[IMP] l10n_*: adapt for new account.group.template model

15 files changed, 4551 insertions, 4531 deletions

diff --git a/addons/l10n_ar/__manifest__.py b/addons/l10n_ar/__manifest__.py
index 47b2ff78449..b60efe3c020 100644
--- a/addons/l10n_ar/__manifest__.py
+++ b/addons/l10n_ar/__manifest__.py
@@ -75,8 +75,8 @@ Master Data:
         'security/ir.model.access.csv',
         'data/l10n_latam_identification_type_data.xml',
         'data/l10n_ar_afip_responsibility_type_data.xml',
-        'data/account_group_data.xml',
         'data/account_chart_template_data.xml',
+        'data/account_group_data.xml',
         'data/account.account.template.csv',
         'data/account_chart_template_data2.xml',
         'data/account_tax_group.xml',
diff --git a/addons/l10n_ar/data/account.account.template.csv b/addons/l10n_ar/data/account.account.template.csv
index d2f4d546b00..085f8a41eb7 100644
--- a/addons/l10n_ar/data/account.account.template.csv
+++ b/addons/l10n_ar/data/account.account.template.csv
@@ -1,165 +1,165 @@
-id,chart_template_id/id,code,user_type_id/id,name,reconcile,group_id/id
-l10n_ar.base_cheques_de_terceros,l10n_ar.l10nar_base_chart_template,1.1.1.02.010,account.data_account_type_liquidity,Cheques de Terceros ,False,l10n_ar.account_group_bancos
-l10n_ar.base_cheques_de_terceros_rechazados,l10n_ar.l10nar_base_chart_template,1.1.1.02.020,account.data_account_type_current_assets,Cheques de Terceros Rechazados,False,l10n_ar.account_group_bancos
-l10n_ar.base_fondo_comun_de_inversion,l10n_ar.l10nar_base_chart_template,1.1.2.01.010,account.data_account_type_current_assets,Fondo común de inversión,False,l10n_ar.account_group_inversiones
-l10n_ar.base_plazo_fijo,l10n_ar.l10nar_base_chart_template,1.1.2.01.020,account.data_account_type_current_assets,Plazo fijo,False,l10n_ar.account_group_inversiones
-l10n_ar.base_deudores_por_ventas,l10n_ar.l10nar_base_chart_template,1.1.3.01.010,account.data_account_type_receivable,Deudores por ventas,True,l10n_ar.account_group_creditos_por_ventas
-l10n_ar.base_deudores_por_ventas_pos,l10n_ar.l10nar_base_chart_template,1.1.3.01.020,account.data_account_type_receivable,Deudores por ventas (PoS),True,l10n_ar.account_group_creditos_por_ventas
-l10n_ar.base_ret_percepcion_tasa_municipal,l10n_ar.l10nar_base_chart_template,1.1.4.01.010,account.data_account_type_current_assets,Ret/Percepción Tasa Municipal,False,l10n_ar.account_group_creditos_fiscales_municipales
-l10n_ar.base_saldo_a_favor_tasa_municipal,l10n_ar.l10nar_base_chart_template,1.1.4.01.020,account.data_account_type_current_assets,Saldo a favor Tasa Municipal,False,l10n_ar.account_group_creditos_fiscales_municipales
-l10n_ar.base_saldo_favor_iibb_sf,l10n_ar.l10nar_base_chart_template,1.1.4.02.010,account.data_account_type_current_assets,Saldo a favor IIBB p. Santa Fé,False,l10n_ar.account_group_creditos_fiscales_iibb
-l10n_ar.base_retencion_iibb_sf_sufrida,l10n_ar.l10nar_base_chart_template,1.1.4.02.020,account.data_account_type_current_assets,Retención IIBB p. Santa Fé sufrida,False,l10n_ar.account_group_creditos_fiscales_iibb
-l10n_ar.base_percepcion_iibb_sf_sufrida,l10n_ar.l10nar_base_chart_template,1.1.4.02.030,account.data_account_type_current_assets,Percepción IIBB p. Santa Fé sufrida,False,l10n_ar.account_group_creditos_fiscales_iibb
-l10n_ar.base_saldo_favor_iibb_co,l10n_ar.l10nar_base_chart_template,1.1.4.02.040,account.data_account_type_current_assets,Saldo a favor IIBB p. Córdoba,False,l10n_ar.account_group_creditos_fiscales_iibb
-l10n_ar.base_retencion_iibb_co_sufrida,l10n_ar.l10nar_base_chart_template,1.1.4.02.050,account.data_account_type_current_assets,Retención IIBB p. Córdoba sufrida,False,l10n_ar.account_group_creditos_fiscales_iibb
-l10n_ar.base_percepcion_iibb_co_sufrida,l10n_ar.l10nar_base_chart_template,1.1.4.02.060,account.data_account_type_current_assets,Percepción IIBB p. Córdoba sufrida,False,l10n_ar.account_group_creditos_fiscales_iibb
-l10n_ar.base_saldo_favor_iibb_ba,l10n_ar.l10nar_base_chart_template,1.1.4.02.070,account.data_account_type_current_assets,Saldo a favor IIBB p. Buenos Aires,False,l10n_ar.account_group_creditos_fiscales_iibb
-l10n_ar.base_retencion_iibb_ba_sufrida,l10n_ar.l10nar_base_chart_template,1.1.4.02.080,account.data_account_type_current_assets,Retención IIBB p. Buenos Aires sufrida,False,l10n_ar.account_group_creditos_fiscales_iibb
-l10n_ar.base_percepcion_iibb_ba_sufrida,l10n_ar.l10nar_base_chart_template,1.1.4.02.090,account.data_account_type_current_assets,Percepción IIBB p. Buenos Aires sufrida,False,l10n_ar.account_group_creditos_fiscales_iibb
-l10n_ar.base_saldo_favor_iibb_caba,l10n_ar.l10nar_base_chart_template,1.1.4.02.100,account.data_account_type_current_assets,Saldo a favor IIBB p. CABA,False,l10n_ar.account_group_creditos_fiscales_iibb
-l10n_ar.base_retencion_iibb_caba_sufrida,l10n_ar.l10nar_base_chart_template,1.1.4.02.110,account.data_account_type_current_assets,Retención IIBB CABA sufrida,False,l10n_ar.account_group_creditos_fiscales_iibb
-l10n_ar.base_percepcion_iibb_caba_sufrida,l10n_ar.l10nar_base_chart_template,1.1.4.02.120,account.data_account_type_current_assets,Percepción IIBB CABA sufrida,False,l10n_ar.account_group_creditos_fiscales_iibb
-l10n_ar.base_sircreb,l10n_ar.l10nar_base_chart_template,1.1.4.02.130,account.data_account_type_current_assets,SIRCREB,False,l10n_ar.account_group_creditos_fiscales_iibb
-l10n_ar.base_saldo_a_favor_suss,l10n_ar.l10nar_base_chart_template,1.1.4.03.010,account.data_account_type_current_assets,Saldo a favor SUSS,False,l10n_ar.account_group_creditos_fiscales_suss
-l10n_ar.base_retencion_suss_sufrida,l10n_ar.l10nar_base_chart_template,1.1.4.03.020,account.data_account_type_current_assets,Retención SUSS Sufrida,False,l10n_ar.account_group_creditos_fiscales_suss
-l10n_ar.ri_iva_credito_fiscal,l10n_ar.l10nar_ri_chart_template,1.1.4.04.010,account.data_account_type_current_assets,IVA crédito fiscal,False,l10n_ar.account_group_creditos_fiscales_iva
-l10n_ar.ri_percepcion_iva_sufrida,l10n_ar.l10nar_ri_chart_template,1.1.4.04.020,account.data_account_type_current_assets,Percepción IVA Sufrida,False,l10n_ar.account_group_creditos_fiscales_iva
-l10n_ar.ri_retencion_iva_sufrida,l10n_ar.l10nar_ri_chart_template,1.1.4.04.030,account.data_account_type_current_assets,Retención IVA Sufrida,False,l10n_ar.account_group_creditos_fiscales_iva
-l10n_ar.ri_iva_saldo_tecnico_favor,l10n_ar.l10nar_ri_chart_template,1.1.4.04.040,account.data_account_type_current_assets,IVA Saldo técnico,False,l10n_ar.account_group_creditos_fiscales_iva
-l10n_ar.ri_iva_saldo_libre_disponibilidad,l10n_ar.l10nar_ri_chart_template,1.1.4.04.050,account.data_account_type_current_assets,IVA Saldo Libre Disponibilidad,False,l10n_ar.account_group_creditos_fiscales_iva
-l10n_ar.base_anticipo_ganancias,l10n_ar.l10nar_ex_chart_template,1.1.4.05.010,account.data_account_type_current_assets,Anticipo ganancias,False,l10n_ar.account_group_creditos_fiscales_ganancias
-l10n_ar.base_percepcion_ganancias_sufrida,l10n_ar.l10nar_ex_chart_template,1.1.4.05.020,account.data_account_type_current_assets,Percepciones de Ganancias Sufridas,False,l10n_ar.account_group_creditos_fiscales_ganancias
-l10n_ar.base_retencion_ganancias_sufrida,l10n_ar.l10nar_ex_chart_template,1.1.4.05.030,account.data_account_type_current_assets,Retenciones de Ganancias Sufridas,False,l10n_ar.account_group_creditos_fiscales_ganancias
-l10n_ar.base_saldo_favor_ganancias,l10n_ar.l10nar_ex_chart_template,1.1.4.05.040,account.data_account_type_current_assets,Saldo a favor Ganancias,False,l10n_ar.account_group_creditos_fiscales_ganancias
-l10n_ar.base_imp_debitos_computables,l10n_ar.l10nar_base_chart_template,1.1.4.05.050,account.data_account_type_current_assets,Impuesto a los Débitos Computables,False,l10n_ar.account_group_creditos_fiscales_ganancias
-l10n_ar.base_otros_creditos,l10n_ar.l10nar_base_chart_template,1.1.5.01.010,account.data_account_type_receivable,Deudores Varios,True,l10n_ar.account_group_otros_creditos
-l10n_ar.base_materia_prima,l10n_ar.l10nar_base_chart_template,1.1.6.01.010,account.data_account_type_current_assets,Materia Prima,False,l10n_ar.account_group_bienes_de_cambio
-l10n_ar.base_productos_en_proceso,l10n_ar.l10nar_base_chart_template,1.1.6.01.020,account.data_account_type_current_assets,Productos en proceso,False,l10n_ar.account_group_bienes_de_cambio
-l10n_ar.base_productos_terminados,l10n_ar.l10nar_base_chart_template,1.1.6.01.030,account.data_account_type_current_assets,Productos terminados,False,l10n_ar.account_group_bienes_de_cambio
-l10n_ar.base_mercaderia_reventa,l10n_ar.l10nar_base_chart_template,1.1.6.01.040,account.data_account_type_current_assets,Mercaderia de reventa,False,l10n_ar.account_group_bienes_de_cambio
-l10n_ar.base_anticipo_proveedores,l10n_ar.l10nar_base_chart_template,1.1.6.01.050,account.data_account_type_current_assets,Anticipo a Proveedores,False,l10n_ar.account_group_bienes_de_cambio
-l10n_ar.base_instalaciones,l10n_ar.l10nar_base_chart_template,1.2.1.01.010,account.data_account_type_fixed_assets,Instalaciones,False,l10n_ar.account_group_instalaciones
-l10n_ar.base_amortizacion_acumulada_instalaciones,l10n_ar.l10nar_base_chart_template,1.2.1.01.020,account.data_account_type_depreciation,Amortización acumulada instalaciones,False,l10n_ar.account_group_instalaciones
-l10n_ar.base_maq_y_equipos,l10n_ar.l10nar_base_chart_template,1.2.1.02.010,account.data_account_type_fixed_assets,Maquinarias y equipos,False,l10n_ar.account_group_maquinarias_y_equipos
-l10n_ar.base_amortizacion_acumulada_maq_y_equipos,l10n_ar.l10nar_base_chart_template,1.2.1.02.020,account.data_account_type_depreciation,Amortización acumulada maquinarias y equipos,False,l10n_ar.account_group_maquinarias_y_equipos
-l10n_ar.base_muebles_y_utiles,l10n_ar.l10nar_base_chart_template,1.2.1.03.010,account.data_account_type_fixed_assets,Muebles y útiles,False,l10n_ar.account_group_muebles_y_útiles
-l10n_ar.base_amortizacion_acumulada_muebles_utiles,l10n_ar.l10nar_base_chart_template,1.2.1.03.020,account.data_account_type_depreciation,Amortización acumulada muebles y útiles,False,l10n_ar.account_group_muebles_y_útiles
-l10n_ar.base_rodados,l10n_ar.l10nar_base_chart_template,1.2.1.04.010,account.data_account_type_fixed_assets,Rodados,False,l10n_ar.account_group_rodados
-l10n_ar.base_amortizacion_acumulada_rodados,l10n_ar.l10nar_base_chart_template,1.2.1.04.020,account.data_account_type_depreciation,Amortización acumulada rodados,False,l10n_ar.account_group_rodados
-l10n_ar.base_derechos_de_marca,l10n_ar.l10nar_base_chart_template,1.2.2.01.010,account.data_account_type_fixed_assets,Derechos de marca,False,l10n_ar.account_group_derechos_de_marcas
-l10n_ar.base_amortizacion_acumulada_derechos_de_marca,l10n_ar.l10nar_base_chart_template,1.2.2.01.020,account.data_account_type_depreciation,Amortización acumulada Derechos de marca,False,l10n_ar.account_group_derechos_de_marcas
-l10n_ar.base_proveedores,l10n_ar.l10nar_base_chart_template,2.1.1.01.010,account.data_account_type_payable,Proveedores,True,l10n_ar.account_group_deudas_comerciales
-l10n_ar.base_cheques_diferidos,l10n_ar.l10nar_base_chart_template,2.1.1.01.020,account.data_account_type_current_liabilities,Cheques diferidos a pagar,True,l10n_ar.account_group_deudas_comerciales
-l10n_ar.base_cheques_rechazados,l10n_ar.l10nar_base_chart_template,2.1.1.01.030,account.data_account_type_current_liabilities,Cheques Rechazados,False,l10n_ar.account_group_deudas_comerciales
-l10n_ar.base_anticipos_de_clientes,l10n_ar.l10nar_base_chart_template,2.1.1.01.040,account.data_account_type_current_liabilities,Anticipos de clientes,False,l10n_ar.account_group_deudas_comerciales
-l10n_ar.base_alquileres_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.1.01.050,account.data_account_type_payable,Alquileres a pagar,True,l10n_ar.account_group_deudas_comerciales
-l10n_ar.base_intereses_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.2.01.010,account.data_account_type_current_liabilities,Intereses a pagar,False,l10n_ar.account_group_deudas_financieras
-l10n_ar.base_giro_en_descubierto,l10n_ar.l10nar_base_chart_template,2.1.2.01.020,account.data_account_type_current_liabilities,Giro en descubierto Banco xxxxx,False,l10n_ar.account_group_deudas_financieras
-l10n_ar.base_otras_deudas_documentadas,l10n_ar.l10nar_base_chart_template,2.1.2.01.030,account.data_account_type_current_liabilities,Otras deudas documentadas,False,l10n_ar.account_group_deudas_financieras
-l10n_ar.base_prestamo_banco_x,l10n_ar.l10nar_base_chart_template,2.1.2.01.040,account.data_account_type_non_current_liabilities,Prestamo Banco xxxxx,False,l10n_ar.account_group_deudas_financieras
-l10n_ar.base_acreedores_varios,l10n_ar.l10nar_base_chart_template,2.1.2.01.050,account.data_account_type_payable,Acreedores varios,True,l10n_ar.account_group_deudas_financieras
-l10n_ar.base_tasa_municipal_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.3.01.010,account.data_account_type_payable,Tasa Municipal a pagar,True,l10n_ar.account_group_deudas_tasas_municipales
-l10n_ar.base_plan_tasa_municipal_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.3.01.020,account.data_account_type_payable,Plan Tasa Municipal a pagar,True,l10n_ar.account_group_deudas_tasas_municipales
-l10n_ar.base_iibb_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.3.02.010,account.data_account_type_payable,IIBB a pagar,True,l10n_ar.account_group_deudas_iibb
-l10n_ar.ri_retencion_sicore_a_pagar,l10n_ar.l10nar_ex_chart_template,2.1.3.02.020,account.data_account_type_payable,SICORE a pagar,True,l10n_ar.account_group_deudas_iibb
-l10n_ar.ri_retencion_iibb_aplicada,l10n_ar.l10nar_ex_chart_template,2.1.3.02.030,account.data_account_type_current_liabilities,Retención IIBB aplicada,False,l10n_ar.account_group_deudas_iibb
-l10n_ar.ri_percepcion_iibb_aplicada,l10n_ar.l10nar_ex_chart_template,2.1.3.02.040,account.data_account_type_current_liabilities,Percepción IIBB aplicada,False,l10n_ar.account_group_deudas_iibb
-l10n_ar.ri_retencion_iibb_a_pagar,l10n_ar.l10nar_ex_chart_template,2.1.3.02.050,account.data_account_type_payable,Retención/Percepción IIBB a pagar,True,l10n_ar.account_group_deudas_iibb
-l10n_ar.base_plan_de_iibb_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.3.02.060,account.data_account_type_payable,Plan de IIBB a pagar,True,l10n_ar.account_group_deudas_iibb
-l10n_ar.ri_iva_debito_fiscal,l10n_ar.l10nar_ri_chart_template,2.1.3.03.010,account.data_account_type_current_liabilities,IVA débito fiscal,False,l10n_ar.account_group_deudas_iva
-l10n_ar.ri_iva_saldo_a_pagar,l10n_ar.l10nar_ri_chart_template,2.1.3.03.020,account.data_account_type_payable,IVA saldo a pagar,True,l10n_ar.account_group_deudas_iva
-l10n_ar.ri_retencion_iva_aplicada,l10n_ar.l10nar_ex_chart_template,2.1.3.03.030,account.data_account_type_current_liabilities,Retención IVA aplicada,False,l10n_ar.account_group_deudas_iva
-l10n_ar.ri_percepcion_iva_aplicada,l10n_ar.l10nar_ex_chart_template,2.1.3.03.040,account.data_account_type_current_liabilities,Percepción IVA aplicada,False,l10n_ar.account_group_deudas_iva
-l10n_ar.base_plan_iva_a_pagar,l10n_ar.l10nar_ri_chart_template,2.1.3.03.050,account.data_account_type_current_liabilities,Plan IVA a pagar,False,l10n_ar.account_group_deudas_iva
-l10n_ar.base_impuesto_ganancias_a_pagar,l10n_ar.l10nar_ex_chart_template,2.1.3.04.010,account.data_account_type_payable,Impuesto a las ganancias a pagar,True,l10n_ar.account_group_deudas_imp_ganancias
-l10n_ar.ri_retencion_ganancias_aplicada,l10n_ar.l10nar_ex_chart_template,2.1.3.04.020,account.data_account_type_current_liabilities,Retención ganancias aplicada,False,l10n_ar.account_group_deudas_imp_ganancias
-l10n_ar.ri_percepcion_ganancias_aplicada,l10n_ar.l10nar_ex_chart_template,2.1.3.04.030,account.data_account_type_current_liabilities,Percepción ganancias aplicada,False,l10n_ar.account_group_deudas_imp_ganancias
-l10n_ar.base_provision_imp_a_las_ganancias,l10n_ar.l10nar_ex_chart_template,2.1.3.04.040,account.data_account_type_current_liabilities,Provisión Imp a las Ganancias,True,l10n_ar.account_group_deudas_imp_ganancias
-l10n_ar.base_anticipos_imp_a_las_ganancias_a_pagar,l10n_ar.l10nar_ex_chart_template,2.1.3.04.050,account.data_account_type_current_liabilities,Anticipos Imp a las Ganancias a Pagar,True,l10n_ar.account_group_deudas_imp_ganancias
-l10n_ar.base_planes_a_pagar_afip,l10n_ar.l10nar_ex_chart_template,2.1.3.04.060,account.data_account_type_non_current_liabilities,Plan Ganancias a pagar,False,l10n_ar.account_group_deudas_imp_ganancias
-l10n_ar.base_sueldos_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.4.01.010,account.data_account_type_payable,Sueldos a pagar,True,l10n_ar.account_group_remueraciones_y_cargas_sociales
-l10n_ar.base_suss_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.4.01.020,account.data_account_type_payable,Leyes Sociales a pagar,True,l10n_ar.account_group_remueraciones_y_cargas_sociales
-l10n_ar.base_seguro_de_vida_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.4.01.030,account.data_account_type_payable,Seguro de Vida a Pagar,True,l10n_ar.account_group_remueraciones_y_cargas_sociales
-l10n_ar.base_art_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.4.01.040,account.data_account_type_payable,ART a Pagar,True,l10n_ar.account_group_remueraciones_y_cargas_sociales
-l10n_ar.base_aportes_sindicales_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.4.01.050,account.data_account_type_payable,Sindicato a pagar,True,l10n_ar.account_group_remueraciones_y_cargas_sociales
-l10n_ar.base_embargos_a_depositar,l10n_ar.l10nar_base_chart_template,2.1.4.01.060,account.data_account_type_payable,Embargos a depositar,True,l10n_ar.account_group_remueraciones_y_cargas_sociales
-l10n_ar.base_cta_particular_socio_x,l10n_ar.l10nar_base_chart_template,2.1.5.01.010,account.data_account_type_non_current_liabilities,Cta particular socio x,False,l10n_ar.account_group_cuentas_particulares
-l10n_ar.base_proveedores_largo_plazo,l10n_ar.l10nar_base_chart_template,2.2.1.01.010,account.data_account_type_non_current_liabilities,Deudas Proveedores a largo plazo,False,l10n_ar.account_group_deudas_comerciales_a_largo_plazo
-l10n_ar.base_prevision_sac_a_pagar,l10n_ar.l10nar_base_chart_template,2.2.2.01.010,account.data_account_type_current_liabilities,Previsión SAC a Pagar,False,l10n_ar.account_group_previsiones
-l10n_ar.base_prevision_para_despidos,l10n_ar.l10nar_base_chart_template,2.2.2.01.020,account.data_account_type_current_liabilities,Previsión para Despidos,False,l10n_ar.account_group_previsiones
-l10n_ar.base_prevision_gastos,l10n_ar.l10nar_base_chart_template,2.2.2.01.030,account.data_account_type_current_liabilities,Prevision gastos,False,l10n_ar.account_group_previsiones
-l10n_ar.base_capital,l10n_ar.l10nar_base_chart_template,3.1.1.01.010,account.data_account_type_equity,Capital suscripto,False,l10n_ar.account_group_capital_social
