._name), ('res_id', 'in', ids), ('partner_id', 'in', partner_ids)], context=context)
+            fol_obj.write(cr, SUPERUSER_ID, fol_ids, {'subtype_ids': [(6, 0, subtype_ids)]}, context=context)
+        # no subtypes: default ones for new subscription, do not update existing subscriptions
+        else:
+            # search new subscriptions: subtype_ids is False
+            fol_ids = fol_obj.search(cr, SUPERUSER_ID, [
+                            ('res_model', '=', self._name),
+                            ('res_id', 'in', ids),
+                            ('partner_id', 'in', partner_ids),
+                            ('subtype_ids', '=', False)
+                        ], context=context)
+            if fol_ids:
+                subtype_obj = self.pool.get('mail.message.subtype')
+                subtype_ids = subtype_obj.search(cr, uid, [('default', '=', True), '|', ('res_model', '=', self._name), ('res_model', '=', False)], context=context)
+                fol_obj.write(cr, SUPERUSER_ID, fol_ids, {'subtype_ids': [(6, 0, subtype_ids)]}, context=context)
+
         return True
 
     def message_unsubscribe_users(self, cr, uid, ids, user_ids=None, context=None):
diff --git a/addons/mail/static/scripts/openerp_mailgate.py b/addons/mail/static/scripts/openerp_mailgate.py
index 99ebc8f770b..99ebc8f770b 100644..100755
--- a/addons/mail/static/scripts/openerp_mailgate.py
+++ b/addons/mail/static/scripts/openerp_mailgate.py
diff --git a/addons/mail/static/src/img/email_icon.png b/addons/mail/static/src/img/email_icon.png
index 78c131c0ff2..78c131c0ff2 100755..100644
--- a/addons/mail/static/src/img/email_icon.png
+++ b/addons/mail/static/src/img/email_icon.png
diff --git a/addons/mail/static/src/js/mail.js b/addons/mail/static/src/js/mail.js
index 7b9a9ee1893..b6f77f656fe 100644
--- a/addons/mail/static/src/js/mail.js
+++ b/addons/mail/static/src/js/mail.js
@@ -1710,7 +1710,7 @@ openerp.mail = function (session) {
         */
         do_reload_menu_emails: function () {
             var menu = session.webclient.menu;
-            if (!menu) {
+            if (!menu || !menu.current_menu) {
                 return $.when();
             }
             return menu.rpc("/web/menu/load_needaction", {'menu_ids': [menu.current_menu]}).done(function(r) {
diff --git a/addons/mail/tests/test_mail_features.py b/addons/mail/tests/test_mail_features.py
index 7eea66b3b90..e1bef837010 100644
--- a/addons/mail/tests/test_mail_features.py
+++ b/addons/mail/tests/test_mail_features.py
@@ -116,18 +116,66 @@ class test_mail(TestMailBase):
         # CASE1: test subscriptions with subtypes
         # ----------------------------------------
 