-l10n_ar.base_ajustes_de_capital,l10n_ar.l10nar_base_chart_template,3.1.1.01.020,account.data_account_type_equity,Ajustes de capital,False,l10n_ar.account_group_capital_social
-l10n_ar.base_aportes_no_capitalizados,l10n_ar.l10nar_base_chart_template,3.1.1.01.030,account.data_account_type_equity,Aportes no capitalizados,False,l10n_ar.account_group_capital_social
-l10n_ar.base_reserva_legal,l10n_ar.l10nar_base_chart_template,3.2.1.01.010,account.data_account_type_equity,Reserva legal,False,l10n_ar.account_group_reservas
-l10n_ar.base_reserva_estatuitaria,l10n_ar.l10nar_base_chart_template,3.2.1.01.020,account.data_account_type_equity,Reserva estatuitaria,False,l10n_ar.account_group_reservas
-l10n_ar.base_futuras_inversiones,l10n_ar.l10nar_base_chart_template,3.2.1.01.030,account.data_account_type_equity,Reservas futuras inversiones,False,l10n_ar.account_group_reservas
-l10n_ar.base_reservas_facultativas,l10n_ar.l10nar_base_chart_template,3.2.1.01.040,account.data_account_type_equity,Reservas facultativas,False,l10n_ar.account_group_reservas
-l10n_ar.base_resultado_del_ejercicio,l10n_ar.l10nar_base_chart_template,3.3.1.01.010,account.data_unaffected_earnings,Resultado del ejercicio,False,l10n_ar.account_group_resultados
-l10n_ar.base_resultado_acumulados,l10n_ar.l10nar_base_chart_template,3.3.1.01.020,account.data_account_type_equity,Resultados de ejercicios anteriores,False,l10n_ar.account_group_resultados
-l10n_ar.base_ajuste_resultados,l10n_ar.l10nar_base_chart_template,3.3.1.01.030,account.data_account_type_equity,Ajuste resultados ejercicios anteriores,False,l10n_ar.account_group_resultados
-l10n_ar.base_venta_de_mercaderia,l10n_ar.l10nar_base_chart_template,4.1.1.01.010,account.data_account_type_revenue,Venta de mercadería,False,l10n_ar.account_group_ingresos_por_ventas
-l10n_ar.base_venta_de_servicios,l10n_ar.l10nar_base_chart_template,4.1.1.01.020,account.data_account_type_revenue,Venta de servicios,False,l10n_ar.account_group_ingresos_por_ventas
-l10n_ar.base_resultado_intereses_ganados,l10n_ar.l10nar_base_chart_template,4.2.1.01.010,account.data_account_type_other_income,Intereses ganados,False,l10n_ar.account_group_ingresos_por_resultados_financieros
-l10n_ar.base_diferencias_de_cambio,l10n_ar.l10nar_base_chart_template,4.2.1.01.020,account.data_account_type_other_income,Diferencias de cambio,False,l10n_ar.account_group_ingresos_por_resultados_financieros
-l10n_ar.base_ajuste_por_redondeo,l10n_ar.l10nar_base_chart_template,4.2.1.01.030,account.data_account_type_other_income,Ajuste por redondeo,False,l10n_ar.account_group_ingresos_por_resultados_financieros
-l10n_ar.base_resultado_venta_bienes_de_uso,l10n_ar.l10nar_base_chart_template,4.3.1.01.010,account.data_account_type_other_income,Resultado venta bienes de uso,False,l10n_ar.account_group_ingresos_extraordinarios
-l10n_ar.base_recupero_de_gastos,l10n_ar.l10nar_base_chart_template,4.3.1.01.020,account.data_account_type_other_income,Recupero de gastos,False,l10n_ar.account_group_ingresos_extraordinarios
-l10n_ar.base_aportes_no_reembolsables,l10n_ar.l10nar_base_chart_template,4.3.1.01.030,account.data_account_type_other_income,Aportes no reeombolsables (subsidios),False,l10n_ar.account_group_ingresos_extraordinarios
-l10n_ar.base_cmv,l10n_ar.l10nar_base_chart_template,5.1.1.01.010,account.data_account_type_expenses,Costo de Mercadería Vendida,False,l10n_ar.account_group_costo_de_mercadería_vendida
-l10n_ar.base_descuentos_obtenidos,l10n_ar.l10nar_base_chart_template,5.1.1.01.020,account.data_account_type_expenses,Descuentos Obtenidos,False,l10n_ar.account_group_costo_de_mercadería_vendida
-l10n_ar.base_compra_mercaderia,l10n_ar.l10nar_base_chart_template,5.1.1.01.030,account.data_account_type_expenses,Compra de mercadería,False,l10n_ar.account_group_costo_de_mercadería_vendida
-l10n_ar.base_haberes_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.010,account.data_account_type_expenses,Sueldos y SAC Producción,False,l10n_ar.account_group_gastos_de_producción
-l10n_ar.base_cargas_sociales_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.020,account.data_account_type_expenses,Cargas Sociales Producción,False,l10n_ar.account_group_gastos_de_producción
-l10n_ar.base_gastos_varios_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.030,account.data_account_type_expenses,Gastos Varios Producción,False,l10n_ar.account_group_gastos_de_producción
-l10n_ar.base_alquileres_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.040,account.data_account_type_expenses,Alquileres Producción,False,l10n_ar.account_group_gastos_de_producción
-l10n_ar.base_servicio_de_luz_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.050,account.data_account_type_expenses,Servicio Eléctrico Producción,False,l10n_ar.account_group_gastos_de_producción
-l10n_ar.base_servicio_de_agua_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.060,account.data_account_type_expenses,Servicio de Agua Producción,False,l10n_ar.account_group_gastos_de_producción
-l10n_ar.base_servicio_de_gas_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.070,account.data_account_type_expenses,Servicio de Gas Producción,False,l10n_ar.account_group_gastos_de_producción
-l10n_ar.base_impuesto_inmobiliario_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.080,account.data_account_type_expenses,Impuesto Inmobiliario Producción,False,l10n_ar.account_group_gastos_de_producción
-l10n_ar.base_mantenimiento_y_reparaciones_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.090,account.data_account_type_expenses,Mantenimiento y Reparaciones Producción,False,l10n_ar.account_group_gastos_de_producción
-l10n_ar.base_higiene_y_seguridad,l10n_ar.l10nar_base_chart_template,5.1.2.01.100,account.data_account_type_expenses,Higiene y Seguridad,False,l10n_ar.account_group_gastos_de_producción
-l10n_ar.base_honorarios_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.110,account.data_account_type_expenses,Honorarios Producción,False,l10n_ar.account_group_gastos_de_producción
-l10n_ar.base_mantenimiento_y_limpieza,l10n_ar.l10nar_base_chart_template,5.1.2.01.120,account.data_account_type_expenses,Mantenimiento y limpieza ,False,l10n_ar.account_group_gastos_de_producción
-l10n_ar.base_seguros_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.130,account.data_account_type_expenses,Seguros Producción,False,l10n_ar.account_group_gastos_de_producción
-l10n_ar.base_haberes_comerciales,l10n_ar.l10nar_base_chart_template,5.2.1.01.010,account.data_account_type_expenses,Sueldos y SAC Comercial,False,l10n_ar.account_group_gastos_comerciales
-l10n_ar.base_cargas_sociales_comerciales,l10n_ar.l10nar_base_chart_template,5.2.1.01.020,account.data_account_type_expenses,Cargas Sociales Comercial,False,l10n_ar.account_group_gastos_comerciales
-l10n_ar.base_gastos_varios_comerciales,l10n_ar.l10nar_base_chart_template,5.2.1.01.030,account.data_account_type_expenses,Gastos Varios Comercial,False,l10n_ar.account_group_gastos_comerciales
-l10n_ar.base_alquileres_comerciales,l10n_ar.l10nar_base_chart_template,5.2.1.01.040,account.data_account_type_expenses,Alquileres Comercial,False,l10n_ar.account_group_gastos_comerciales
-l10n_ar.base_movilidad_y_viaticos,l10n_ar.l10nar_base_chart_template,5.2.1.01.050,account.data_account_type_expenses,Movilidad y viáticos ,False,l10n_ar.account_group_gastos_comerciales
-l10n_ar.base_publicidad,l10n_ar.l10nar_base_chart_template,5.2.1.01.060,account.data_account_type_expenses,Publicidad,False,l10n_ar.account_group_gastos_comerciales
-l10n_ar.base_comisiones,l10n_ar.l10nar_base_chart_template,5.2.1.01.070,account.data_account_type_expenses,Comisiones Pagadas,False,l10n_ar.account_group_gastos_comerciales
-l10n_ar.base_servicios_de_luz_ecomercial,l10n_ar.l10nar_base_chart_template,5.2.1.01.080,account.data_account_type_expenses,Servicio Eléctrico Comercial,False,l10n_ar.account_group_gastos_comerciales
-l10n_ar.base_servicio_de_agua_comercial,l10n_ar.l10nar_base_chart_template,5.2.1.01.090,account.data_account_type_expenses,Servicio de Agua Comercial,False,l10n_ar.account_group_gastos_comerciales
-l10n_ar.base_servicio_de_gas_comercial,l10n_ar.l10nar_base_chart_template,5.2.1.01.100,account.data_account_type_expenses,Servicio de Gas Comercial,False,l10n_ar.account_group_gastos_comerciales
-l10n_ar.base_honorarios_comercial,l10n_ar.l10nar_base_chart_template,5.2.1.01.110,account.data_account_type_expenses,Honorarios Comercial,False,l10n_ar.account_group_gastos_comerciales
-l10n_ar.base_patentes_comercial,l10n_ar.l10nar_base_chart_template,5.2.1.01.120,account.data_account_type_expenses,Patentes Comercial,False,l10n_ar.account_group_gastos_comerciales
-l10n_ar.base_seguros_comercial,l10n_ar.l10nar_base_chart_template,5.2.1.01.130,account.data_account_type_expenses,Seguros Comercial,False,l10n_ar.account_group_gastos_comerciales
-l10n_ar.base_haberes_administrativos,l10n_ar.l10nar_base_chart_template,5.3.1.01.010,account.data_account_type_expenses,Sueldos y SAC Administrativos,False,l10n_ar.account_group_gastos_administrativos
-l10n_ar.base_cargas_sociales_administrativos,l10n_ar.l10nar_base_chart_template,5.3.1.01.020,account.data_account_type_expenses,Cargas Sociales Administrativos,False,l10n_ar.account_group_gastos_administrativos
-l10n_ar.base_gastos_varios_administrativos,l10n_ar.l10nar_base_chart_template,5.3.1.01.030,account.data_account_type_expenses,Gastos varios Administrativos,False,l10n_ar.account_group_gastos_administrativos
-l10n_ar.base_alquileres_administrativos,l10n_ar.l10nar_base_chart_template,5.3.1.01.040,account.data_account_type_expenses,Alquileres Administrativos,False,l10n_ar.account_group_gastos_administrativos
-l10n_ar.base_servicio_de_luz_administrativos,l10n_ar.l10nar_base_chart_template,5.3.1.01.050,account.data_account_type_expenses,Servicio Eléctrico Administrativos,False,l10n_ar.account_group_gastos_administrativos
-l10n_ar.base_servicio_de_agua_administrativos,l10n_ar.l10nar_base_chart_template,5.3.1.01.060,account.data_account_type_expenses,Servicio de Agua Administrativos,False,l10n_ar.account_group_gastos_administrativos
-l10n_ar.base_servicio_de_gas_administrativos,l10n_ar.l10nar_base_chart_template,5.3.1.01.070,account.data_account_type_expenses,Servicio de Gas Administrativos,False,l10n_ar.account_group_gastos_administrativos
-l10n_ar.base_servicio_de_internet,l10n_ar.l10nar_base_chart_template,5.3.1.01.080,account.data_account_type_expenses,Servicio de Internet,False,l10n_ar.account_group_gastos_administrativos
-l10n_ar.base_sistema_y_software,l10n_ar.l10nar_base_chart_template,5.3.1.01.090,account.data_account_type_expenses,Sistema y Software,False,l10n_ar.account_group_gastos_administrativos
-l10n_ar.base_cadeteria_y_franqueo,l10n_ar.l10nar_base_chart_template,5.3.1.01.100,account.data_account_type_expenses,Cadeteria y franqueo,False,l10n_ar.account_group_gastos_administrativos
-l10n_ar.base_honorarios_administracion,l10n_ar.l10nar_base_chart_template,5.3.1.01.110,account.data_account_type_expenses,Honorarios Administración,False,l10n_ar.account_group_gastos_administrativos
-l10n_ar.base_articulos_de_libreria,l10n_ar.l10nar_base_chart_template,5.3.1.01.120,account.data_account_type_expenses,Artículos de librería,False,l10n_ar.account_group_gastos_administrativos
-l10n_ar.base_seguros_administracion,l10n_ar.l10nar_base_chart_template,5.3.1.01.130,account.data_account_type_expenses,Seguros Administración,False,l10n_ar.account_group_gastos_administrativos
-l10n_ar.base_sellados_y_certificaciones,l10n_ar.l10nar_base_chart_template,5.3.1.01.140,account.data_account_type_expenses,Sellados y Certificaciones,False,l10n_ar.account_group_gastos_administrativos
-l10n_ar.base_tasa_municipal,l10n_ar.l10nar_base_chart_template,5.4.1.01.010,account.data_account_type_expenses,Tasa Municipal,False,l10n_ar.account_group_tasas_municipales
-l10n_ar.base_impuestos_iibb_caba,l10n_ar.l10nar_base_chart_template,5.4.2.01.010,account.data_account_type_expenses,IIBB CABA,False,l10n_ar.account_group_iibb
-l10n_ar.base_impuestos_iibb_ba,l10n_ar.l10nar_base_chart_template,5.4.2.01.020,account.data_account_type_expenses,IIBB Prov. Bs. As.,False,l10n_ar.account_group_iibb
-l10n_ar.base_impuestos_iibb_co,l10n_ar.l10nar_base_chart_template,5.4.2.01.030,account.data_account_type_expenses,IIBB Prov. Córdoba,False,l10n_ar.account_group_iibb
-l10n_ar.base_impuestos_iibb_sf,l10n_ar.l10nar_base_chart_template,5.4.2.01.040,account.data_account_type_expenses,IIBB Prov. Santa Fé,False,l10n_ar.account_group_iibb
-l10n_ar.base_impuestos_debitos_y_creditos,l10n_ar.l10nar_base_chart_template,5.4.3.01.010,account.data_account_type_expenses,Impuestos a los débitos y créditos bancarios,False,l10n_ar.account_group_otros_impuestos
-l10n_ar.base_impuestos_a_las_ganancias,l10n_ar.l10nar_ex_chart_template,5.5.1.01.010,account.data_account_type_expenses,Impuestos a las ganancias,False,l10n_ar.account_group_imp_a_las_ganancias
-l10n_ar.base_resultado_intereses_y_recargos,l10n_ar.l10nar_base_chart_template,5.6.1.01.020,account.data_account_type_expenses,Intereses por préstamos,False,l10n_ar.account_group_gastos_financieros
-l10n_ar.base_intereses_por_descubierto,l10n_ar.l10nar_base_chart_template,5.6.1.01.030,account.data_account_type_expenses,Intereses por descubierto,False,l10n_ar.account_group_gastos_financieros
-l10n_ar.base_intereses_por_venta_de_valores,l10n_ar.l10nar_base_chart_template,5.6.1.01.040,account.data_account_type_expenses,Intereses por venta de valores,False,l10n_ar.account_group_gastos_financieros
-l10n_ar.base_intereses_fiscales,l10n_ar.l10nar_base_chart_template,5.6.1.01.050,account.data_account_type_expenses,Intereses fiscales,False,l10n_ar.account_group_gastos_financieros
-l10n_ar.base_gastos_bancarios,l10n_ar.l10nar_base_chart_template,5.6.1.01.060,account.data_account_type_expenses,Gastos Bancarios,False,l10n_ar.account_group_gastos_financieros
-l10n_ar.base_r_e_c_p_a_m,l10n_ar.l10nar_base_chart_template,5.6.1.01.070,account.data_account_type_expenses,R.E.C.P.A.M.,False,l10n_ar.account_group_gastos_financieros
-l10n_ar.base_contrapartida_auxiliar,l10n_ar.l10nar_base_chart_template,6.0.0.00.010,account.data_account_type_current_assets,Contrapartida Auxiliar,False,l10n_ar.account_group_cuentas_puentes
+id,chart_template_id/id,code,user_type_id/id,name,reconcile
+l10n_ar.base_cheques_de_terceros,l10n_ar.l10nar_base_chart_template,1.1.1.02.010,account.data_account_type_liquidity,Cheques de Terceros ,False
+l10n_ar.base_cheques_de_terceros_rechazados,l10n_ar.l10nar_base_chart_template,1.1.1.02.020,account.data_account_type_current_assets,Cheques de Terceros Rechazados,False
+l10n_ar.base_fondo_comun_de_inversion,l10n_ar.l10nar_base_chart_template,1.1.2.01.010,account.data_account_type_current_assets,Fondo común de inversión,False
+l10n_ar.base_plazo_fijo,l10n_ar.l10nar_base_chart_template,1.1.2.01.020,account.data_account_type_current_assets,Plazo fijo,False
+l10n_ar.base_deudores_por_ventas,l10n_ar.l10nar_base_chart_template,1.1.3.01.010,account.data_account_type_receivable,Deudores por ventas,True
+l10n_ar.base_deudores_por_ventas_pos,l10n_ar.l10nar_base_chart_template,1.1.3.01.020,account.data_account_type_receivable,Deudores por ventas (PoS),True
+l10n_ar.base_ret_percepcion_tasa_municipal,l10n_ar.l10nar_base_chart_template,1.1.4.01.010,account.data_account_type_current_assets,Ret/Percepción Tasa Municipal,False
+l10n_ar.base_saldo_a_favor_tasa_municipal,l10n_ar.l10nar_base_chart_template,1.1.4.01.020,account.data_account_type_current_assets,Saldo a favor Tasa Municipal,False
+l10n_ar.base_saldo_favor_iibb_sf,l10n_ar.l10nar_base_chart_template,1.1.4.02.010,account.data_account_type_current_assets,Saldo a favor IIBB p. Santa Fé,False
+l10n_ar.base_retencion_iibb_sf_sufrida,l10n_ar.l10nar_base_chart_template,1.1.4.02.020,account.data_account_type_current_assets,Retención IIBB p. Santa Fé sufrida,False
+l10n_ar.base_percepcion_iibb_sf_sufrida,l10n_ar.l10nar_base_chart_template,1.1.4.02.030,account.data_account_type_current_assets,Percepción IIBB p. Santa Fé sufrida,False
+l10n_ar.base_saldo_favor_iibb_co,l10n_ar.l10nar_base_chart_template,1.1.4.02.040,account.data_account_type_current_assets,Saldo a favor IIBB p. Córdoba,False
+l10n_ar.base_retencion_iibb_co_sufrida,l10n_ar.l10nar_base_chart_template,1.1.4.02.050,account.data_account_type_current_assets,Retención IIBB p. Córdoba sufrida,False
+l10n_ar.base_percepcion_iibb_co_sufrida,l10n_ar.l10nar_base_chart_template,1.1.4.02.060,account.data_account_type_current_assets,Percepción IIBB p. Córdoba sufrida,False
+l10n_ar.base_saldo_favor_iibb_ba,l10n_ar.l10nar_base_chart_template,1.1.4.02.070,account.data_account_type_current_assets,Saldo a favor IIBB p. Buenos Aires,False
+l10n_ar.base_retencion_iibb_ba_sufrida,l10n_ar.l10nar_base_chart_template,1.1.4.02.080,account.data_account_type_current_assets,Retención IIBB p. Buenos Aires sufrida,False
+l10n_ar.base_percepcion_iibb_ba_sufrida,l10n_ar.l10nar_base_chart_template,1.1.4.02.090,account.data_account_type_current_assets,Percepción IIBB p. Buenos Aires sufrida,False
+l10n_ar.base_saldo_favor_iibb_caba,l10n_ar.l10nar_base_chart_template,1.1.4.02.100,account.data_account_type_current_assets,Saldo a favor IIBB p. CABA,False
+l10n_ar.base_retencion_iibb_caba_sufrida,l10n_ar.l10nar_base_chart_template,1.1.4.02.110,account.data_account_type_current_assets,Retención IIBB CABA sufrida,False
+l10n_ar.base_percepcion_iibb_caba_sufrida,l10n_ar.l10nar_base_chart_template,1.1.4.02.120,account.data_account_type_current_assets,Percepción IIBB CABA sufrida,False
+l10n_ar.base_sircreb,l10n_ar.l10nar_base_chart_template,1.1.4.02.130,account.data_account_type_current_assets,SIRCREB,False
+l10n_ar.base_saldo_a_favor_suss,l10n_ar.l10nar_base_chart_template,1.1.4.03.010,account.data_account_type_current_assets,Saldo a favor SUSS,False
+l10n_ar.base_retencion_suss_sufrida,l10n_ar.l10nar_base_chart_template,1.1.4.03.020,account.data_account_type_current_assets,Retención SUSS Sufrida,False
+l10n_ar.ri_iva_credito_fiscal,l10n_ar.l10nar_ri_chart_template,1.1.4.04.010,account.data_account_type_current_assets,IVA crédito fiscal,False
+l10n_ar.ri_percepcion_iva_sufrida,l10n_ar.l10nar_ri_chart_template,1.1.4.04.020,account.data_account_type_current_assets,Percepción IVA Sufrida,False
+l10n_ar.ri_retencion_iva_sufrida,l10n_ar.l10nar_ri_chart_template,1.1.4.04.030,account.data_account_type_current_assets,Retención IVA Sufrida,False
+l10n_ar.ri_iva_saldo_tecnico_favor,l10n_ar.l10nar_ri_chart_template,1.1.4.04.040,account.data_account_type_current_assets,IVA Saldo técnico,False
+l10n_ar.ri_iva_saldo_libre_disponibilidad,l10n_ar.l10nar_ri_chart_template,1.1.4.04.050,account.data_account_type_current_assets,IVA Saldo Libre Disponibilidad,False
+l10n_ar.base_anticipo_ganancias,l10n_ar.l10nar_ex_chart_template,1.1.4.05.010,account.data_account_type_current_assets,Anticipo ganancias,False
+l10n_ar.base_percepcion_ganancias_sufrida,l10n_ar.l10nar_ex_chart_template,1.1.4.05.020,account.data_account_type_current_assets,Percepciones de Ganancias Sufridas,False
+l10n_ar.base_retencion_ganancias_sufrida,l10n_ar.l10nar_ex_chart_template,1.1.4.05.030,account.data_account_type_current_assets,Retenciones de Ganancias Sufridas,False
+l10n_ar.base_saldo_favor_ganancias,l10n_ar.l10nar_ex_chart_template,1.1.4.05.040,account.data_account_type_current_assets,Saldo a favor Ganancias,False
+l10n_ar.base_imp_debitos_computables,l10n_ar.l10nar_base_chart_template,1.1.4.05.050,account.data_account_type_current_assets,Impuesto a los Débitos Computables,False
+l10n_ar.base_otros_creditos,l10n_ar.l10nar_base_chart_template,1.1.5.01.010,account.data_account_type_receivable,Deudores Varios,True
+l10n_ar.base_materia_prima,l10n_ar.l10nar_base_chart_template,1.1.6.01.010,account.data_account_type_current_assets,Materia Prima,False
+l10n_ar.base_productos_en_proceso,l10n_ar.l10nar_base_chart_template,1.1.6.01.020,account.data_account_type_current_assets,Productos en proceso,False
+l10n_ar.base_productos_terminados,l10n_ar.l10nar_base_chart_template,1.1.6.01.030,account.data_account_type_current_assets,Productos terminados,False
+l10n_ar.base_mercaderia_reventa,l10n_ar.l10nar_base_chart_template,1.1.6.01.040,account.data_account_type_current_assets,Mercaderia de reventa,False
+l10n_ar.base_anticipo_proveedores,l10n_ar.l10nar_base_chart_template,1.1.6.01.050,account.data_account_type_current_assets,Anticipo a Proveedores,False
+l10n_ar.base_instalaciones,l10n_ar.l10nar_base_chart_template,1.2.1.01.010,account.data_account_type_fixed_assets,Instalaciones,False
+l10n_ar.base_amortizacion_acumulada_instalaciones,l10n_ar.l10nar_base_chart_template,1.2.1.01.020,account.data_account_type_depreciation,Amortización acumulada instalaciones,False
+l10n_ar.base_maq_y_equipos,l10n_ar.l10nar_base_chart_template,1.2.1.02.010,account.data_account_type_fixed_assets,Maquinarias y equipos,False
+l10n_ar.base_amortizacion_acumulada_maq_y_equipos,l10n_ar.l10nar_base_chart_template,1.2.1.02.020,account.data_account_type_depreciation,Amortización acumulada maquinarias y equipos,False
+l10n_ar.base_muebles_y_utiles,l10n_ar.l10nar_base_chart_template,1.2.1.03.010,account.data_account_type_fixed_assets,Muebles y útiles,False
+l10n_ar.base_amortizacion_acumulada_muebles_utiles,l10n_ar.l10nar_base_chart_template,1.2.1.03.020,account.data_account_type_depreciation,Amortización acumulada muebles y útiles,False
+l10n_ar.base_rodados,l10n_ar.l10nar_base_chart_template,1.2.1.04.010,account.data_account_type_fixed_assets,Rodados,False
+l10n_ar.base_amortizacion_acumulada_rodados,l10n_ar.l10nar_base_chart_template,1.2.1.04.020,account.data_account_type_depreciation,Amortización acumulada rodados,False
+l10n_ar.base_derechos_de_marca,l10n_ar.l10nar_base_chart_template,1.2.2.01.010,account.data_account_type_fixed_assets,Derechos de marca,False
+l10n_ar.base_amortizacion_acumulada_derechos_de_marca,l10n_ar.l10nar_base_chart_template,1.2.2.01.020,account.data_account_type_depreciation,Amortización acumulada Derechos de marca,False
+l10n_ar.base_proveedores,l10n_ar.l10nar_base_chart_template,2.1.1.01.010,account.data_account_type_payable,Proveedores,True
+l10n_ar.base_cheques_diferidos,l10n_ar.l10nar_base_chart_template,2.1.1.01.020,account.data_account_type_current_liabilities,Cheques diferidos a pagar,True
+l10n_ar.base_cheques_rechazados,l10n_ar.l10nar_base_chart_template,2.1.1.01.030,account.data_account_type_current_liabilities,Cheques Rechazados,False
+l10n_ar.base_anticipos_de_clientes,l10n_ar.l10nar_base_chart_template,2.1.1.01.040,account.data_account_type_current_liabilities,Anticipos de clientes,False
+l10n_ar.base_alquileres_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.1.01.050,account.data_account_type_payable,Alquileres a pagar,True
+l10n_ar.base_intereses_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.2.01.010,account.data_account_type_current_liabilities,Intereses a pagar,False
+l10n_ar.base_giro_en_descubierto,l10n_ar.l10nar_base_chart_template,2.1.2.01.020,account.data_account_type_current_liabilities,Giro en descubierto Banco xxxxx,False
+l10n_ar.base_otras_deudas_documentadas,l10n_ar.l10nar_base_chart_template,2.1.2.01.030,account.data_account_type_current_liabilities,Otras deudas documentadas,False
+l10n_ar.base_prestamo_banco_x,l10n_ar.l10nar_base_chart_template,2.1.2.01.040,account.data_account_type_non_current_liabilities,Prestamo Banco xxxxx,False
+l10n_ar.base_acreedores_varios,l10n_ar.l10nar_base_chart_template,2.1.2.01.050,account.data_account_type_payable,Acreedores varios,True
+l10n_ar.base_tasa_municipal_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.3.01.010,account.data_account_type_payable,Tasa Municipal a pagar,True
+l10n_ar.base_plan_tasa_municipal_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.3.01.020,account.data_account_type_payable,Plan Tasa Municipal a pagar,True
+l10n_ar.base_iibb_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.3.02.010,account.data_account_type_payable,IIBB a pagar,True
+l10n_ar.ri_retencion_sicore_a_pagar,l10n_ar.l10nar_ex_chart_template,2.1.3.02.020,account.data_account_type_payable,SICORE a pagar,True
+l10n_ar.ri_retencion_iibb_aplicada,l10n_ar.l10nar_ex_chart_template,2.1.3.02.030,account.data_account_type_current_liabilities,Retención IIBB aplicada,False
+l10n_ar.ri_percepcion_iibb_aplicada,l10n_ar.l10nar_ex_chart_template,2.1.3.02.040,account.data_account_type_current_liabilities,Percepción IIBB aplicada,False
+l10n_ar.ri_retencion_iibb_a_pagar,l10n_ar.l10nar_ex_chart_template,2.1.3.02.050,account.data_account_type_payable,Retención/Percepción IIBB a pagar,True
+l10n_ar.base_plan_de_iibb_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.3.02.060,account.data_account_type_payable,Plan de IIBB a pagar,True
+l10n_ar.ri_iva_debito_fiscal,l10n_ar.l10nar_ri_chart_template,2.1.3.03.010,account.data_account_type_current_liabilities,IVA débito fiscal,False
+l10n_ar.ri_iva_saldo_a_pagar,l10n_ar.l10nar_ri_chart_template,2.1.3.03.020,account.data_account_type_payable,IVA saldo a pagar,True
+l10n_ar.ri_retencion_iva_aplicada,l10n_ar.l10nar_ex_chart_template,2.1.3.03.030,account.data_account_type_current_liabilities,Retención IVA aplicada,False
+l10n_ar.ri_percepcion_iva_aplicada,l10n_ar.l10nar_ex_chart_template,2.1.3.03.040,account.data_account_type_current_liabilities,Percepción IVA aplicada,False
+l10n_ar.base_plan_iva_a_pagar,l10n_ar.l10nar_ri_chart_template,2.1.3.03.050,account.data_account_type_current_liabilities,Plan IVA a pagar,False
+l10n_ar.base_impuesto_ganancias_a_pagar,l10n_ar.l10nar_ex_chart_template,2.1.3.04.010,account.data_account_type_payable,Impuesto a las ganancias a pagar,True
+l10n_ar.ri_retencion_ganancias_aplicada,l10n_ar.l10nar_ex_chart_template,2.1.3.04.020,account.data_account_type_current_liabilities,Retención ganancias aplicada,False
+l10n_ar.ri_percepcion_ganancias_aplicada,l10n_ar.l10nar_ex_chart_template,2.1.3.04.030,account.data_account_type_current_liabilities,Percepción ganancias aplicada,False
+l10n_ar.base_provision_imp_a_las_ganancias,l10n_ar.l10nar_ex_chart_template,2.1.3.04.040,account.data_account_type_current_liabilities,Provisión Imp a las Ganancias,True
+l10n_ar.base_anticipos_imp_a_las_ganancias_a_pagar,l10n_ar.l10nar_ex_chart_template,2.1.3.04.050,account.data_account_type_current_liabilities,Anticipos Imp a las Ganancias a Pagar,True
+l10n_ar.base_planes_a_pagar_afip,l10n_ar.l10nar_ex_chart_template,2.1.3.04.060,account.data_account_type_non_current_liabilities,Plan Ganancias a pagar,False
+l10n_ar.base_sueldos_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.4.01.010,account.data_account_type_payable,Sueldos a pagar,True
+l10n_ar.base_suss_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.4.01.020,account.data_account_type_payable,Leyes Sociales a pagar,True
+l10n_ar.base_seguro_de_vida_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.4.01.030,account.data_account_type_payable,Seguro de Vida a Pagar,True
+l10n_ar.base_art_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.4.01.040,account.data_account_type_payable,ART a Pagar,True
+l10n_ar.base_aportes_sindicales_a_pagar,l10n_ar.l10nar_base_chart_template,2.1.4.01.050,account.data_account_type_payable,Sindicato a pagar,True
+l10n_ar.base_embargos_a_depositar,l10n_ar.l10nar_base_chart_template,2.1.4.01.060,account.data_account_type_payable,Embargos a depositar,True
+l10n_ar.base_cta_particular_socio_x,l10n_ar.l10nar_base_chart_template,2.1.5.01.010,account.data_account_type_non_current_liabilities,Cta particular socio x,False
+l10n_ar.base_proveedores_largo_plazo,l10n_ar.l10nar_base_chart_template,2.2.1.01.010,account.data_account_type_non_current_liabilities,Deudas Proveedores a largo plazo,False
+l10n_ar.base_prevision_sac_a_pagar,l10n_ar.l10nar_base_chart_template,2.2.2.01.010,account.data_account_type_current_liabilities,Previsión SAC a Pagar,False
+l10n_ar.base_prevision_para_despidos,l10n_ar.l10nar_base_chart_template,2.2.2.01.020,account.data_account_type_current_liabilities,Previsión para Despidos,False
+l10n_ar.base_prevision_gastos,l10n_ar.l10nar_base_chart_template,2.2.2.01.030,account.data_account_type_current_liabilities,Prevision gastos,False
+l10n_ar.base_capital,l10n_ar.l10nar_base_chart_template,3.1.1.01.010,account.data_account_type_equity,Capital suscripto,False
+l10n_ar.base_ajustes_de_capital,l10n_ar.l10nar_base_chart_template,3.1.1.01.020,account.data_account_type_equity,Ajustes de capital,False
+l10n_ar.base_aportes_no_capitalizados,l10n_ar.l10nar_base_chart_template,3.1.1.01.030,account.data_account_type_equity,Aportes no capitalizados,False
+l10n_ar.base_reserva_legal,l10n_ar.l10nar_base_chart_template,3.2.1.01.010,account.data_account_type_equity,Reserva legal,False
+l10n_ar.base_reserva_estatuitaria,l10n_ar.l10nar_base_chart_template,3.2.1.01.020,account.data_account_type_equity,Reserva estatuitaria,False
+l10n_ar.base_futuras_inversiones,l10n_ar.l10nar_base_chart_template,3.2.1.01.030,account.data_account_type_equity,Reservas futuras inversiones,False
+l10n_ar.base_reservas_facultativas,l10n_ar.l10nar_base_chart_template,3.2.1.01.040,account.data_account_type_equity,Reservas facultativas,False
+l10n_ar.base_resultado_del_ejercicio,l10n_ar.l10nar_base_chart_template,3.3.1.01.010,account.data_unaffected_earnings,Resultado del ejercicio,False
+l10n_ar.base_resultado_acumulados,l10n_ar.l10nar_base_chart_template,3.3.1.01.020,account.data_account_type_equity,Resultados de ejercicios anteriores,False
+l10n_ar.base_ajuste_resultados,l10n_ar.l10nar_base_chart_template,3.3.1.01.030,account.data_account_type_equity,Ajuste resultados ejercicios anteriores,False
+l10n_ar.base_venta_de_mercaderia,l10n_ar.l10nar_base_chart_template,4.1.1.01.010,account.data_account_type_revenue,Venta de mercadería,False
+l10n_ar.base_venta_de_servicios,l10n_ar.l10nar_base_chart_template,4.1.1.01.020,account.data_account_type_revenue,Venta de servicios,False
+l10n_ar.base_resultado_intereses_ganados,l10n_ar.l10nar_base_chart_template,4.2.1.01.010,account.data_account_type_other_income,Intereses ganados,False
+l10n_ar.base_diferencias_de_cambio,l10n_ar.l10nar_base_chart_template,4.2.1.01.020,account.data_account_type_other_income,Diferencias de cambio,False
+l10n_ar.base_ajuste_por_redondeo,l10n_ar.l10nar_base_chart_template,4.2.1.01.030,account.data_account_type_other_income,Ajuste por redondeo,False
+l10n_ar.base_resultado_venta_bienes_de_uso,l10n_ar.l10nar_base_chart_template,4.3.1.01.010,account.data_account_type_other_income,Resultado venta bienes de uso,False
+l10n_ar.base_recupero_de_gastos,l10n_ar.l10nar_base_chart_template,4.3.1.01.020,account.data_account_type_other_income,Recupero de gastos,False
+l10n_ar.base_aportes_no_reembolsables,l10n_ar.l10nar_base_chart_template,4.3.1.01.030,account.data_account_type_other_income,Aportes no reeombolsables (subsidios),False
+l10n_ar.base_cmv,l10n_ar.l10nar_base_chart_template,5.1.1.01.010,account.data_account_type_expenses,Costo de Mercadería Vendida,False
+l10n_ar.base_descuentos_obtenidos,l10n_ar.l10nar_base_chart_template,5.1.1.01.020,account.data_account_type_expenses,Descuentos Obtenidos,False
+l10n_ar.base_compra_mercaderia,l10n_ar.l10nar_base_chart_template,5.1.1.01.030,account.data_account_type_expenses,Compra de mercadería,False
+l10n_ar.base_haberes_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.010,account.data_account_type_expenses,Sueldos y SAC Producción,False
+l10n_ar.base_cargas_sociales_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.020,account.data_account_type_expenses,Cargas Sociales Producción,False
+l10n_ar.base_gastos_varios_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.030,account.data_account_type_expenses,Gastos Varios Producción,False
+l10n_ar.base_alquileres_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.040,account.data_account_type_expenses,Alquileres Producción,False
+l10n_ar.base_servicio_de_luz_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.050,account.data_account_type_expenses,Servicio Eléctrico Producción,False
+l10n_ar.base_servicio_de_agua_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.060,account.data_account_type_expenses,Servicio de Agua Producción,False
+l10n_ar.base_servicio_de_gas_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.070,account.data_account_type_expenses,Servicio de Gas Producción,False
+l10n_ar.base_impuesto_inmobiliario_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.080,account.data_account_type_expenses,Impuesto Inmobiliario Producción,False
+l10n_ar.base_mantenimiento_y_reparaciones_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.090,account.data_account_type_expenses,Mantenimiento y Reparaciones Producción,False
+l10n_ar.base_higiene_y_seguridad,l10n_ar.l10nar_base_chart_template,5.1.2.01.100,account.data_account_type_expenses,Higiene y Seguridad,False
+l10n_ar.base_honorarios_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.110,account.data_account_type_expenses,Honorarios Producción,False
+l10n_ar.base_mantenimiento_y_limpieza,l10n_ar.l10nar_base_chart_template,5.1.2.01.120,account.data_account_type_expenses,Mantenimiento y limpieza ,False
+l10n_ar.base_seguros_produccion,l10n_ar.l10nar_base_chart_template,5.1.2.01.130,account.data_account_type_expenses,Seguros Producción,False
+l10n_ar.base_haberes_comerciales,l10n_ar.l10nar_base_chart_template,5.2.1.01.010,account.data_account_type_expenses,Sueldos y SAC Comercial,False
+l10n_ar.base_cargas_sociales_comerciales,l10n_ar.l10nar_base_chart_template,5.2.1.01.020,account.data_account_type_expenses,Cargas Sociales Comercial,False
+l10n_ar.base_gastos_varios_comerciales,l10n_ar.l10nar_base_chart_template,5.2.1.01.030,account.data_account_type_expenses,Gastos Varios Comercial,False
+l10n_ar.base_alquileres_comerciales,l10n_ar.l10nar_base_chart_template,5.2.1.01.040,account.data_account_type_expenses,Alquileres Comercial,False
+l10n_ar.base_movilidad_y_viaticos,l10n_ar.l10nar_base_chart_template,5.2.1.01.050,account.data_account_type_expenses,Movilidad y viáticos ,False
+l10n_ar.base_publicidad,l10n_ar.l10nar_base_chart_template,5.2.1.01.060,account.data_account_type_expenses,Publicidad,False
+l10n_ar.base_comisiones,l10n_ar.l10nar_base_chart_template,5.2.1.01.070,account.data_account_type_expenses,Comisiones Pagadas,False
+l10n_ar.base_servicios_de_luz_ecomercial,l10n_ar.l10nar_base_chart_template,5.2.1.01.080,account.data_account_type_expenses,Servicio Eléctrico Comercial,False
+l10n_ar.base_servicio_de_agua_comercial,l10n_ar.l10nar_base_chart_template,5.2.1.01.090,account.data_account_type_expenses,Servicio de Agua Comercial,False
+l10n_ar.base_servicio_de_gas_comercial,l10n_ar.l10nar_base_chart_template,5.2.1.01.100,account.data_account_type_expenses,Servicio de Gas Comercial,False
+l10n_ar.base_honorarios_comercial,l10n_ar.l10nar_base_chart_template,5.2.1.01.110,account.data_account_type_expenses,Honorarios Comercial,False
+l10n_ar.base_patentes_comercial,l10n_ar.l10nar_base_chart_template,5.2.1.01.120,account.data_account_type_expenses,Patentes Comercial,False
+l10n_ar.base_seguros_comercial,l10n_ar.l10nar_base_chart_template,5.2.1.01.130,account.data_account_type_expenses,Seguros Comercial,False
+l10n_ar.base_haberes_administrativos,l10n_ar.l10nar_base_chart_template,5.3.1.01.010,account.data_account_type_expenses,Sueldos y SAC Administrativos,False
+l10n_ar.base_cargas_sociales_administrativos,l10n_ar.l10nar_base_chart_template,5.3.1.01.020,account.data_account_type_expenses,Cargas Sociales Administrativos,False
+l10n_ar.base_gastos_varios_administrativos,l10n_ar.l10nar_base_chart_template,5.3.1.01.030,account.data_account_type_expenses,Gastos varios Administrativos,False
+l10n_ar.base_alquileres_administrativos,l10n_ar.l10nar_base_chart_template,5.3.1.01.040,account.data_account_type_expenses,Alquileres Administrativos,False
+l10n_ar.base_servicio_de_luz_administrativos,l10n_ar.l10nar_base_chart_template,5.3.1.01.050,account.data_account_type_expenses,Servicio Eléctrico Administrativos,False
+l10n_ar.base_servicio_de_agua_administrativos,l10n_ar.l10nar_base_chart_template,5.3.1.01.060,account.data_account_type_expenses,Servicio de Agua Administrativos,False
+l10n_ar.base_servicio_de_gas_administrativos,l10n_ar.l10nar_base_chart_template,5.3.1.01.070,account.data_account_type_expenses,Servicio de Gas Administrativos,False
+l10n_ar.base_servicio_de_internet,l10n_ar.l10nar_base_chart_template,5.3.1.01.080,account.data_account_type_expenses,Servicio de Internet,False
+l10n_ar.base_sistema_y_software,l10n_ar.l10nar_base_chart_template,5.3.1.01.090,account.data_account_type_expenses,Sistema y Software,False
+l10n_ar.base_cadeteria_y_franqueo,l10n_ar.l10nar_base_chart_template,5.3.1.01.100,account.data_account_type_expenses,Cadeteria y franqueo,False
+l10n_ar.base_honorarios_administracion,l10n_ar.l10nar_base_chart_template,5.3.1.01.110,account.data_account_type_expenses,Honorarios Administración,False
+l10n_ar.base_articulos_de_libreria,l10n_ar.l10nar_base_chart_template,5.3.1.01.120,account.data_account_type_expenses,Artículos de librería,False
+l10n_ar.base_seguros_administracion,l10n_ar.l10nar_base_chart_template,5.3.1.01.130,account.data_account_type_expenses,Seguros Administración,False
+l10n_ar.base_sellados_y_certificaciones,l10n_ar.l10nar_base_chart_template,5.3.1.01.140,account.data_account_type_expenses,Sellados y Certificaciones,False
+l10n_ar.base_tasa_municipal,l10n_ar.l10nar_base_chart_template,5.4.1.01.010,account.data_account_type_expenses,Tasa Municipal,False
+l10n_ar.base_impuestos_iibb_caba,l10n_ar.l10nar_base_chart_template,5.4.2.01.010,account.data_account_type_expenses,IIBB CABA,False
+l10n_ar.base_impuestos_iibb_ba,l10n_ar.l10nar_base_chart_template,5.4.2.01.020,account.data_account_type_expenses,IIBB Prov. Bs. As.,False
+l10n_ar.base_impuestos_iibb_co,l10n_ar.l10nar_base_chart_template,5.4.2.01.030,account.data_account_type_expenses,IIBB Prov. Córdoba,False