-        # Do: Subscribe Raoul three times (niak niak) through message_subscribe_users
+        # Do: subscribe Raoul, should have default subtypes
+        group_pigs.message_subscribe_users([user_raoul.id])
+        group_pigs.refresh()
+        # Test: 2 followers (Admin and Raoul)
+        follower_ids = [follower.id for follower in group_pigs.message_follower_ids]
+        self.assertEqual(set(follower_ids), set([user_raoul.partner_id.id, user_admin.partner_id.id]),
+                        'message_subscribe: Admin and Raoul should be the only 2 Pigs fans')
+        # Raoul follows default subtypes
+        fol_ids = self.mail_followers.search(cr, uid, [
+                        ('res_model', '=', 'mail.group'),
+                        ('res_id', '=', self.group_pigs_id),
+                        ('partner_id', '=', user_raoul.partner_id.id)
+                    ])
+        fol_obj = self.mail_followers.browse(cr, uid, fol_ids)[0]
+        fol_subtype_ids = set([subtype.id for subtype in fol_obj.subtype_ids])
+        self.assertEqual(set(fol_subtype_ids), set(default_group_subtypes),
+                        'message_subscribe: Raoul subscription subtypes are incorrect, should be all default ones')
+
+        # Do: subscribe Raoul with specified new subtypes
+        group_pigs.message_subscribe_users([user_raoul.id], subtype_ids=[mt_mg_nodef])
+        # Test: 2 followers (Admin and Raoul)
+        follower_ids = [follower.id for follower in group_pigs.message_follower_ids]
+        self.assertEqual(set(follower_ids), set([user_raoul.partner_id.id, user_admin.partner_id.id]),
+                        'message_subscribe: Admin and Raoul should be the only 2 Pigs fans')
+        # Test: 2 lines in mail.followers (no duplicate for Raoul)
+        fol_ids = self.mail_followers.search(cr, uid, [
+                        ('res_model', '=', 'mail.group'),
+                        ('res_id', '=', self.group_pigs_id),
+                    ])
+        self.assertEqual(len(fol_ids), 2,
+                        'message_subscribe: subscribing an already-existing follower should not create new entries in mail.followers')
+        # Test: Raoul follows only specified subtypes
+        fol_ids = self.mail_followers.search(cr, uid, [
+                        ('res_model', '=', 'mail.group'),
+                        ('res_id', '=', self.group_pigs_id),
+                        ('partner_id', '=', user_raoul.partner_id.id)
+                    ])
+        fol_obj = self.mail_followers.browse(cr, uid, fol_ids)[0]
+        fol_subtype_ids = set([subtype.id for subtype in fol_obj.subtype_ids])
+        self.assertEqual(set(fol_subtype_ids), set([mt_mg_nodef]),
+                        'message_subscribe: Raoul subscription subtypes are incorrect, should be only specified')
+
+        # Do: Subscribe Raoul without specified subtypes: should not erase existing subscription subtypes
         group_pigs.message_subscribe_users([user_raoul.id, user_raoul.id])
         group_pigs.message_subscribe_users([user_raoul.id])
         group_pigs.refresh()
         # Test: 2 followers (Admin and Raoul)
         follower_ids = [follower.id for follower in group_pigs.message_follower_ids]
-        self.assertEqual(set(follower_ids), set([user_raoul.partner_id.id, user_admin.partner_id.id]), 'Admin and Raoul should be the only 2 Pigs fans')
+        self.assertEqual(set(follower_ids), set([user_raoul.partner_id.id, user_admin.partner_id.id]),
+                        'message_subscribe: Admin and Raoul should be the only 2 Pigs fans')
         # Test: Raoul follows default subtypes
-        fol_ids = self.mail_followers.search(cr, uid, [('res_model', '=', 'mail.group'), ('res_id', '=', self.group_pigs_id), ('partner_id', '=', user_raoul.partner_id.id)])
+        fol_ids = self.mail_followers.search(cr, uid, [
+                        ('res_model', '=', 'mail.group'),
+                        ('res_id', '=', self.group_pigs_id),
+                        ('partner_id', '=', user_raoul.partner_id.id)
+                    ])
         fol_obj = self.mail_followers.browse(cr, uid, fol_ids)[0]
         fol_subtype_ids = set([subtype.id for subtype in fol_obj.subtype_ids])
-        self.assertEqual(set(fol_subtype_ids), set(default_group_subtypes), 'subscription subtypes are incorrect')
+        self.assertEqual(set(fol_subtype_ids), set([mt_mg_nodef]),
+                        'message_subscribe: Raoul subscription subtypes are incorrect, should be only specified')
 
         # Do: Unsubscribe Raoul twice through message_unsubscribe_users
         group_pigs.message_unsubscribe_users([user_raoul.id, user_raoul.id])
@@ -135,6 +183,13 @@ class test_mail(TestMailBase):
         # Test: 1 follower (Admin)
         follower_ids = [follower.id for follower in group_pigs.message_follower_ids]
         self.assertEqual(follower_ids, [user_admin.partner_id.id], 'Admin must be the only Pigs fan')
+        # Test: 1 lines in mail.followers (no duplicate for Raoul)
+        fol_ids = self.mail_followers.search(cr, uid, [
+                        ('res_model', '=', 'mail.group'),
+                        ('res_id', '=', self.group_pigs_id)
+                    ])
+        self.assertEqual(len(fol_ids), 1,
+                        'message_subscribe: group should have only 1 entry in mail.follower for 1 follower')
 
         # Do: subscribe Admin with subtype_ids
         group_pigs.message_subscribe_users([uid], [mt_mg_nodef, mt_all_nodef])
diff --git a/addons/pad/py_etherpad/__init__.py b/addons/pad/py_etherpad/__init__.py
index 6af310b48aa..0db607fe16f 100644
--- a/addons/pad/py_etherpad/__init__.py
+++ b/addons/pad/py_etherpad/__init__.py
@@ -1,4 +1,3 @@
-#!/usr/bin/env python
 """Module to talk to EtherpadLite API."""
 