+l10n_ar.base_impuestos_iibb_sf,l10n_ar.l10nar_base_chart_template,5.4.2.01.040,account.data_account_type_expenses,IIBB Prov. Santa Fé,False
+l10n_ar.base_impuestos_debitos_y_creditos,l10n_ar.l10nar_base_chart_template,5.4.3.01.010,account.data_account_type_expenses,Impuestos a los débitos y créditos bancarios,False
+l10n_ar.base_impuestos_a_las_ganancias,l10n_ar.l10nar_ex_chart_template,5.5.1.01.010,account.data_account_type_expenses,Impuestos a las ganancias,False
+l10n_ar.base_resultado_intereses_y_recargos,l10n_ar.l10nar_base_chart_template,5.6.1.01.020,account.data_account_type_expenses,Intereses por préstamos,False
+l10n_ar.base_intereses_por_descubierto,l10n_ar.l10nar_base_chart_template,5.6.1.01.030,account.data_account_type_expenses,Intereses por descubierto,False
+l10n_ar.base_intereses_por_venta_de_valores,l10n_ar.l10nar_base_chart_template,5.6.1.01.040,account.data_account_type_expenses,Intereses por venta de valores,False
+l10n_ar.base_intereses_fiscales,l10n_ar.l10nar_base_chart_template,5.6.1.01.050,account.data_account_type_expenses,Intereses fiscales,False
+l10n_ar.base_gastos_bancarios,l10n_ar.l10nar_base_chart_template,5.6.1.01.060,account.data_account_type_expenses,Gastos Bancarios,False
+l10n_ar.base_r_e_c_p_a_m,l10n_ar.l10nar_base_chart_template,5.6.1.01.070,account.data_account_type_expenses,R.E.C.P.A.M.,False
+l10n_ar.base_contrapartida_auxiliar,l10n_ar.l10nar_base_chart_template,6.0.0.00.010,account.data_account_type_current_assets,Contrapartida Auxiliar,False
diff --git a/addons/l10n_ar/data/account_group_data.xml b/addons/l10n_ar/data/account_group_data.xml
index 8e2429d2a92..faafaf2f124 100644
--- a/addons/l10n_ar/data/account_group_data.xml
+++ b/addons/l10n_ar/data/account_group_data.xml
@@ -1,287 +1,288 @@
 <?xml version='1.0' encoding='UTF-8'?>
 <odoo noupdate="1">
-  <record model="account.group" id="account_group_activo">
+  <record model="account.group.template" id="account_group_activo">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Activo</field>
-    <field name="code_prefix">1</field>
+    <field name="code_prefix_start">1</field>
   </record>
-  <record model="account.group" id="account_group_activo_corriente">
+  <record model="account.group.template" id="account_group_activo_corriente">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Activo Corriente</field>
-    <field name="parent_id" ref="account_group_activo"/>
-    <field name="code_prefix">1.1</field>
+    <field name="code_prefix_start">1.1</field>
   </record>
-  <record model="account.group" id="account_group_cajas_y_bancos">
+  <record model="account.group.template" id="account_group_cajas_y_bancos">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Cajas y Bancos</field>
-    <field name="parent_id" ref="account_group_activo_corriente"/>
-    <field name="code_prefix">1.1.1</field>
+    <field name="code_prefix_start">1.1.1</field>
   </record>
-  <record model="account.group" id="account_group_caja">
+  <record model="account.group.template" id="account_group_caja">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Caja</field>
-    <field name="parent_id" ref="account_group_cajas_y_bancos"/>
-    <field name="code_prefix">1.1.1.01</field>
+    <field name="code_prefix_start">1.1.1.01</field>
   </record>
-  <record model="account.group" id="account_group_bancos">
+  <record model="account.group.template" id="account_group_bancos">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Bancos</field>
-    <field name="parent_id" ref="account_group_cajas_y_bancos"/>
-    <field name="code_prefix">1.1.1.02</field>
+    <field name="code_prefix_start">1.1.1.02</field>
   </record>
-  <record model="account.group" id="account_group_inversiones">
+  <record model="account.group.template" id="account_group_inversiones">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Inversiones</field>
-    <field name="parent_id" ref="account_group_activo_corriente"/>
-    <field name="code_prefix">1.1.2</field>
+    <field name="code_prefix_start">1.1.2</field>
   </record>
-  <record model="account.group" id="account_group_creditos_por_ventas">
+  <record model="account.group.template" id="account_group_creditos_por_ventas">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Créditos por ventas</field>
-    <field name="parent_id" ref="account_group_activo_corriente"/>
-    <field name="code_prefix">1.1.3</field>
+    <field name="code_prefix_start">1.1.3</field>
   </record>
-  <record model="account.group" id="account_group_creditos_fiscales">
+  <record model="account.group.template" id="account_group_creditos_fiscales">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Créditos fiscales</field>
-    <field name="parent_id" ref="account_group_activo_corriente"/>
-    <field name="code_prefix">1.1.4</field>
+    <field name="code_prefix_start">1.1.4</field>
   </record>
-  <record model="account.group" id="account_group_creditos_fiscales_municipales">
+  <record model="account.group.template" id="account_group_creditos_fiscales_municipales">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Créditos Fiscales Municipales</field>
-    <field name="parent_id" ref="account_group_creditos_fiscales"/>
-    <field name="code_prefix">1.1.4.01</field>
+    <field name="code_prefix_start">1.1.4.01</field>
   </record>
-  <record model="account.group" id="account_group_creditos_fiscales_iibb">
+  <record model="account.group.template" id="account_group_creditos_fiscales_iibb">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Créditos Fiscales IIBB</field>
-    <field name="parent_id" ref="account_group_creditos_fiscales"/>
-    <field name="code_prefix">1.1.4.02</field>
+    <field name="code_prefix_start">1.1.4.02</field>
   </record>
-  <record model="account.group" id="account_group_creditos_fiscales_suss">
+  <record model="account.group.template" id="account_group_creditos_fiscales_suss">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Créditos Fiscales SUSS</field>
-    <field name="parent_id" ref="account_group_creditos_fiscales"/>
-    <field name="code_prefix">1.1.4.03</field>
+    <field name="code_prefix_start">1.1.4.03</field>
   </record>
-  <record model="account.group" id="account_group_creditos_fiscales_iva">
+  <record model="account.group.template" id="account_group_creditos_fiscales_iva">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Créditos Fiscales IVA</field>
-    <field name="parent_id" ref="account_group_creditos_fiscales"/>
-    <field name="code_prefix">1.1.4.04</field>
+    <field name="code_prefix_start">1.1.4.04</field>
   </record>
-  <record model="account.group" id="account_group_creditos_fiscales_ganancias">
+  <record model="account.group.template" id="account_group_creditos_fiscales_ganancias">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Créditos Fiscales Ganancias</field>
-    <field name="parent_id" ref="account_group_creditos_fiscales"/>
-    <field name="code_prefix">1.1.4.05</field>
+    <field name="code_prefix_start">1.1.4.05</field>
   </record>
-  <record model="account.group" id="account_group_otros_creditos">
-    <field name="name">Otros créditos</field>
-    <field name="parent_id" ref="account_group_activo_corriente"/>
-    <field name="code_prefix">1.1.5</field>
-  </record>
-  <record model="account.group" id="account_group_bienes_de_cambio">
+  <record model="account.group.template" id="account_group_bienes_de_cambio">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Bienes de Cambio</field>
-    <field name="parent_id" ref="account_group_activo_corriente"/>
-    <field name="code_prefix">1.1.4</field>
+    <field name="code_prefix_start">1.1.5</field>
   </record>
-  <record model="account.group" id="account_group_activo_no_corriente">
+  <record model="account.group.template" id="account_group_activo_no_corriente">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Activo no corriente</field>
-    <field name="parent_id" ref="account_group_activo"/>
-    <field name="code_prefix">1.2</field>
+    <field name="code_prefix_start">1.2</field>
   </record>
-  <record model="account.group" id="account_group_activos_fijos">
+  <record model="account.group.template" id="account_group_activos_fijos">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Activos Fijos</field>
-    <field name="parent_id" ref="account_group_activo_no_corriente"/>
-    <field name="code_prefix">1.2.1</field>
+    <field name="code_prefix_start">1.2.1</field>
   </record>
-  <record model="account.group" id="account_group_instalaciones">
+  <record model="account.group.template" id="account_group_instalaciones">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Instalaciones</field>
-    <field name="parent_id" ref="account_group_activos_fijos"/>
-    <field name="code_prefix">1.2.1.01</field>
+    <field name="code_prefix_start">1.2.1.01</field>
   </record>
-  <record model="account.group" id="account_group_maquinarias_y_equipos">
+  <record model="account.group.template" id="account_group_maquinarias_y_equipos">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Maquinarias y Equipos</field>
-    <field name="parent_id" ref="account_group_activos_fijos"/>
-    <field name="code_prefix">1.2.1.02</field>
+    <field name="code_prefix_start">1.2.1.02</field>
   </record>
-  <record model="account.group" id="account_group_muebles_y_útiles">
+  <record model="account.group.template" id="account_group_muebles_y_útiles">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Muebles y Útiles</field>
-    <field name="parent_id" ref="account_group_activos_fijos"/>
-    <field name="code_prefix">1.2.1.03</field>
+    <field name="code_prefix_start">1.2.1.03</field>
   </record>
-  <record model="account.group" id="account_group_rodados">
+  <record model="account.group.template" id="account_group_rodados">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Rodados</field>
-    <field name="parent_id" ref="account_group_activos_fijos"/>
-    <field name="code_prefix">1.2.1.04</field>
+    <field name="code_prefix_start">1.2.1.04</field>
   </record>
-  <record model="account.group" id="account_group_activos_intangibles">
+  <record model="account.group.template" id="account_group_activos_intangibles">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Activos Intangibles</field>
-    <field name="parent_id" ref="account_group_activo_no_corriente"/>
-    <field name="code_prefix">1.2.2</field>
+    <field name="code_prefix_start">1.2.2</field>
   </record>
-  <record model="account.group" id="account_group_derechos_de_marcas">
+  <record model="account.group.template" id="account_group_derechos_de_marcas">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Derechos de Marcas</field>
-    <field name="parent_id" ref="account_group_activos_intangibles"/>
-    <field name="code_prefix">1.2.2.01</field>
+    <field name="code_prefix_start">1.2.2.01</field>
   </record>
-  <record model="account.group" id="account_group_pasivo">
+  <record model="account.group.template" id="account_group_pasivo">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Pasivo</field>
-    <field name="code_prefix">2</field>
+    <field name="code_prefix_start">2</field>
   </record>
-  <record model="account.group" id="account_group_pasivo_corriente">
+  <record model="account.group.template" id="account_group_pasivo_corriente">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Pasivo Corriente</field>
-    <field name="parent_id" ref="account_group_pasivo"/>
-    <field name="code_prefix">2.1</field>
+    <field name="code_prefix_start">2.1</field>
   </record>
-  <record model="account.group" id="account_group_deudas_comerciales">
+  <record model="account.group.template" id="account_group_deudas_comerciales">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Deudas Comerciales</field>
-    <field name="parent_id" ref="account_group_pasivo_corriente"/>
-    <field name="code_prefix">2.1.1</field>
+    <field name="code_prefix_start">2.1.1</field>
   </record>
-  <record model="account.group" id="account_group_deudas_financieras">
+  <record model="account.group.template" id="account_group_deudas_financieras">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Deudas Financieras</field>
-    <field name="parent_id" ref="account_group_pasivo_corriente"/>
-    <field name="code_prefix">2.1.2</field>
+    <field name="code_prefix_start">2.1.2</field>
   </record>
-  <record model="account.group" id="account_group_deudas_fiscales">
+  <record model="account.group.template" id="account_group_deudas_fiscales">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Deudas Fiscales</field>
-    <field name="parent_id" ref="account_group_pasivo_corriente"/>
-    <field name="code_prefix">2.1.3</field>
+    <field name="code_prefix_start">2.1.3</field>
   </record>
-  <record model="account.group" id="account_group_deudas_tasas_municipales">
+  <record model="account.group.template" id="account_group_deudas_tasas_municipales">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Deudas Tasas Municipales</field>
-    <field name="parent_id" ref="account_group_deudas_fiscales"/>
-    <field name="code_prefix">2.1.3.01</field>
+    <field name="code_prefix_start">2.1.3.01</field>
   </record>
-  <record model="account.group" id="account_group_deudas_iibb">
+  <record model="account.group.template" id="account_group_deudas_iibb">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Deudas IIBB</field>
-    <field name="parent_id" ref="account_group_deudas_fiscales"/>
-    <field name="code_prefix">2.1.3.02</field>
+    <field name="code_prefix_start">2.1.3.02</field>
   </record>
-  <record model="account.group" id="account_group_deudas_iva">
+  <record model="account.group.template" id="account_group_deudas_iva">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Deudas IVA</field>
-    <field name="parent_id" ref="account_group_deudas_fiscales"/>
-    <field name="code_prefix">2.1.3.03</field>
+    <field name="code_prefix_start">2.1.3.03</field>
   </record>
-  <record model="account.group" id="account_group_deudas_imp_ganancias">
+  <record model="account.group.template" id="account_group_deudas_imp_ganancias">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Deudas Imp. Ganancias</field>
-    <field name="parent_id" ref="account_group_deudas_fiscales"/>
-    <field name="code_prefix">2.1.3.04</field>
+    <field name="code_prefix_start">2.1.3.04</field>
   </record>
-  <record model="account.group" id="account_group_remueraciones_y_cargas_sociales">
+  <record model="account.group.template" id="account_group_remueraciones_y_cargas_sociales">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Remueraciones y Cargas Sociales</field>
-    <field name="parent_id" ref="account_group_pasivo_corriente"/>
-    <field name="code_prefix">2.1.4</field>
+    <field name="code_prefix_start">2.1.4</field>
   </record>
-  <record model="account.group" id="account_group_cuentas_particulares">
+  <record model="account.group.template" id="account_group_cuentas_particulares">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Cuentas Particulares</field>
-    <field name="parent_id" ref="account_group_pasivo_corriente"/>
-    <field name="code_prefix">2.1.5</field>
+    <field name="code_prefix_start">2.1.5</field>
   </record>
-  <record model="account.group" id="account_group_pasivo_no_corriente">
+  <record model="account.group.template" id="account_group_pasivo_no_corriente">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Pasivo no Corriente</field>
-    <field name="parent_id" ref="account_group_pasivo"/>
-    <field name="code_prefix">2.2</field>
+    <field name="code_prefix_start">2.2</field>
   </record>
-  <record model="account.group" id="account_group_deudas_comerciales_a_largo_plazo">
+  <record model="account.group.template" id="account_group_deudas_comerciales_a_largo_plazo">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Deudas Comerciales a Largo Plazo</field>
-    <field name="parent_id" ref="account_group_pasivo_no_corriente"/>
-    <field name="code_prefix">2.2.1</field>
+    <field name="code_prefix_start">2.2.1</field>
   </record>
-  <record model="account.group" id="account_group_previsiones">
+  <record model="account.group.template" id="account_group_previsiones">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Previsiones</field>
-    <field name="parent_id" ref="account_group_pasivo_no_corriente"/>
-    <field name="code_prefix">2.2.2</field>
+    <field name="code_prefix_start">2.2.2</field>
   </record>
-  <record model="account.group" id="account_group_patrimonio_neto">
+  <record model="account.group.template" id="account_group_patrimonio_neto">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Patrimonio Neto</field>
-    <field name="code_prefix">3</field>
+    <field name="code_prefix_start">3</field>
   </record>
-  <record model="account.group" id="account_group_capital_social">
+  <record model="account.group.template" id="account_group_capital_social">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Capital Social</field>
-    <field name="parent_id" ref="account_group_patrimonio_neto"/>
-    <field name="code_prefix">3.1</field>
+    <field name="code_prefix_start">3.1</field>
   </record>
-  <record model="account.group" id="account_group_reservas">
+  <record model="account.group.template" id="account_group_reservas">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Reservas</field>
-    <field name="parent_id" ref="account_group_patrimonio_neto"/>
-    <field name="code_prefix">3.2</field>
+    <field name="code_prefix_start">3.2</field>
   </record>
-  <record model="account.group" id="account_group_resultados">
+  <record model="account.group.template" id="account_group_resultados">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Resultados</field>
-    <field name="parent_id" ref="account_group_patrimonio_neto"/>
-    <field name="code_prefix">3.3</field>
+    <field name="code_prefix_start">3.3</field>
   </record>
-  <record model="account.group" id="account_group_ingresos">
+  <record model="account.group.template" id="account_group_ingresos">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Ingresos</field>
-    <field name="code_prefix">4</field>
+    <field name="code_prefix_start">4</field>
   </record>
-  <record model="account.group" id="account_group_ingresos_por_ventas">
+  <record model="account.group.template" id="account_group_ingresos_por_ventas">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Ingresos por ventas</field>
-    <field name="parent_id" ref="account_group_ingresos"/>
-    <field name="code_prefix">4.1</field>
+    <field name="code_prefix_start">4.1</field>
   </record>
-  <record model="account.group" id="account_group_ingresos_por_resultados_financieros">
+  <record model="account.group.template" id="account_group_ingresos_por_resultados_financieros">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Ingresos por resultados financieros</field>