 import json
diff --git a/addons/plugin_thunderbird/static/thunderbird_plugin/install.sh b/addons/plugin_thunderbird/static/thunderbird_plugin/install.sh
index e1103b30acf..5ca7a5a934a 100755
--- a/addons/plugin_thunderbird/static/thunderbird_plugin/install.sh
+++ b/addons/plugin_thunderbird/static/thunderbird_plugin/install.sh
@@ -1,3 +1,4 @@
+#!/bin/sh
 make clean
 make 
 cp ../openerp_plugin.xpi /home/openerp/
diff --git a/addons/point_of_sale/res_partner.py b/addons/point_of_sale/res_partner.py
index 81a0f6083be..d7969b0e21a 100644
--- a/addons/point_of_sale/res_partner.py
+++ b/addons/point_of_sale/res_partner.py
@@ -1,4 +1,3 @@
-#!/usr/bin/env python
 
 import math
 
diff --git a/addons/point_of_sale/res_users.py b/addons/point_of_sale/res_users.py
index 05e49a5545d..ed2c6fae598 100644
--- a/addons/point_of_sale/res_users.py
+++ b/addons/point_of_sale/res_users.py
@@ -1,4 +1,3 @@
-#!/usr/bin/env python
 
 import math
 
diff --git a/addons/point_of_sale/static/lib/mousewheel/jquery.mousewheel-3.0.6.js b/addons/point_of_sale/static/lib/mousewheel/jquery.mousewheel-3.0.6.js
index 38b60951b20..38b60951b20 100755..100644
--- a/addons/point_of_sale/static/lib/mousewheel/jquery.mousewheel-3.0.6.js
+++ b/addons/point_of_sale/static/lib/mousewheel/jquery.mousewheel-3.0.6.js
diff --git a/addons/point_of_sale/static/src/js/db.js b/addons/point_of_sale/static/src/js/db.js
index a79b111b5c5..e47ce66f648 100644
--- a/addons/point_of_sale/static/src/js/db.js
+++ b/addons/point_of_sale/static/src/js/db.js
@@ -204,8 +204,8 @@ function openerp_pos_db(instance, module){
                     this.packagings_by_product_id[pack.product_id[0]] = [];
                 }
                 this.packagings_by_product_id[pack.product_id[0]].push(pack);
-                if(pack.ean13){
-                    this.packagings_by_ean13[pack.ean13] = pack;
+                if(pack.ean){
+                    this.packagings_by_ean13[pack.ean] = pack;
                 }
             }
         },
diff --git a/addons/point_of_sale/wizard/pos_box.py b/addons/point_of_sale/wizard/pos_box.py
index 471153695f4..e1fa90844d7 100644
--- a/addons/point_of_sale/wizard/pos_box.py
+++ b/addons/point_of_sale/wizard/pos_box.py
@@ -1,4 +1,3 @@
-#!/usr/bin/env python
 
 from openerp.osv import osv, fields
 from openerp.tools.translate import _
diff --git a/addons/point_of_sale/wizard/pos_session_opening.py b/addons/point_of_sale/wizard/pos_session_opening.py
index 039dd90ae6b..39e7c564831 100644
--- a/addons/point_of_sale/wizard/pos_session_opening.py
+++ b/addons/point_of_sale/wizard/pos_session_opening.py
@@ -1,4 +1,3 @@
-#!/usr/bin/env python
 
 from openerp.osv import osv, fields
 from openerp.tools.translate import _
diff --git a/addons/portal/__init__.py b/addons/portal/__init__.py
index 0045a557a49..e7026986ea4 100644
--- a/addons/portal/__init__.py
+++ b/addons/portal/__init__.py
@@ -21,6 +21,7 @@
 
 import portal
 import mail_mail
+import mail_message
 import wizard
 import acquirer
 