-    <field name="parent_id" ref="account_group_ingresos"/>
-    <field name="code_prefix">4.2</field>
+    <field name="code_prefix_start">4.2</field>
   </record>
-  <record model="account.group" id="account_group_ingresos_extraordinarios">
+  <record model="account.group.template" id="account_group_ingresos_extraordinarios">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Ingresos Extraordinarios</field>
-    <field name="parent_id" ref="account_group_ingresos"/>
-    <field name="code_prefix">4.3</field>
+    <field name="code_prefix_start">4.3</field>
   </record>
-  <record model="account.group" id="account_group_egresos">
+  <record model="account.group.template" id="account_group_egresos">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Egresos</field>
-    <field name="code_prefix">5</field>
+    <field name="code_prefix_start">5</field>
   </record>
-  <record model="account.group" id="account_group_gastos_operativos">
+  <record model="account.group.template" id="account_group_gastos_operativos">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Gastos Operativos</field>
-    <field name="parent_id" ref="account_group_egresos"/>
-    <field name="code_prefix">5.1</field>
+    <field name="code_prefix_start">5.1</field>
   </record>
-  <record model="account.group" id="account_group_costo_de_mercadería_vendida">
+  <record model="account.group.template" id="account_group_costo_de_mercadería_vendida">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Costo de Mercadería Vendida</field>
-    <field name="parent_id" ref="account_group_gastos_operativos"/>
-    <field name="code_prefix">5.1.1</field>
+    <field name="code_prefix_start">5.1.1</field>
   </record>
-  <record model="account.group" id="account_group_gastos_de_producción">
+  <record model="account.group.template" id="account_group_gastos_de_producción">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Gastos de Producción</field>
-    <field name="parent_id" ref="account_group_gastos_operativos"/>
-    <field name="code_prefix">5.1.2</field>
+    <field name="code_prefix_start">5.1.2</field>
   </record>
-  <record model="account.group" id="account_group_gastos_comerciales">
+  <record model="account.group.template" id="account_group_gastos_comerciales">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Gastos Comerciales</field>
-    <field name="parent_id" ref="account_group_egresos"/>
-    <field name="code_prefix">5.2</field>
+    <field name="code_prefix_start">5.2</field>
   </record>
-  <record model="account.group" id="account_group_gastos_administrativos">
+  <record model="account.group.template" id="account_group_gastos_administrativos">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Gastos Administrativos</field>
-    <field name="parent_id" ref="account_group_egresos"/>
-    <field name="code_prefix">5.3</field>
+    <field name="code_prefix_start">5.3</field>
   </record>
-  <record model="account.group" id="account_group_impuestos">
+  <record model="account.group.template" id="account_group_impuestos">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Impuestos</field>
-    <field name="parent_id" ref="account_group_egresos"/>
-    <field name="code_prefix">5.4</field>
+    <field name="code_prefix_start">5.4</field>
   </record>
-  <record model="account.group" id="account_group_tasas_municipales">
+  <record model="account.group.template" id="account_group_tasas_municipales">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Tasas Municipales</field>
-    <field name="parent_id" ref="account_group_impuestos"/>
-    <field name="code_prefix">5.4.1</field>
+    <field name="code_prefix_start">5.4.1</field>
   </record>
-  <record model="account.group" id="account_group_iibb">
+  <record model="account.group.template" id="account_group_iibb">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">IIBB</field>
-    <field name="parent_id" ref="account_group_impuestos"/>
-    <field name="code_prefix">5.4.2</field>
+    <field name="code_prefix_start">5.4.2</field>
   </record>
-  <record model="account.group" id="account_group_otros_impuestos">
+  <record model="account.group.template" id="account_group_otros_impuestos">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Otros Impuestos</field>
-    <field name="parent_id" ref="account_group_impuestos"/>
-    <field name="code_prefix">5.4.3</field>
+    <field name="code_prefix_start">5.4.3</field>
   </record>
-  <record model="account.group" id="account_group_imp_a_las_ganancias">
+  <record model="account.group.template" id="account_group_imp_a_las_ganancias">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Imp a las Ganancias</field>
-    <field name="parent_id" ref="account_group_egresos"/>
-    <field name="code_prefix">5.5</field>
+    <field name="code_prefix_start">5.5</field>
   </record>
-  <record model="account.group" id="account_group_gastos_financieros">
+  <record model="account.group.template" id="account_group_gastos_financieros">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">Gastos Financieros</field>
-    <field name="parent_id" ref="account_group_egresos"/>
-    <field name="code_prefix">5.6</field>
+    <field name="code_prefix_start">5.6</field>
   </record>
-  <record model="account.group" id="account_group_cuentas_puentes">
+  <record model="account.group.template" id="account_group_cuentas_puentes">
+    <field name="chart_template_id" ref="l10nar_base_chart_template"/>
     <field name="name">CUENTAS PUENTES</field>
-    <field name="code_prefix">6</field>
+    <field name="code_prefix_start">6</field>
   </record>
 </odoo>
diff --git a/addons/l10n_do/__manifest__.py b/addons/l10n_do/__manifest__.py
index 21b9dc796d7..b71c89a74fb 100644
--- a/addons/l10n_do/__manifest__.py
+++ b/addons/l10n_do/__manifest__.py
@@ -89,8 +89,8 @@ en Odoo):
                 ],
     'data': [
         # Basic accounting data
-        'data/account_group.xml',
         'data/l10n_do_chart_data.xml',
+        'data/account_group.xml',
         'data/account_account_tag_data.xml',
         'data/account.account.template.csv',
         'data/account_chart_template_data.xml',
diff --git a/addons/l10n_do/data/account.account.template.csv b/addons/l10n_do/data/account.account.template.csv
index 5fa4318b87b..eccff565a2a 100644
--- a/addons/l10n_do/data/account.account.template.csv
+++ b/addons/l10n_do/data/account.account.template.csv
@@ -1,282 +1,282 @@
-id,code,name,user_type_id/id,reconcile,chart_template_id/id,tag_ids/id,group_id/id
-do_niif_11010301,11010301,Depósitos a corto plazo en RD$,account.data_account_type_liquidity,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1101,account_tag_110103",l10n_do.account_group_110103
-do_niif_11010302,11010302,Depósitos a corto plazo en USD$,account.data_account_type_liquidity,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1101,account_tag_110103",l10n_do.account_group_110103
-do_niif_11020100,11020100,Bonos y Acciones Temporales,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1102",l10n_do.account_group_1102
-do_niif_11020200,11020200,Operaciones en Bolsa,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1102",l10n_do.account_group_1102
-do_niif_11020300,11020300,Otros Valores Negociables,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1102",l10n_do.account_group_1102
-do_niif_11030101,11030101,Cheques Devueltos por Cobrar,account.data_account_type_receivable,TRUE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1103,account_tag_110301",l10n_do.account_group_110301
-do_niif_11030102,11030102,Intereses por Cobrar,account.data_account_type_receivable,TRUE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1103,account_tag_110301",l10n_do.account_group_110301
-do_niif_11030201,11030201,Cuentas por Cobrar a Clientes,account.data_account_type_receivable,TRUE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1103,account_tag_110302",l10n_do.account_group_110302
-do_niif_11030210,11030210,Cuentas por Cobrar a Clientes (PoS),account.data_account_type_receivable,TRUE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1103,account_tag_110302",l10n_do.account_group_110302
-do_niif_11030202,11030202,Cuentas por Cobrar a Funcionarios y Empleados,account.data_account_type_receivable,TRUE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1103,account_tag_110302",l10n_do.account_group_110302
-do_niif_11030203,11030203,Cuentas por Cobrar a Afiliadas,account.data_account_type_receivable,TRUE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1103,account_tag_110302",l10n_do.account_group_110302
-do_niif_11030204,11030204,Cuentas por Cobrar a Accionistas,account.data_account_type_receivable,TRUE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1103,account_tag_110302",l10n_do.account_group_110302
-do_niif_11030205,11030205,Otras Cuentas por Cobrar,account.data_account_type_receivable,TRUE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1103,account_tag_110302",l10n_do.account_group_110302
-do_niif_11040100,11040100,Provisiones de Incobrables a Clientes,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1104",l10n_do.account_group_1104
-do_niif_11040200,11040200,Provisiones de Incobrables a Funcionarios y Empleados,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1104",l10n_do.account_group_1104
-do_niif_11040300,11040300,Provisiones de Incobrables a Afiliadas,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1104",l10n_do.account_group_1104
-do_niif_11040400,11040400,Provisiones de Incobrables a Accionistas,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1104",l10n_do.account_group_1104
-do_niif_11040500,11040500,Provisiones de Otras Cuentas Incobrables,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1104",l10n_do.account_group_1104
-do_niif_11050100,11050100,Inventario de Mercancías o Productos Terminados,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1105",l10n_do.account_group_1105
-do_niif_11050200,11050200,Inventario de Materia Prima,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1105",l10n_do.account_group_1105
-do_niif_11050300,11050300,Inventario en Tránsito,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1105",l10n_do.account_group_1105
-do_niif_11050400,11050400,Inventario de Materiales y Suministros,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1105",l10n_do.account_group_1105
-do_niif_11050500,11050500,Inventario de Combustibles,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1105",l10n_do.account_group_1105
-do_niif_11050600,11050600,Bienes Enviados No Facturados,account.data_account_type_current_assets,TRUE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1105",l10n_do.account_group_1105
-do_niif_11060100,11060100,Deterioro Acum. de Inventario en Almacen,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1106",l10n_do.account_group_1106
-do_niif_11060200,11060200,Deterioro Acum. de Materiales y Suministros,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1106",l10n_do.account_group_1106
-do_niif_11060300,11060300,Deterioro Acum. de Combustibles,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1106",l10n_do.account_group_1106
-do_niif_11070100,11070100,Obsolescencia de Inventario en Almacen,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1107",l10n_do.account_group_1107
-do_niif_11070200,11070200,Obsolescencia de Materiales y Suministros,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1107",l10n_do.account_group_1107
-do_niif_11070300,11070300,Obsolescencia de Combustibles,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1107",l10n_do.account_group_1107
-do_niif_11080101,11080101,ITBIS Pagado en Compras de Bienes Locales,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1108,account_tag_110801",l10n_do.account_group_110801
-do_niif_11080102,11080102,ITBIS Pagado en Compras de Servicios Deducibles,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1108,account_tag_110801",l10n_do.account_group_110801
-do_niif_11080103,11080103,ITBIS Pagado en Importaciones,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1108,account_tag_110801",l10n_do.account_group_110801
-do_niif_11080104,11080104,ITBIS en Compras de Bienes o Servicios Sujetos a Proporcionalidad,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1108,account_tag_110801",l10n_do.account_group_110801
-do_niif_11080105,11080105,ITBIS en Importaciones Sujeto a Proporcionalidad,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1108,account_tag_110801",l10n_do.account_group_110801
-do_niif_11080106,11080106,ITBIS Pagado en Importaciones Sujeto a Proporcionalidad,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1108,account_tag_110801",l10n_do.account_group_110801
-do_niif_11080301,11080301,ITBIS Retenido por Ventas (N08-04 y N02-05),account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1108,account_tag_110803",l10n_do.account_group_110803
-do_niif_11080302,11080302,ITBIS Retenido por Entidades del Estado (5%),account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1108,account_tag_110803",l10n_do.account_group_110803
-do_niif_11080303,11080303,Saldo a Favor Anterior,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1108,account_tag_110803",l10n_do.account_group_110803
-do_niif_11090100,11090100,Acciones Temporales,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1109",l10n_do.account_group_1109
-do_niif_11090200,11090200,Depósitos a Plazo Temporales,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1109",l10n_do.account_group_1109
-do_niif_11090300,11090300,Bonos Temporales,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1109",l10n_do.account_group_1109
-do_niif_11090400,11090400,Fianzas y Depósitos,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1109",l10n_do.account_group_1109
-do_niif_11100100,11100100,Avance a Proveedores,account.data_account_type_prepayments,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1110",l10n_do.account_group_1110
-do_niif_11100200,11100200,Alquileres pagados por Anticipado,account.data_account_type_prepayments,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1110",l10n_do.account_group_1110
-do_niif_11100300,11100300,Anticipos para Seguros,account.data_account_type_prepayments,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1110",l10n_do.account_group_1110
-do_niif_11100400,11100400,Anticipos para ISR,account.data_account_type_prepayments,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1110",l10n_do.account_group_1110
-do_niif_11100500,11100500,Anticipos para Gastos,account.data_account_type_prepayments,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1110",l10n_do.account_group_1110
-do_niif_11100600,11100600,Anticipos para 1% Activos,account.data_account_type_prepayments,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1110",l10n_do.account_group_1110
-do_niif_12010101,12010101,Terrenos,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120101",l10n_do.account_group_120101
-do_niif_12010102,12010102,Edificaciones,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120101",l10n_do.account_group_120101
-do_niif_12010103,12010103,Mejoras en Edificaciones,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120101",l10n_do.account_group_120101
-do_niif_12010104,12010104,Mejoras en Edificaciones y Locales Arrendados,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120101",l10n_do.account_group_120101
-do_niif_12010201,12010201,Equipos de Transporte Liviano,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120102",l10n_do.account_group_120102
-do_niif_12010202,12010202,Mobiliarios y Equipos de Oficina,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120102",l10n_do.account_group_120102
-do_niif_12010301,12010301,Maquinarias,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120103",l10n_do.account_group_120103
-do_niif_12010302,12010302,Herramientas,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120103",l10n_do.account_group_120103
-do_niif_12010303,12010303,Instalaciones,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120103",l10n_do.account_group_120103
-do_niif_12010304,12010304,Sistemas de Cámara y Seguridad,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120103",l10n_do.account_group_120103
-do_niif_12010305,12010305,Misceláneos u otros activos,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120103",l10n_do.account_group_120103
-do_niif_12020100,12020100,Depreciación Acum. de Edificios,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1202",l10n_do.account_group_1202
-do_niif_12020200,12020200,Depreciación Acum. de Equipos de Transporte,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1202",l10n_do.account_group_1202
-do_niif_12020300,12020300,Depreciación Acum. de Mobiliarios y Equipos,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1202",l10n_do.account_group_1202
-do_niif_12020400,12020400,Depreciación Acum. de Maquinarias,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1202",l10n_do.account_group_1202
-do_niif_12020500,12020500,Depreciación Acum. de Herramientas,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1202",l10n_do.account_group_1202
-do_niif_12020600,12020600,Depreciación Acum. de Instalaciones,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1202",l10n_do.account_group_1202
-do_niif_12040100,12040100,Marcas y Patentes,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1204",l10n_do.account_group_1204
-do_niif_12040200,12040200,Licencias y Programas Informáticos,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1204",l10n_do.account_group_1204
-do_niif_12050100,12050100,Edificaciones y Locales Arrendados,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1205",l10n_do.account_group_1205
-do_niif_12050200,12050200,Maquinarias y Equipos Arrendados,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1205",l10n_do.account_group_1205
-do_niif_12050300,12050300,Instalaciones Arrendadas,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1205",l10n_do.account_group_1205
-do_niif_12060100,12060100,Depreciación Acum. Edificaciones y Locales Arrendados,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1206",l10n_do.account_group_1206
-do_niif_12060200,12060200,Depreciación Acum. Maquinarias y Equipos Arrendados,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1206",l10n_do.account_group_1206
-do_niif_12060300,12060300,Depreciación Acum. Instalaciones Arrendadas,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1206",l10n_do.account_group_1206
-do_niif_12070100,12070100,Deterioro Valor Acum. Edificios y Locales Arrendados,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1207",l10n_do.account_group_1207
-do_niif_12070200,12070200,Deterioro Valor Acum. Maquinaria y Equipo Arrendado,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1207",l10n_do.account_group_1207