diff --git a/addons/portal/mail_message.py b/addons/portal/mail_message.py
new file mode 100644
index 00000000000..d6a38f27378
--- /dev/null
+++ b/addons/portal/mail_message.py
@@ -0,0 +1,57 @@
+# -*- coding: utf-8 -*-
+##############################################################################
+#
+#    OpenERP, Open Source Management Solution
+#    Copyright (C) 2004-2011 OpenERP S.A (<http://www.openerp.com>).
+#
+#    This program is free software: you can redistribute it and/or modify
+#    it under the terms of the GNU Affero General Public License as
+#    published by the Free Software Foundation, either version 3 of the
+#    License, or (at your option) any later version.
+#
+#    This program is distributed in the hope that it will be useful,
+#    but WITHOUT ANY WARRANTY; without even the implied warranty of
+#    MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+#    GNU Affero General Public License for more details.
+#
+#    You should have received a copy of the GNU Affero General Public License
+#    along with this program.  If not, see <http://www.gnu.org/licenses/>.
+#
+##############################################################################
+
+from openerp.osv import osv, orm
+from openerp.tools.translate import _
+
+
+class mail_message(osv.Model):
+    """ Update of mail_message class, to restrict mail access. """
+    _inherit = 'mail.message'
+
+    def _search(self, cr, uid, args, offset=0, limit=None, order=None,
+        context=None, count=False, access_rights_uid=None):
+        """ Override that adds specific access rights of mail.message, to remove
+            all internal notes if uid is a non-employee
+        """
+        group_ids = self.pool.get('res.users').browse(cr, uid, uid, context=context).groups_id
+        group_user_id = self.pool.get("ir.model.data").get_object_reference(cr, uid, 'base', 'group_user')[1]
+        if group_user_id not in [group.id for group in group_ids]:
+            args = ['&', '|', ('type', '!=', 'comment'), ('subtype_id', '!=', False)] + list(args)
+
+        return super(mail_message, self)._search(cr, uid, args, offset=offset, limit=limit, order=order,
+            context=context, count=False, access_rights_uid=access_rights_uid)
+
+    def check_access_rule(self, cr, uid, ids, operation, context=None):
+        """ Add Access rules of mail.message for non-employee user:
+            - read:
+                - raise if the type is comment and subtype NULL (internal note)
+        """
+        group_ids = self.pool.get('res.users').browse(cr, uid, uid, context=context).groups_id
+        group_user_id = self.pool.get("ir.model.data").get_object_reference(cr, uid, 'base', 'group_user')[1]
+        if group_user_id not in [group.id for group in group_ids]:
+            cr.execute('SELECT DISTINCT id FROM "%s" WHERE type = %%s AND subtype_id IS NULL AND id = ANY (%%s)' % (self._table), ('comment', ids,))
+            if cr.fetchall():
+                raise orm.except_orm(_('Access Denied'),
+                        _('The requested operation cannot be completed due to security restrictions. Please contact your system administrator.\n\n(Document type: %s, Operation: %s)') % \
+                        (self._description, operation))
+
+        return super(mail_message, self).check_access_rule(cr, uid, ids=ids, operation=operation, context=context)
diff --git a/addons/portal/tests/test_portal.py b/addons/portal/tests/test_portal.py
index 07becf5cdd9..e96cbc263f6 100644
--- a/addons/portal/tests/test_portal.py
+++ b/addons/portal/tests/test_portal.py
@@ -40,7 +40,9 @@ class test_portal(TestMailBase):
         self.partner_chell_id = self.user_chell.partner_id.id
 
         # Create a PigsPortal group
-        self.group_port_id = self.mail_group.create(cr, uid, {'name': 'PigsPortal', 'public': 'groups', 'group_public_id': self.group_portal_id})
+        self.group_port_id = self.mail_group.create(cr, uid,
+                        {'name': 'PigsPortal', 'public': 'groups', 'group_public_id': self.group_portal_id},
+                        {'mail_create_nolog': True})
 
         # Set an email address for the user running the tests, used as Sender for outgoing mails
         self.res_users.write(cr, uid, uid, {'email': 'test@localhost'})
@@ -130,3 +132,28 @@ class test_portal(TestMailBase):
                             'invite: body of invitation email is incorrect')
             self.assertTrue(partner_carine.signup_url in sent_email.get('body'),
                             'invite: body of invitation email does not contain signup url')
+
+    def test_20_message_read(self):
+        cr, uid, group_port_id = self.cr, self.uid, self.group_port_id
+
+        # Data: custom subtypes
+        mt_group_public_id = self.mail_message_subtype.create(cr, uid, {'name': 'group_public', 'description': 'Group changed'})
+        self.ir_model_data.create(cr, uid, {'name': 'mt_group_public', 'model': 'mail.message.subtype', 'module': 'mail', 'res_id': mt_group_public_id})
+        # Data: post messages with various subtypes
+        msg1_id = self.mail_group.message_post(cr, uid, group_port_id, body='Body1', type='comment', subtype='mail.mt_comment')
+        msg2_id = self.mail_group.message_post(cr, uid, group_port_id, body='Body2', type='comment', subtype='mail.mt_group_public')
+        msg3_id = self.mail_group.message_post(cr, uid, group_port_id, body='Body3', type='comment', subtype='mail.mt_comment')
+        msg4_id = self.mail_group.message_post(cr, uid, group_port_id, body='Body4', type='comment')
+        msg5_id = self.mail_group.message_post(cr, uid, group_port_id, body='Body5', type='notification')
+
+        # Do: Chell search messages: should not see internal notes (comment without subtype)
+        msg_ids = self.mail_message.search(cr, self.user_chell_id, [('model', '=', 'mail.group'), ('res_id', '=', group_port_id)])
+        self.assertEqual(set(msg_ids), set([msg1_id, msg2_id, msg3_id, msg5_id]),
+                        'mail_message: portal user has access to messages he should not read')
+
+        # Do: Chell read messages she can read
+        self.mail_message.read(cr, self.user_chell_id, msg_ids, ['body', 'type', 'subtype_id'])
+
+        # Do: Chell read a message she should not be able to read
+        with self.assertRaises(except_orm):
+            self.mail_message.read(cr, self.user_chell_id, [msg4_id], ['body', 'type', 'subtype_id'])
diff --git a/addons/portal_event/portal_event_view.xml b/addons/portal_event/portal_event_view.xml
index 4eca34b39c2..4eca34b39c2 100755..100644
--- a/addons/portal_event/portal_event_view.xml
+++ b/addons/portal_event/portal_event_view.xml
diff --git a/addons/portal_hr_employees/hr_employee_view.xml b/addons/portal_hr_employees/hr_employee_view.xml
index a3182cd5b1c..ace0daaff87 100644
--- a/addons/portal_hr_employees/hr_employee_view.xml
+++ b/addons/portal_hr_employees/hr_employee_view.xml
@@ -35,11 +35,35 @@
         <record model="ir.ui.view" id="portal_hr_kanban_view_employees">
             <field name="name">HR - Employess Kanban</field>
             <field name="model">hr.employee</field>
-            <field name="inherit_id" ref="hr.hr_kanban_view_employees"/>
             <field name="arch" type="xml">
-                <xpath expr="//div[@class='oe_employee_details']" position="inside">
-                    <t t-if="record.public_info.raw_value"><field name="public_info"/></t>
-                </xpath>
+                <kanban>
+                    <field name="last_login"/>
+                    <templates>
+                        <t t-name="kanban-box">
+                            <div class="oe_employee_vignette">
+                                <div class="oe_employee_image">
+                                    <a type="open"><img t-att-src="kanban_image('hr.employee', 'image_medium', record.id.value)" class="oe_employee_picture"/></a>
+                                </div>
+                                <div class="oe_employee_details">
+                                    <h4>
+                                        <a type="open"><field name="name"/></a>
+                                    </h4>
+                                    <ul>
+                                        <li t-if="record.job_id.raw_value"><field name="job_id"/></li>
+                                        <li t-if="record.work_location.raw_value"><field name="work_location"/></li>
+                                        <li t-if="record.work_phone.raw_value">Tel: <field name="work_phone"/></li>
+                                        <li t-if="record.mobile_phone.raw_value">Mobile: <field name="mobile_phone"/></li>
+                                        <li t-if="record.work_email.raw_value"><a t-attf-href="mailto:#{record.work_email.value}"><field name="work_email"/></a></li>
+                                        <li t-if="record.public_info.raw_value"><field name="public_info"/></li>
+                                    </ul>
+                                </div>
+                            </div>
+                            <script>
+                                $('.oe_employee_picture').load(function() { if($(this).width() > $(this).height()) { $(this).addClass('oe_employee_picture_wide') } });
+                            </script>
+                        </t>
+                    </templates>
+                </kanban>
             </field>
         </record>
 
diff --git a/addons/product/report/product_label.xsl b/addons/product/report/product_label.xsl
index 641db73ea7d..5dbb2d64a28 100644
--- a/addons/product/report/product_label.xsl
+++ b/addons/product/report/product_label.xsl
@@ -67,7 +67,7 @@
                         <para style="nospace"><xsl:value-of select="code"/></para>
                     </td>
                     <td>
-                        <para style="nospace" t="1"><xsl:value-of select="price"/> <xsl:value-of select="currency"/></para>
+                        <para style="nospace" t="1"><xsl:value-of select="price"/><xsl:text>  </xsl:text><xsl:value-of select="currency"/></para>
                     </td>
                 </tr>
                 <tr>
diff --git a/addons/project/project.py b/addons/project/project.py
index 3d319259282..f6480813b70 100644
--- a/addons/project/project.py
+++ b/addons/project/project.py
@@ -198,8 +198,12 @@ class project(osv.osv):
         return res
         