-do_niif_12070300,12070300,Deterioro Valor Acum. Instalaciones Arrendadas,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1207",l10n_do.account_group_1207
-do_niif_12080100,12080100,Acciones en otras sociedades,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1208",l10n_do.account_group_1208
-do_niif_12090100,12090100,Diferencias temporales deducibles,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1209",l10n_do.account_group_1209
-do_niif_12090200,12090200,Gastos Organizacionales Diferidos,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1209",l10n_do.account_group_1209
-do_niif_12090300,12090300,ISR Deducible,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1209",l10n_do.account_group_1209
-do_niif_13010100,13010101,Costos de Construcción en Proceso,account.data_account_type_non_current_assets,FALSE,do_chart_template,,
-do_niif_21010100,21010100,Préstamos Bancarios por Pagar,account.data_account_type_payable,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2101",l10n_do.account_group_2101
-do_niif_21010200,21010200,Cuentas por Pagar a Proveedores Locales,account.data_account_type_payable,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2101",l10n_do.account_group_2101
-do_niif_21010300,21010300,Cuentas por Pagar a Proveedores del Exterior,account.data_account_type_payable,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2101",l10n_do.account_group_2101
-do_niif_21010400,21010400,Cuentas por Pagar a Afiliadas,account.data_account_type_payable,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2101",l10n_do.account_group_2101
-do_niif_21010500,21010500,Cuentas por Pagar a Accionistas,account.data_account_type_payable,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2101",l10n_do.account_group_2101
-do_niif_21010600,21010600,Nóminas por Pagar,account.data_account_type_payable,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2101",l10n_do.account_group_2101
-do_niif_21010700,21010700,Intereses por Pagar,account.data_account_type_payable,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2101",l10n_do.account_group_2101
-do_niif_21010800,21010800,Otras Cuentas por Pagar,account.data_account_type_payable,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2101",l10n_do.account_group_2101
-do_niif_21020100,21020100,Dividendos por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102",l10n_do.account_group_2102
-do_niif_21020200,21020200,Comisiones por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102",l10n_do.account_group_2102
-do_niif_21020300,21020300,Vacaciones por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102",l10n_do.account_group_2102
-do_niif_21020400,21020400,Bonificaciones por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102",l10n_do.account_group_2102
-do_niif_21020500,21020500,Regalía Pascual por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102",l10n_do.account_group_2102
-do_niif_21020600,21020600,Seguro Médico por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102",l10n_do.account_group_2102
-do_niif_21020700,21020700,Seguro Familiar de Salud (SFS) por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102",l10n_do.account_group_2102
-do_niif_21020800,21020800,Aporte a Fondo de Pensiones (AFP) por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102",l10n_do.account_group_2102
-do_niif_21020900,21020900,Seguro de Riesgo Laboral (SRL) por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102",l10n_do.account_group_2102
-do_niif_21021000,21021000,INFOTEP por Pagar,account.data_account_type_payable,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102",l10n_do.account_group_2102
-do_niif_21021100,21021100,Tesorería de la Seguridad Social (TSS) por Pagar,account.data_account_type_payable,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102",l10n_do.account_group_2102
-do_niif_21021200,21021200,Bienes Recibidos no Facturados,account.data_account_type_non_current_liabilities,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102",l10n_do.account_group_2102
-do_niif_21030101,21030101,ITBIS por Venta Servicios,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210301",l10n_do.account_group_210301
-do_niif_21030102,21030102,ITBIS por Venta Bienes,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210301",l10n_do.account_group_210301
-do_niif_21030103,21030103,ITBIS por Venta Servicios en Nombre de Terceros,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210301",l10n_do.account_group_210301
-do_niif_21030201,21030201,ITBIS Retenido a Persona Jurídica (N02-05),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210302",l10n_do.account_group_210302
-do_niif_21030202,21030202,ITBIS Retenido a Persona Física (R293-11),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210302",l10n_do.account_group_210302
-do_niif_21030203,21030203,ITBIS Retenido a Entidades No Lucrativas (N01-11),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210302",l10n_do.account_group_210302
-do_niif_21030204,21030204,ITBIS Retenido por Servicios Profesionales (N02-05),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210302",l10n_do.account_group_210302
-do_niif_21030205,21030205,ITBIS Retenido a Informales de Bienes (N08-10),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210302",l10n_do.account_group_210302
-do_niif_21030301,21030301,ISR Retenido por Honorarios Profesionales de Personas Físicas,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210303",l10n_do.account_group_210303
-do_niif_21030302,21030302,ISR Retenido por Alquileres Pagados a Personas Físicas,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210303",l10n_do.account_group_210303
-do_niif_21030303,21030303,ISR Retenido por Dividendos Pagados,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210303",l10n_do.account_group_210303
-do_niif_21030304,21030304,ISR Retenido por Intereses Pagados al Exterior,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210303",l10n_do.account_group_210303
-do_niif_21030305,21030305,ISR Retenido por Intereses Pagados,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210303",l10n_do.account_group_210303
-do_niif_21030306,21030306,ISR Retenido por Transferencias de Títulos y Propiedades,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210303",l10n_do.account_group_210303
-do_niif_21030307,21030307,ISR Retenido por Remesas al Exterior (L253-12),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210303",l10n_do.account_group_210303
-do_niif_21030308,21030308,Otras Retenciones (N07-07),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210303",l10n_do.account_group_210303
-do_niif_21030309,21030309,Otras Retenciones,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210303",l10n_do.account_group_210303
-do_niif_21030401,21030401,Retención de Impuesto al Salario (ISR del IR3),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210304",l10n_do.account_group_210304
-do_niif_21030402,21030402,Retención de Seguro Familiar de Salud (SFS),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210304",l10n_do.account_group_210304
-do_niif_21030403,21030403,Retención de Fondo de Pensiones (AFP),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210304",l10n_do.account_group_210304
-do_niif_21030404,21030404,Retención de INFOTEP (0.5%),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210304",l10n_do.account_group_210304
-do_niif_21030501,21030501,ISR por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210305",l10n_do.account_group_210305
-do_niif_21030502,21030502,Anticipos ISR por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210305",l10n_do.account_group_210305
-do_niif_21030503,21030503,Propina Legal por Pagar (L16-92),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210305",l10n_do.account_group_210305
-do_niif_21030504,21030504,Otros Impuestos por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210305",l10n_do.account_group_210305
-do_niif_21040100,21040100,Provisiones Pago Alquileres,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2104",l10n_do.account_group_2104
-do_niif_21040200,21040200,Provisiones Arrendamiento Financiero,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2104",l10n_do.account_group_2104
-do_niif_21040300,21040300,Provisiones Gastos Fijos,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2104",l10n_do.account_group_2104
-do_niif_21050100,21050100,Tarjeta de Crédito Empresarial,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2105",l10n_do.account_group_2105
-do_niif_21050200,21050200,Prima de Tarjetas de Crédito,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2105",l10n_do.account_group_2105
-do_niif_22010100,22010100,Préstamos Bancarios Largo Plazo,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_22,account_tag_2201",l10n_do.account_group_2201
-do_niif_22010200,22010200,Préstamos Hipotecarios LP,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_22,account_tag_2201",l10n_do.account_group_2201
-do_niif_22012300,22012300,Préstamos Accionistas / Particulares,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_22,account_tag_2201",l10n_do.account_group_2201
-do_niif_22020100,22020100,Provisiones Beneficios de Empleados LP,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_22,account_tag_2202",l10n_do.account_group_2202
-do_niif_22020200,22020200,Provisiones Prestaciones Laborales,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_22,account_tag_2202",l10n_do.account_group_2202
-do_niif_22020300,22020300,Provisiones Indemnizaciones,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_22,account_tag_2202",l10n_do.account_group_2202
-do_niif_22030100,22030100,Anticipos o Garantías de Clientes,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_22,account_tag_2203",l10n_do.account_group_2203
-do_niif_22030200,22030200,Depósitos por Identificar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_22,account_tag_2203",l10n_do.account_group_2203
-do_niif_22040100,22040100,Provisiones Arrendamiento Financiero LP,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_22,account_tag_2204",l10n_do.account_group_2204
-do_niif_31010100,31010100,Capital Social Autorizado,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_31,account_tag_3101",l10n_do.account_group_3101
-do_niif_31010200,31010200,Capital Social en Acciones no Emitidas,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_31,account_tag_3101",l10n_do.account_group_3101
-do_niif_31010300,31010300,Capital Social Pagado,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_31,account_tag_3101",l10n_do.account_group_3101
-do_niif_31010400,31010400,Capital Social No Pagado,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_31,account_tag_3101",l10n_do.account_group_3101
-do_niif_31010500,31010500,Acciones o Participaciones en Tesorería,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_31,account_tag_3101",l10n_do.account_group_3101
-do_niif_31020100,31020100,Superávit por Revaluación de Terrenos,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_31,account_tag_3102",l10n_do.account_group_3102
-do_niif_31020200,31020200,Superávit por Revaluación de Edificaciones,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_31,account_tag_3102",l10n_do.account_group_3102
-do_niif_31020300,31020300,Superávit por Revaluación de Instalaciones,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_31,account_tag_3102",l10n_do.account_group_3102
-do_niif_31020400,31020400,Superávit por Revaluación de Mobiliario y Equipo,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_31,account_tag_3102",l10n_do.account_group_3102
-do_niif_32010100,32010100,Reserva Legal,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_32,account_tag_3201",l10n_do.account_group_3201
-do_niif_33010100,33010100,Utilidades de Ejercicios Anteriores,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_33,account_tag_3301",l10n_do.account_group_3301
-do_niif_33010200,33010200,Pérdidas de Ejercicios Anteriores,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_33,account_tag_3301",l10n_do.account_group_3301
-do_niif_33020100,33020100,Utilidad del Ejercicio,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_33,account_tag_3302",l10n_do.account_group_3302
-do_niif_33020200,33020200,Pérdidas del Ejercicio,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_33,account_tag_3302",l10n_do.account_group_3302
-do_niif_33040100,33040100,Superávit en Reserva,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_33,account_tag_3304",l10n_do.account_group_3304
-do_niif_33040200,33040200,Déficit en Reserva,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_33,account_tag_3304",l10n_do.account_group_3304
-do_niif_41010100,41010100,Ventas de Bienes,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_41,account_tag_4101",l10n_do.account_group_4101
-do_niif_41010200,41010200,Ventas por Exportaciones de Bienes,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_41,account_tag_4101",l10n_do.account_group_4101
-do_niif_41020100,41020100,Ventas de Servicios,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_41,account_tag_4102",l10n_do.account_group_4102
-do_niif_41020200,41020200,Ventas por Exportaciones de Servicios,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_41,account_tag_4102",l10n_do.account_group_4102
-do_niif_41030100,41030100,Devoluciones de Bienes,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_41,account_tag_4103",l10n_do.account_group_4103
-do_niif_41030200,41030200,Devoluciones por Servicios,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_41,account_tag_4103",l10n_do.account_group_4103
-do_niif_41040100,41040100,Descuentos por Ventas (por NC),account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_41,account_tag_4104",l10n_do.account_group_4104
-do_niif_42010100,42010100,Intereses sobre Certificados,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_42,account_tag_4201",l10n_do.account_group_4201
-do_niif_42010200,42010200,Intereses por Cuentas Bancarias,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_42,account_tag_4201",l10n_do.account_group_4201
-do_niif_42010300,42010300,Intereses por Financiamientos,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_42,account_tag_4201",l10n_do.account_group_4201
-do_niif_42020100,42020100,Ingresos por Ventas de Activos Depreciables (CAT II y III) ,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_42,account_tag_4202",l10n_do.account_group_4202
-do_niif_42030100,42030100,Ingresos por Dividendos Ganados,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_42,account_tag_4203",l10n_do.account_group_4203
-do_niif_42040100,42040100,Ingresos por Diferencia Cambiaria,account.data_account_type_other_income,FALSE,do_chart_template,"account_tag_4,account_tag_42,account_tag_4204",l10n_do.account_group_4204
-do_niif_42040200,42040200,Cobro de Cuentas Incobrables,account.data_account_type_other_income,FALSE,do_chart_template,"account_tag_4,account_tag_42,account_tag_4204",l10n_do.account_group_4204
-do_niif_42040300,42040300,Ingresos por Sobrante en Caja,account.data_account_type_other_income,FALSE,do_chart_template,"account_tag_4,account_tag_42,account_tag_4204",l10n_do.account_group_4204
-do_niif_51010100,51010100,Costos de Bienes,account.data_account_type_direct_costs,FALSE,do_chart_template,"account_tag_5,account_tag_51,account_tag_5101",l10n_do.account_group_5101
-do_niif_51010200,51010200,Costos de Servicios,account.data_account_type_direct_costs,FALSE,do_chart_template,"account_tag_5,account_tag_51,account_tag_5101",l10n_do.account_group_5101
-do_niif_51010300,51010300,Diferencia en Precio,account.data_account_type_direct_costs,FALSE,do_chart_template,"account_tag_5,account_tag_51,account_tag_5101",l10n_do.account_group_5101
-do_niif_51020400,51020400,Costos de Importación,account.data_account_type_direct_costs,FALSE,do_chart_template,"account_tag_5,account_tag_51,account_tag_5102",l10n_do.account_group_5102
-do_niif_51010500,51010500,ITBIS llevado al Costo,account.data_account_type_direct_costs,FALSE,do_chart_template,"account_tag_5,account_tag_51,account_tag_5101",l10n_do.account_group_5101
-do_niif_51020100,51020100,Costos de Materia Prima,account.data_account_type_direct_costs,FALSE,do_chart_template,"account_tag_5,account_tag_51,account_tag_5102",l10n_do.account_group_5102
-do_niif_51020200,51020200,Costos de Mano de Obra,account.data_account_type_direct_costs,FALSE,do_chart_template,"account_tag_5,account_tag_51,account_tag_5102",l10n_do.account_group_5102
-do_niif_51020300,51020300,Costos Indirectos,account.data_account_type_direct_costs,FALSE,do_chart_template,"account_tag_5,account_tag_51,account_tag_5102",l10n_do.account_group_5102
-do_niif_52010100,61010100,Sueldos y Salarios,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201",l10n_do.account_group_6101
-do_niif_52010200,61010200,Regalía Pascual,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201",l10n_do.account_group_6101
-do_niif_52010300,61010300,Retribuciones Complementarias,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201",l10n_do.account_group_6101
-do_niif_52010400,61010400,Bono Vacacional,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201",l10n_do.account_group_6101
-do_niif_52010500,61010500,Bono por Desempeño,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201",l10n_do.account_group_6101
-do_niif_52010600,61010600,Comisiones a Empleados,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201",l10n_do.account_group_6101
-do_niif_52010700,61010700,Indemnizaciones,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201",l10n_do.account_group_6101
-do_niif_52010800,61010800,Bonificaciones y Gratificaciones,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201",l10n_do.account_group_6101
-do_niif_52010900,61010900,Comidas o Dietas al Personal,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201",l10n_do.account_group_6101
-do_niif_52011000,61011000,Cursos y Entrenamientos,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201",l10n_do.account_group_6101
-do_niif_52011100,61011100,Prestaciones Laborales (Preaviso y Cesantia),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201",l10n_do.account_group_6101
-do_niif_52011200,61011200,Incentivos,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201",l10n_do.account_group_6101
-do_niif_52011300,61011300,Horas Extras,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201",l10n_do.account_group_6101
-do_niif_52011400,61011400,Uniformes,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201",l10n_do.account_group_6101
-do_niif_52011500,61011500,Otros Gastos de Personal,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201",l10n_do.account_group_6101
-do_niif_52010102,61010102,Contribución a la Administradora de Fondos de Pensiones (AFP),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201,account_tag_520101",l10n_do.account_group_610101
-do_niif_52010103,61010103,Contribución al Seguro Riesgo Laboral (SRL),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201,account_tag_520101",l10n_do.account_group_610101