     def _task_count(self, cr, uid, ids, field_name, arg, context=None):
+        if context is None:
+            context = {}
         res = dict.fromkeys(ids, 0)
-        task_ids = self.pool.get('project.task').search(cr, uid, [('project_id', 'in', ids)])
+        ctx = context.copy()
+        ctx['active_test'] = False
+        task_ids = self.pool.get('project.task').search(cr, uid, [('project_id', 'in', ids)], context=ctx)
         for task in self.pool.get('project.task').browse(cr, uid, task_ids, context):
             res[task.project_id.id] += 1
         return res
diff --git a/addons/project/project_view.xml b/addons/project/project_view.xml
index 298355d4c82..bb801654050 100644
--- a/addons/project/project_view.xml
+++ b/addons/project/project_view.xml
@@ -52,7 +52,8 @@
             <field name="view_mode">kanban,tree,form,calendar,gantt,graph</field>
             <field name="context">{
                 'search_default_project_id': [active_id], 
-                'default_project_id': active_id, 
+                'default_project_id': active_id,
+                'active_test': False,
             }</field>
             <field name="search_view_id" ref="view_task_search_form"/>
             <field name="help" type="html">
diff --git a/addons/purchase/purchase.py b/addons/purchase/purchase.py
index 477859745e4..849e558563a 100644
--- a/addons/purchase/purchase.py
+++ b/addons/purchase/purchase.py
@@ -640,7 +640,7 @@ class purchase_order(osv.osv):
             'product_uom': order_line.product_uom.id,
             'product_uos': order_line.product_uom.id,
             'date': self.date_to_datetime(cr, uid, order.date_order, context),
-            'date_expected': self.date_to_datetime(cr, uid, order.date_order, context),
+            'date_expected': self.date_to_datetime(cr, uid, order_line.date_planned, context),
             'location_id': order.partner_id.property_stock_supplier.id,
             'location_dest_id': order.location_id.id,
             'picking_id': picking_id,
diff --git a/addons/purchase_double_validation/test/purchase_double_validation_test.yml b/addons/purchase_double_validation/test/purchase_double_validation_test.yml
index fb18db6d990..fb18db6d990 100755..100644
--- a/addons/purchase_double_validation/test/purchase_double_validation_test.yml
+++ b/addons/purchase_double_validation/test/purchase_double_validation_test.yml
diff --git a/addons/purchase_requisition/test/purchase_requisition_demo.yml b/addons/purchase_requisition/test/purchase_requisition_demo.yml
index 5e441f26ea3..5e441f26ea3 100755..100644
--- a/addons/purchase_requisition/test/purchase_requisition_demo.yml
+++ b/addons/purchase_requisition/test/purchase_requisition_demo.yml
diff --git a/addons/report_webkit/__init__.py b/addons/report_webkit/__init__.py
index 2c23fd8ed90..e00289407d8 100644
--- a/addons/report_webkit/__init__.py
+++ b/addons/report_webkit/__init__.py
@@ -25,7 +25,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/report_webkit/__openerp__.py b/addons/report_webkit/__openerp__.py
index b962669eee9..f4035a951de 100644
--- a/addons/report_webkit/__openerp__.py
+++ b/addons/report_webkit/__openerp__.py
@@ -25,7 +25,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/report_webkit/company.py b/addons/report_webkit/company.py
index f9ae4191528..b29354938de 100644
--- a/addons/report_webkit/company.py
+++ b/addons/report_webkit/company.py
@@ -25,7 +25,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/report_webkit/convert.py b/addons/report_webkit/convert.py
index b4d42325bb6..e30209a77dc 100644
--- a/addons/report_webkit/convert.py
+++ b/addons/report_webkit/convert.py
@@ -25,7 +25,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/report_webkit/header.py b/addons/report_webkit/header.py
index 9713efc5382..7a290662498 100644
--- a/addons/report_webkit/header.py
+++ b/addons/report_webkit/header.py
@@ -25,7 +25,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/report_webkit/ir_report.py b/addons/report_webkit/ir_report.py
index 4b64a54c420..cea2b4e8329 100644
--- a/addons/report_webkit/ir_report.py
+++ b/addons/report_webkit/ir_report.py
@@ -25,7 +25,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/report_webkit/report_helper.py b/addons/report_webkit/report_helper.py
index af9408b834e..83286dc59bd 100644
--- a/addons/report_webkit/report_helper.py
+++ b/addons/report_webkit/report_helper.py
@@ -25,7 +25,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/report_webkit/webkit_report.py b/addons/report_webkit/webkit_report.py
index 3d8e41c42ff..82061daa758 100644
--- a/addons/report_webkit/webkit_report.py
+++ b/addons/report_webkit/webkit_report.py
@@ -26,7 +26,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/report_webkit/wizard/__init__.py b/addons/report_webkit/wizard/__init__.py
index e8ae8b79fc0..e95244cc7aa 100644
--- a/addons/report_webkit/wizard/__init__.py
+++ b/addons/report_webkit/wizard/__init__.py
@@ -25,7 +25,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/report_webkit/wizard/report_webkit_actions.py b/addons/report_webkit/wizard/report_webkit_actions.py
index 5f91d05d671..e22e7948d59 100644
--- a/addons/report_webkit/wizard/report_webkit_actions.py
+++ b/addons/report_webkit/wizard/report_webkit_actions.py
@@ -25,7 +25,7 @@
 #
 # You should have received a copy of the GNU General Public License
 # along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 #
 ##############################################################################
 
diff --git a/addons/resource/faces/observer.py b/addons/resource/faces/observer.py
index 894345230ea..28ae58eb2b6 100644
--- a/addons/resource/faces/observer.py
+++ b/addons/resource/faces/observer.py
@@ -22,7 +22,7 @@
 #   You should have received a copy of the GNU General Public License
 #   along with this program; if not, write to the
 #   Free Software Foundation, Inc.,
-#   59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+#   51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 ############################################################################
 
 #@-node:<< Copyright >>
diff --git a/addons/resource/faces/pcalendar.py b/addons/resource/faces/pcalendar.py
index c82c49d4816..24c974233d8 100644
--- a/addons/resource/faces/pcalendar.py
+++ b/addons/resource/faces/pcalendar.py
@@ -22,7 +22,7 @@
 #   You should have received a copy of the GNU General Public License
 #   along with this program; if not, write to the
 #   Free Software Foundation, Inc.,
-#   59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+#   51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 ############################################################################
 
 #@-node:<< Copyright >>
diff --git a/addons/resource/faces/plocale.py b/addons/resource/faces/plocale.py
index 61bfa91917b..908fd1252e9 100644
--- a/addons/resource/faces/plocale.py
+++ b/addons/resource/faces/plocale.py
@@ -17,7 +17,7 @@
 #   You should have received a copy of the GNU General Public License
 #   along with this program; if not, write to the
 #   Free Software Foundation, Inc.,
-#   59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+#   51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 ############################################################################
 
 import gettext
diff --git a/addons/resource/faces/resource.py b/addons/resource/faces/resource.py
index 3451806444e..faee8174994 100644
--- a/addons/resource/faces/resource.py
+++ b/addons/resource/faces/resource.py
@@ -22,7 +22,7 @@
 #   You should have received a copy of the GNU General Public License
 #   along with this program; if not, write to the
 #   Free Software Foundation, Inc.,
-#   59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+#   51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 ############################################################################
 
 #@-node:<< Copyright >>
diff --git a/addons/resource/faces/task.py b/addons/resource/faces/task.py
index 7516f41db2a..961f6213d1d 100644
--- a/addons/resource/faces/task.py
+++ b/addons/resource/faces/task.py
@@ -22,7 +22,7 @@
 #   You should have received a copy of the GNU General Public License
 #   along with this program; if not, write to the
 #   Free Software Foundation, Inc.,
-#   59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+#   51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 ############################################################################
 
 #@-node:<< Copyright >>
diff --git a/addons/resource/faces/timescale.py b/addons/resource/faces/timescale.py
index 3e7c3c1dc89..818c031b7d5 100644
--- a/addons/resource/faces/timescale.py
+++ b/addons/resource/faces/timescale.py
@@ -17,7 +17,7 @@
 #   You should have received a copy of the GNU General Public License
 #   along with this program; if not, write to the
 #   Free Software Foundation, Inc.,
-#   59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+#   51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 ############################################################################
 
 import faces.pcalendar as pcal
diff --git a/addons/resource/faces/utils.py b/addons/resource/faces/utils.py
index 54985767613..6568c314fb5 100644
--- a/addons/resource/faces/utils.py
+++ b/addons/resource/faces/utils.py
@@ -17,7 +17,7 @@
 #   You should have received a copy of the GNU General Public License
 #   along with this program; if not, write to the
 #   Free Software Foundation, Inc.,
-#   59 Temple Place - Suite 330, Boston, MA  02111-1307, USA.
+#   51 Franklin Street, Fifth Floor, Boston, MA  02110-1301  USA
 ############################################################################
 
 import observer
diff --git a/addons/resource/resource.py b/addons/resource/resource.py
index 944c90a3749..449fa422ab4 100644
--- a/addons/resource/resource.py
+++ b/addons/resource/resource.py
@@ -25,6 +25,7 @@ from dateutil import rrule
 import math
 from faces import *
 from openerp.osv import fields, osv
+from openerp.tools.float_utils import float_compare
 from openerp.tools.translate import _
 
 from itertools import groupby
@@ -108,11 +109,11 @@ class resource_calendar(osv.osv):
         result = []
         maxrecur = 100
         current_hour = dt_from.hour
-        while (todo>0) and maxrecur:
+        while float_compare(todo, 0, 4) and maxrecur:
             cr.execute("select hour_from,hour_to from resource_calendar_attendance where dayofweek='%s' and calendar_id=%s order by hour_from desc", (dt_from.weekday(),id))
             for (hour_from,hour_to) in cr.fetchall():
                 leave_flag  = False
-                if (hour_from<current_hour) and (todo>0):
+                if (hour_from<current_hour) and float_compare(todo, 0, 4):
                     m = min(hour_to, current_hour)
                     if (m-hour_from)>todo:
                         hour_from = m-todo
@@ -161,10 +162,10 @@ class resource_calendar(osv.osv):
             result = []
             maxrecur = 100
             current_hour = dt_from.hour
-            while (todo>0) and maxrecur:
+            while float_compare(todo, 0, 4) and maxrecur:
                 for (hour_from,hour_to) in [(item['hour_from'], item['hour_to']) for item in hours_by_cal[id] if item['dayofweek'] == str(dt_from.weekday())]:
                     leave_flag  = False
-                    if (hour_to>current_hour) and (todo>0):
+                    if (hour_to>current_hour) and float_compare(todo, 0, 4):
                         m = max(hour_from, current_hour)
                         if (hour_to-m)>todo:
                             hour_to = m+todo
diff --git a/addons/sale_crm/sale_crm.py b/addons/sale_crm/sale_crm.py
index d0899729050..3172999c545 100644
--- a/addons/sale_crm/sale_crm.py
+++ b/addons/sale_crm/sale_crm.py
@@ -31,6 +31,12 @@ class sale_order(osv.osv):
             domain="['|',('section_id','=',section_id),('section_id','=',False), ('object_id.model', '=', 'crm.lead')]")
     }
 