-do_niif_52010104,61010104,Contribución al Seguro Familiar de Salud (SFS),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201,account_tag_520101",l10n_do.account_group_610101
-do_niif_52010201,61010201,Contribución a la Administradora de Riesgos de Salud (ARS),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201,account_tag_520102",l10n_do.account_group_610102
-do_niif_52010202,61010202,Contribución a Seguros del Personal,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201,account_tag_520102",l10n_do.account_group_610102
-do_niif_52010203,61010203,Contribución a Planes Complementarios de Salud,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201,account_tag_520102",l10n_do.account_group_610102
-do_niif_52010204,61010204,Contribución Seguros de Vida,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201,account_tag_520102",l10n_do.account_group_610102
-do_niif_52010205,61010205,Contribución al INFOTEP,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201,account_tag_520102",l10n_do.account_group_610102
-do_niif_52020100,61020100,Energía Eléctrica,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202",l10n_do.account_group_6102
-do_niif_52020200,61020200,Comunicaciones,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202",l10n_do.account_group_6102
-do_niif_52020300,61020300,Suministros de Oficina (Papelería y útiles),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202",l10n_do.account_group_6102
-do_niif_52020400,61020400,Útiles de Aseo y Limpieza,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202",l10n_do.account_group_6102
-do_niif_52020500,61020500,Agua y Basura,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202",l10n_do.account_group_6102
-do_niif_52020600,61020600,Seguro de Edificio y Locales,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202",l10n_do.account_group_6102
-do_niif_52020700,61020700,Combustibles y Lubricantes,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202",l10n_do.account_group_6102
-do_niif_52020800,61020800,Alquileres / Arrendamientos,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202",l10n_do.account_group_6102
-do_niif_52020900,61020900,Franquicias,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202",l10n_do.account_group_6102
-do_niif_52021000,61021000,Eventos,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202",l10n_do.account_group_6102
-do_niif_52021100,61021100,Seguros,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202",l10n_do.account_group_6102
-do_niif_52021200,61021200,Servicios de Mensajería,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202",l10n_do.account_group_6102
-do_niif_52021300,61021300,Flete y Carga,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202",l10n_do.account_group_6102
-do_niif_52021400,61021400,Cuotas y Suscripciones,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202",l10n_do.account_group_6102
-do_niif_52021500,61021500,Alojamiento en Hoteles,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202",l10n_do.account_group_6102
-do_niif_52030101,61030101,Legales (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301",l10n_do.account_group_610301
-do_niif_52030102,61030102,Contabilidad y Auditoría (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301",l10n_do.account_group_610301
-do_niif_52030103,61030103,Tecnología (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301",l10n_do.account_group_610301
-do_niif_52030104,61030104,Mantenimientos de Planta (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301",l10n_do.account_group_610301
-do_niif_52030105,61030105,Mantenimientos de Local (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301",l10n_do.account_group_610301
-do_niif_52030106,61030106,Mantenimientos Mobiliarios y Equipos (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301",l10n_do.account_group_610301
-do_niif_52030107,61030107,Asesorías (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301",l10n_do.account_group_610301
-do_niif_52030108,61030108,Fumigaciones (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301",l10n_do.account_group_610301
-do_niif_52030109,61030109,Copias y Escaneos (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301",l10n_do.account_group_610301
-do_niif_52030110,61030110,Servicios de Vigilancia (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301",l10n_do.account_group_610301
-do_niif_52030111,61030111,Otros Servicios Profesionales (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301",l10n_do.account_group_610301
-do_niif_52030201,61030201,Legales (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302",l10n_do.account_group_610302
-do_niif_52030202,61030202,Contabilidad y Auditoría (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302",l10n_do.account_group_610302
-do_niif_52030203,61030203,Tecnología (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302",l10n_do.account_group_610302
-do_niif_52030204,61030204,Mantenimiento de Planta (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302",l10n_do.account_group_610302
-do_niif_52030205,61030205,Mantenimiento del Local (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302",l10n_do.account_group_610302
-do_niif_52030206,61030206,Mantenimiento Mobiliario y Equipos (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302",l10n_do.account_group_610302
-do_niif_52030207,61030207,Asesorías (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302",l10n_do.account_group_610302
-do_niif_52030208,61030208,Fumigaciones (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302",l10n_do.account_group_610302
-do_niif_52030209,61030209,Copias y Escaneos (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302",l10n_do.account_group_610302
-do_niif_52030210,61030210,Servicios de Vigilancia (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302",l10n_do.account_group_610302
-do_niif_52030211,61030211,Otros Servicios Profesionales  (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302",l10n_do.account_group_610302
-do_niif_52030301,61030301,Honorarios por Servicios del Exterior - Relacionadas,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520303",l10n_do.account_group_610303
-do_niif_52030302,61030302,Honorarios por Servicios del Exterior - Terceros,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520303",l10n_do.account_group_610303
-do_niif_52040100,61040100,Gastos por Depreciación de Edificios,account.data_account_type_depreciation,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5204",l10n_do.account_group_6104
-do_niif_52040200,61040200,Gastos por Depreciación de Equipo de Transporte,account.data_account_type_depreciation,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5204",l10n_do.account_group_6104
-do_niif_52040300,61040300,Gastos por Depreciación de Mobiliario y Equipos,account.data_account_type_depreciation,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5204",l10n_do.account_group_6104
-do_niif_52040400,61040400,Gastos por Depreciación de Maquinaria,account.data_account_type_depreciation,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5204",l10n_do.account_group_6104
-do_niif_52040500,61040500,Gastos por Depreciación de Herramientas,account.data_account_type_depreciation,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5204",l10n_do.account_group_6104
-do_niif_52040600,61040600,Gastos por Depreciación de Instalaciones,account.data_account_type_depreciation,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5204",l10n_do.account_group_6104
-do_niif_52050100,61050100,Gastos por Reparación de Edificios,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5205",l10n_do.account_group_6105
-do_niif_52050200,61050200,Gastos por Reparación de Equipo de Transporte,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5205",l10n_do.account_group_6105
-do_niif_52050300,61050300,Gastos por Reparación de Mobiliario y Equipos,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5205",l10n_do.account_group_6105
-do_niif_52050400,61050400,Gastos por Reparación de Maquinaria,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5205",l10n_do.account_group_6105
-do_niif_52050500,61050500,Gastos por Reparación de Herramientas,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5205",l10n_do.account_group_6105
-do_niif_52050600,61050600,Gastos por Reparación de Instalaciones,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5205",l10n_do.account_group_6105
-do_niif_52060100,61060100,Relaciones Públicas,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5206",l10n_do.account_group_6106
-do_niif_52060200,61060200,Publicidad,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5206",l10n_do.account_group_6106
-do_niif_52060300,61060300,Gastos de Viajes y Representación,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5206",l10n_do.account_group_6106
-do_niif_52060400,61060400,Donaciones,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5206",l10n_do.account_group_6106
-do_niif_52060500,61060500,Donaciones a ProIndustria (Ley 392-07),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5206",l10n_do.account_group_6106
-do_niif_52060600,61060600,Promociones,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5206",l10n_do.account_group_6106
-do_niif_52060700,61060700,Gastos en Restaurantes,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5206",l10n_do.account_group_6106
-do_niif_52070100,61070100,Gastos por Préstamos Financieros,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5207",l10n_do.account_group_6107
-do_niif_52070200,61070200,Retención por Cheques o Transferencias Electrónicas (0.15%),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5207",l10n_do.account_group_6107
-do_niif_52070300,61070300,Intereses Bancarios,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5207",l10n_do.account_group_6107
-do_niif_52070400,61070400,Comisiones Bancarias,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5207",l10n_do.account_group_6107
-do_niif_52070500,61070500,Comisiones de Tarjeta de Crédito,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5207",l10n_do.account_group_6107
-do_niif_52070600,61070600,Cargos Bancarios,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5207",l10n_do.account_group_6107
-do_niif_52070700,61070700,Seguro sobre Préstamos Bancarios,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5207",l10n_do.account_group_6107
-do_niif_52070800,61070800,Pérdidas por Diferencia Cambiaria,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5207",l10n_do.account_group_6107
-do_niif_52070900,61070900,Otro Gastos Financieros,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5207",l10n_do.account_group_6107
-do_niif_52080100,61080100,Pérdidas por Faltante en Caja,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208",l10n_do.account_group_6108
-do_niif_52080200,61080200,Pérdidas por Ventas de Activos Fijos,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208",l10n_do.account_group_6108
-do_niif_52080300,61080300,Pérdidas por Cuentas Incobrables,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208",l10n_do.account_group_6108
-do_niif_52080400,61080400,Gastos por ISR,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208",l10n_do.account_group_6108
-do_niif_52080500,61080500,Impuestos a los Activos,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208",l10n_do.account_group_6108
-do_niif_52080600,61080600,Gastos por Penalidades/Recargos de DGII,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208",l10n_do.account_group_6108
-do_niif_52080700,61080700,Gastos por Penalidades/Recargos de TSS,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208",l10n_do.account_group_6108
-do_niif_52080800,61080800,Gastos sin Comprobantes,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208",l10n_do.account_group_6108
-do_niif_52080900,61080900,Gastos No Deducibles,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208",l10n_do.account_group_6108
-do_niif_52081000,61081000,Gastos por Impuestos,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208",l10n_do.account_group_6108
-do_niif_61010100,71010100,Ganancias o Pérdidas,account.data_unaffected_earnings,FALSE,do_chart_template,"account_tag_7,account_tag_61,account_tag_6101",l10n_do.account_group_7101
+id,code,name,user_type_id/id,reconcile,chart_template_id/id,tag_ids/id
+do_niif_11010301,11010301,Depósitos a corto plazo en RD$,account.data_account_type_liquidity,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1101,account_tag_110103"
+do_niif_11010302,11010302,Depósitos a corto plazo en USD$,account.data_account_type_liquidity,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1101,account_tag_110103"
+do_niif_11020100,11020100,Bonos y Acciones Temporales,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1102"
+do_niif_11020200,11020200,Operaciones en Bolsa,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1102"
+do_niif_11020300,11020300,Otros Valores Negociables,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1102"
+do_niif_11030101,11030101,Cheques Devueltos por Cobrar,account.data_account_type_receivable,TRUE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1103,account_tag_110301"
+do_niif_11030102,11030102,Intereses por Cobrar,account.data_account_type_receivable,TRUE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1103,account_tag_110301"
+do_niif_11030201,11030201,Cuentas por Cobrar a Clientes,account.data_account_type_receivable,TRUE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1103,account_tag_110302"
+do_niif_11030210,11030210,Cuentas por Cobrar a Clientes (PoS),account.data_account_type_receivable,TRUE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1103,account_tag_110302"
+do_niif_11030202,11030202,Cuentas por Cobrar a Funcionarios y Empleados,account.data_account_type_receivable,TRUE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1103,account_tag_110302"
+do_niif_11030203,11030203,Cuentas por Cobrar a Afiliadas,account.data_account_type_receivable,TRUE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1103,account_tag_110302"
+do_niif_11030204,11030204,Cuentas por Cobrar a Accionistas,account.data_account_type_receivable,TRUE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1103,account_tag_110302"
+do_niif_11030205,11030205,Otras Cuentas por Cobrar,account.data_account_type_receivable,TRUE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1103,account_tag_110302"
+do_niif_11040100,11040100,Provisiones de Incobrables a Clientes,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1104"
+do_niif_11040200,11040200,Provisiones de Incobrables a Funcionarios y Empleados,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1104"
+do_niif_11040300,11040300,Provisiones de Incobrables a Afiliadas,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1104"
+do_niif_11040400,11040400,Provisiones de Incobrables a Accionistas,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1104"
+do_niif_11040500,11040500,Provisiones de Otras Cuentas Incobrables,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1104"
+do_niif_11050100,11050100,Inventario de Mercancías o Productos Terminados,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1105"
+do_niif_11050200,11050200,Inventario de Materia Prima,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1105"
+do_niif_11050300,11050300,Inventario en Tránsito,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1105"
+do_niif_11050400,11050400,Inventario de Materiales y Suministros,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1105"
+do_niif_11050500,11050500,Inventario de Combustibles,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1105"
+do_niif_11050600,11050600,Bienes Enviados No Facturados,account.data_account_type_current_assets,TRUE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1105"
+do_niif_11060100,11060100,Deterioro Acum. de Inventario en Almacen,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1106"
+do_niif_11060200,11060200,Deterioro Acum. de Materiales y Suministros,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1106"
+do_niif_11060300,11060300,Deterioro Acum. de Combustibles,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1106"
+do_niif_11070100,11070100,Obsolescencia de Inventario en Almacen,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1107"
+do_niif_11070200,11070200,Obsolescencia de Materiales y Suministros,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1107"
+do_niif_11070300,11070300,Obsolescencia de Combustibles,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1107"
+do_niif_11080101,11080101,ITBIS Pagado en Compras de Bienes Locales,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1108,account_tag_110801"
+do_niif_11080102,11080102,ITBIS Pagado en Compras de Servicios Deducibles,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1108,account_tag_110801"
+do_niif_11080103,11080103,ITBIS Pagado en Importaciones,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1108,account_tag_110801"
+do_niif_11080104,11080104,ITBIS en Compras de Bienes o Servicios Sujetos a Proporcionalidad,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1108,account_tag_110801"
+do_niif_11080105,11080105,ITBIS en Importaciones Sujeto a Proporcionalidad,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1108,account_tag_110801"
+do_niif_11080106,11080106,ITBIS Pagado en Importaciones Sujeto a Proporcionalidad,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1108,account_tag_110801"
+do_niif_11080301,11080301,ITBIS Retenido por Ventas (N08-04 y N02-05),account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1108,account_tag_110803"
+do_niif_11080302,11080302,ITBIS Retenido por Entidades del Estado (5%),account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1108,account_tag_110803"
+do_niif_11080303,11080303,Saldo a Favor Anterior,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1108,account_tag_110803"
+do_niif_11090100,11090100,Acciones Temporales,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1109"
+do_niif_11090200,11090200,Depósitos a Plazo Temporales,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1109"
+do_niif_11090300,11090300,Bonos Temporales,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1109"
+do_niif_11090400,11090400,Fianzas y Depósitos,account.data_account_type_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1109"
+do_niif_11100100,11100100,Avance a Proveedores,account.data_account_type_prepayments,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1110"
+do_niif_11100200,11100200,Alquileres pagados por Anticipado,account.data_account_type_prepayments,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1110"
+do_niif_11100300,11100300,Anticipos para Seguros,account.data_account_type_prepayments,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1110"