+    def _prepare_invoice(self, cr, uid, order, lines, context=None):
+        invoice_vals = super(sale_order, self)._prepare_invoice(cr, uid, order, lines, context=context)
+        if order.section_id and order.section_id.id:
+            invoice_vals['section_id'] = order.section_id.id
+        return invoice_vals
+
 
 class crm_case_section(osv.osv):
     _inherit = 'crm.case.section'
diff --git a/addons/stock/stock.py b/addons/stock/stock.py
index 0a1d3780ea4..db73bae3b6c 100644
--- a/addons/stock/stock.py
+++ b/addons/stock/stock.py
@@ -29,7 +29,7 @@ from openerp.osv import fields, osv
 from openerp.tools.translate import _
 from openerp import netsvc
 from openerp import tools
-from openerp.tools import float_compare
+from openerp.tools import float_compare, DEFAULT_SERVER_DATETIME_FORMAT
 import openerp.addons.decimal_precision as dp
 import logging
 _logger = logging.getLogger(__name__)
@@ -647,7 +647,7 @@ class stock_picking(osv.osv):
         ),
         'min_date': fields.function(get_min_max_date, fnct_inv=_set_minimum_date, multi="min_max_date",
                  store=True, type='datetime', string='Scheduled Time', select=1, help="Scheduled time for the shipment to be processed"),
-        'date': fields.datetime('Time', help="Creation time, usually the time of the order.", select=True, states={'done':[('readonly', True)], 'cancel':[('readonly',True)]}),
+        'date': fields.datetime('Creation Date', help="Creation date, usually the time of the order.", select=True, states={'done':[('readonly', True)], 'cancel':[('readonly',True)]}),
         'date_done': fields.datetime('Date of Transfer', help="Date of Completion", states={'done':[('readonly', True)], 'cancel':[('readonly',True)]}),
         'max_date': fields.function(get_min_max_date, fnct_inv=_set_maximum_date, multi="min_max_date",
                  store=True, type='datetime', string='Max. Expected Date', select=2),
@@ -2323,7 +2323,6 @@ class stock_move(osv.osv):
                          'line_id': move_lines,
                          'ref': move.picking_id and move.picking_id.name})
 
-
     def action_done(self, cr, uid, ids, context=None):
         """ Makes the move done and if all moves are done, it will finish the picking.
         @return:
@@ -2369,7 +2368,7 @@ class stock_move(osv.osv):
         if todo:
             self.action_confirm(cr, uid, todo, context=context)
 
-        self.write(cr, uid, move_ids, {'state': 'done', 'date': time.strftime('%Y-%m-%d %H:%M:%S')}, context=context)
+        self.write(cr, uid, move_ids, {'state': 'done', 'date': time.strftime(DEFAULT_SERVER_DATETIME_FORMAT)}, context=context)
         for id in move_ids:
              wf_service.trg_trigger(uid, 'stock.move', id, cr)
 
diff --git a/addons/stock/stock_view.xml b/addons/stock/stock_view.xml
index 6097885175b..b1a1fa048be 100644
--- a/addons/stock/stock_view.xml
+++ b/addons/stock/stock_view.xml
@@ -1262,8 +1262,8 @@
                             <field name="location_dest_id" groups="stock.group_locations"/>
                             <field name="partner_id" context="{'contact_display':'partner'}"
                                 groups="stock.group_locations"/>
-                            <field name="date_expected" on_change="onchange_date(date,date_expected)"/>
-                            <field name="date" groups="base.group_no_one"/>
+                            <field name="date_expected" on_change="onchange_date(date,date_expected)" attrs="{'invisible': [('state', '=', 'done')]}"/>
+                            <field name="date" attrs="{'invisible': [('state', '!=', 'done')]}"/>
                         </group>
                         <group string="Traceability"
                             groups="stock.group_tracking_lot">