+do_niif_11100400,11100400,Anticipos para ISR,account.data_account_type_prepayments,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1110"
+do_niif_11100500,11100500,Anticipos para Gastos,account.data_account_type_prepayments,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1110"
+do_niif_11100600,11100600,Anticipos para 1% Activos,account.data_account_type_prepayments,FALSE,do_chart_template,"account_tag_1,account_tag_11,account_tag_1110"
+do_niif_12010101,12010101,Terrenos,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120101"
+do_niif_12010102,12010102,Edificaciones,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120101"
+do_niif_12010103,12010103,Mejoras en Edificaciones,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120101"
+do_niif_12010104,12010104,Mejoras en Edificaciones y Locales Arrendados,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120101"
+do_niif_12010201,12010201,Equipos de Transporte Liviano,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120102"
+do_niif_12010202,12010202,Mobiliarios y Equipos de Oficina,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120102"
+do_niif_12010301,12010301,Maquinarias,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120103"
+do_niif_12010302,12010302,Herramientas,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120103"
+do_niif_12010303,12010303,Instalaciones,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120103"
+do_niif_12010304,12010304,Sistemas de Cámara y Seguridad,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120103"
+do_niif_12010305,12010305,Misceláneos u otros activos,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1201,account_tag_120103"
+do_niif_12020100,12020100,Depreciación Acum. de Edificios,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1202"
+do_niif_12020200,12020200,Depreciación Acum. de Equipos de Transporte,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1202"
+do_niif_12020300,12020300,Depreciación Acum. de Mobiliarios y Equipos,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1202"
+do_niif_12020400,12020400,Depreciación Acum. de Maquinarias,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1202"
+do_niif_12020500,12020500,Depreciación Acum. de Herramientas,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1202"
+do_niif_12020600,12020600,Depreciación Acum. de Instalaciones,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1202"
+do_niif_12040100,12040100,Marcas y Patentes,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1204"
+do_niif_12040200,12040200,Licencias y Programas Informáticos,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1204"
+do_niif_12050100,12050100,Edificaciones y Locales Arrendados,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1205"
+do_niif_12050200,12050200,Maquinarias y Equipos Arrendados,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1205"
+do_niif_12050300,12050300,Instalaciones Arrendadas,account.data_account_type_fixed_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1205"
+do_niif_12060100,12060100,Depreciación Acum. Edificaciones y Locales Arrendados,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1206"
+do_niif_12060200,12060200,Depreciación Acum. Maquinarias y Equipos Arrendados,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1206"
+do_niif_12060300,12060300,Depreciación Acum. Instalaciones Arrendadas,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1206"
+do_niif_12070100,12070100,Deterioro Valor Acum. Edificios y Locales Arrendados,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1207"
+do_niif_12070200,12070200,Deterioro Valor Acum. Maquinaria y Equipo Arrendado,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1207"
+do_niif_12070300,12070300,Deterioro Valor Acum. Instalaciones Arrendadas,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1207"
+do_niif_12080100,12080100,Acciones en otras sociedades,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1208"
+do_niif_12090100,12090100,Diferencias temporales deducibles,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1209"
+do_niif_12090200,12090200,Gastos Organizacionales Diferidos,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1209"
+do_niif_12090300,12090300,ISR Deducible,account.data_account_type_non_current_assets,FALSE,do_chart_template,"account_tag_1,account_tag_12,account_tag_1209"
+do_niif_13010100,13010101,Costos de Construcción en Proceso,account.data_account_type_non_current_assets,FALSE,do_chart_template,
+do_niif_21010100,21010100,Préstamos Bancarios por Pagar,account.data_account_type_payable,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2101"
+do_niif_21010200,21010200,Cuentas por Pagar a Proveedores Locales,account.data_account_type_payable,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2101"
+do_niif_21010300,21010300,Cuentas por Pagar a Proveedores del Exterior,account.data_account_type_payable,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2101"
+do_niif_21010400,21010400,Cuentas por Pagar a Afiliadas,account.data_account_type_payable,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2101"
+do_niif_21010500,21010500,Cuentas por Pagar a Accionistas,account.data_account_type_payable,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2101"
+do_niif_21010600,21010600,Nóminas por Pagar,account.data_account_type_payable,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2101"
+do_niif_21010700,21010700,Intereses por Pagar,account.data_account_type_payable,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2101"
+do_niif_21010800,21010800,Otras Cuentas por Pagar,account.data_account_type_payable,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2101"
+do_niif_21020100,21020100,Dividendos por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102"
+do_niif_21020200,21020200,Comisiones por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102"
+do_niif_21020300,21020300,Vacaciones por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102"
+do_niif_21020400,21020400,Bonificaciones por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102"
+do_niif_21020500,21020500,Regalía Pascual por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102"
+do_niif_21020600,21020600,Seguro Médico por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102"
+do_niif_21020700,21020700,Seguro Familiar de Salud (SFS) por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102"
+do_niif_21020800,21020800,Aporte a Fondo de Pensiones (AFP) por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102"
+do_niif_21020900,21020900,Seguro de Riesgo Laboral (SRL) por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102"
+do_niif_21021000,21021000,INFOTEP por Pagar,account.data_account_type_payable,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102"
+do_niif_21021100,21021100,Tesorería de la Seguridad Social (TSS) por Pagar,account.data_account_type_payable,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102"
+do_niif_21021200,21021200,Bienes Recibidos no Facturados,account.data_account_type_non_current_liabilities,TRUE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2102"
+do_niif_21030101,21030101,ITBIS por Venta Servicios,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210301"
+do_niif_21030102,21030102,ITBIS por Venta Bienes,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210301"
+do_niif_21030103,21030103,ITBIS por Venta Servicios en Nombre de Terceros,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210301"
+do_niif_21030201,21030201,ITBIS Retenido a Persona Jurídica (N02-05),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210302"
+do_niif_21030202,21030202,ITBIS Retenido a Persona Física (R293-11),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210302"
+do_niif_21030203,21030203,ITBIS Retenido a Entidades No Lucrativas (N01-11),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210302"
+do_niif_21030204,21030204,ITBIS Retenido por Servicios Profesionales (N02-05),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210302"
+do_niif_21030205,21030205,ITBIS Retenido a Informales de Bienes (N08-10),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210302"
+do_niif_21030301,21030301,ISR Retenido por Honorarios Profesionales de Personas Físicas,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210303"
+do_niif_21030302,21030302,ISR Retenido por Alquileres Pagados a Personas Físicas,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210303"
+do_niif_21030303,21030303,ISR Retenido por Dividendos Pagados,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210303"
+do_niif_21030304,21030304,ISR Retenido por Intereses Pagados al Exterior,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210303"
+do_niif_21030305,21030305,ISR Retenido por Intereses Pagados,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210303"
+do_niif_21030306,21030306,ISR Retenido por Transferencias de Títulos y Propiedades,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210303"
+do_niif_21030307,21030307,ISR Retenido por Remesas al Exterior (L253-12),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210303"
+do_niif_21030308,21030308,Otras Retenciones (N07-07),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210303"
+do_niif_21030309,21030309,Otras Retenciones,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210303"
+do_niif_21030401,21030401,Retención de Impuesto al Salario (ISR del IR3),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210304"
+do_niif_21030402,21030402,Retención de Seguro Familiar de Salud (SFS),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210304"
+do_niif_21030403,21030403,Retención de Fondo de Pensiones (AFP),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210304"
+do_niif_21030404,21030404,Retención de INFOTEP (0.5%),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210304"
+do_niif_21030501,21030501,ISR por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210305"
+do_niif_21030502,21030502,Anticipos ISR por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210305"
+do_niif_21030503,21030503,Propina Legal por Pagar (L16-92),account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210305"
+do_niif_21030504,21030504,Otros Impuestos por Pagar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2103,account_tag_210305"
+do_niif_21040100,21040100,Provisiones Pago Alquileres,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2104"
+do_niif_21040200,21040200,Provisiones Arrendamiento Financiero,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2104"
+do_niif_21040300,21040300,Provisiones Gastos Fijos,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2104"
+do_niif_21050100,21050100,Tarjeta de Crédito Empresarial,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2105"
+do_niif_21050200,21050200,Prima de Tarjetas de Crédito,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_21,account_tag_2105"
+do_niif_22010100,22010100,Préstamos Bancarios Largo Plazo,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_22,account_tag_2201"
+do_niif_22010200,22010200,Préstamos Hipotecarios LP,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_22,account_tag_2201"
+do_niif_22012300,22012300,Préstamos Accionistas / Particulares,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_22,account_tag_2201"
+do_niif_22020100,22020100,Provisiones Beneficios de Empleados LP,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_22,account_tag_2202"
+do_niif_22020200,22020200,Provisiones Prestaciones Laborales,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_22,account_tag_2202"
+do_niif_22020300,22020300,Provisiones Indemnizaciones,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_22,account_tag_2202"
+do_niif_22030100,22030100,Anticipos o Garantías de Clientes,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_22,account_tag_2203"
+do_niif_22030200,22030200,Depósitos por Identificar,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_22,account_tag_2203"
+do_niif_22040100,22040100,Provisiones Arrendamiento Financiero LP,account.data_account_type_non_current_liabilities,FALSE,do_chart_template,"account_tag_2,account_tag_22,account_tag_2204"
+do_niif_31010100,31010100,Capital Social Autorizado,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_31,account_tag_3101"
+do_niif_31010200,31010200,Capital Social en Acciones no Emitidas,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_31,account_tag_3101"
+do_niif_31010300,31010300,Capital Social Pagado,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_31,account_tag_3101"
+do_niif_31010400,31010400,Capital Social No Pagado,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_31,account_tag_3101"
+do_niif_31010500,31010500,Acciones o Participaciones en Tesorería,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_31,account_tag_3101"
+do_niif_31020100,31020100,Superávit por Revaluación de Terrenos,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_31,account_tag_3102"
+do_niif_31020200,31020200,Superávit por Revaluación de Edificaciones,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_31,account_tag_3102"
+do_niif_31020300,31020300,Superávit por Revaluación de Instalaciones,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_31,account_tag_3102"
+do_niif_31020400,31020400,Superávit por Revaluación de Mobiliario y Equipo,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_31,account_tag_3102"
+do_niif_32010100,32010100,Reserva Legal,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_32,account_tag_3201"
+do_niif_33010100,33010100,Utilidades de Ejercicios Anteriores,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_33,account_tag_3301"
+do_niif_33010200,33010200,Pérdidas de Ejercicios Anteriores,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_33,account_tag_3301"
+do_niif_33020100,33020100,Utilidad del Ejercicio,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_33,account_tag_3302"
+do_niif_33020200,33020200,Pérdidas del Ejercicio,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_33,account_tag_3302"
+do_niif_33040100,33040100,Superávit en Reserva,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_33,account_tag_3304"
+do_niif_33040200,33040200,Déficit en Reserva,account.data_account_type_equity,FALSE,do_chart_template,"account_tag_3,account_tag_33,account_tag_3304"
+do_niif_41010100,41010100,Ventas de Bienes,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_41,account_tag_4101"
+do_niif_41010200,41010200,Ventas por Exportaciones de Bienes,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_41,account_tag_4101"
+do_niif_41020100,41020100,Ventas de Servicios,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_41,account_tag_4102"
+do_niif_41020200,41020200,Ventas por Exportaciones de Servicios,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_41,account_tag_4102"
+do_niif_41030100,41030100,Devoluciones de Bienes,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_41,account_tag_4103"
+do_niif_41030200,41030200,Devoluciones por Servicios,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_41,account_tag_4103"
+do_niif_41040100,41040100,Descuentos por Ventas (por NC),account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_41,account_tag_4104"
+do_niif_42010100,42010100,Intereses sobre Certificados,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_42,account_tag_4201"
+do_niif_42010200,42010200,Intereses por Cuentas Bancarias,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_42,account_tag_4201"
+do_niif_42010300,42010300,Intereses por Financiamientos,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_42,account_tag_4201"
+do_niif_42020100,42020100,Ingresos por Ventas de Activos Depreciables (CAT II y III) ,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_42,account_tag_4202"
+do_niif_42030100,42030100,Ingresos por Dividendos Ganados,account.data_account_type_revenue,FALSE,do_chart_template,"account_tag_4,account_tag_42,account_tag_4203"
+do_niif_42040100,42040100,Ingresos por Diferencia Cambiaria,account.data_account_type_other_income,FALSE,do_chart_template,"account_tag_4,account_tag_42,account_tag_4204"
+do_niif_42040200,42040200,Cobro de Cuentas Incobrables,account.data_account_type_other_income,FALSE,do_chart_template,"account_tag_4,account_tag_42,account_tag_4204"
+do_niif_42040300,42040300,Ingresos por Sobrante en Caja,account.data_account_type_other_income,FALSE,do_chart_template,"account_tag_4,account_tag_42,account_tag_4204"
+do_niif_51010100,51010100,Costos de Bienes,account.data_account_type_direct_costs,FALSE,do_chart_template,"account_tag_5,account_tag_51,account_tag_5101"
+do_niif_51010200,51010200,Costos de Servicios,account.data_account_type_direct_costs,FALSE,do_chart_template,"account_tag_5,account_tag_51,account_tag_5101"
+do_niif_51010300,51010300,Diferencia en Precio,account.data_account_type_direct_costs,FALSE,do_chart_template,"account_tag_5,account_tag_51,account_tag_5101"
+do_niif_51020400,51020400,Costos de Importación,account.data_account_type_direct_costs,FALSE,do_chart_template,"account_tag_5,account_tag_51,account_tag_5102"
+do_niif_51010500,51010500,ITBIS llevado al Costo,account.data_account_type_direct_costs,FALSE,do_chart_template,"account_tag_5,account_tag_51,account_tag_5101"
+do_niif_51020100,51020100,Costos de Materia Prima,account.data_account_type_direct_costs,FALSE,do_chart_template,"account_tag_5,account_tag_51,account_tag_5102"
+do_niif_51020200,51020200,Costos de Mano de Obra,account.data_account_type_direct_costs,FALSE,do_chart_template,"account_tag_5,account_tag_51,account_tag_5102"
+do_niif_51020300,51020300,Costos Indirectos,account.data_account_type_direct_costs,FALSE,do_chart_template,"account_tag_5,account_tag_51,account_tag_5102"
+do_niif_52010100,61010100,Sueldos y Salarios,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201"
+do_niif_52010200,61010200,Regalía Pascual,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201"
+do_niif_52010300,61010300,Retribuciones Complementarias,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201"
+do_niif_52010400,61010400,Bono Vacacional,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201"
+do_niif_52010500,61010500,Bono por Desempeño,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201"
+do_niif_52010600,61010600,Comisiones a Empleados,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201"
+do_niif_52010700,61010700,Indemnizaciones,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201"
+do_niif_52010800,61010800,Bonificaciones y Gratificaciones,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201"
+do_niif_52010900,61010900,Comidas o Dietas al Personal,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201"
+do_niif_52011000,61011000,Cursos y Entrenamientos,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201"
+do_niif_52011100,61011100,Prestaciones Laborales (Preaviso y Cesantia),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201"
+do_niif_52011200,61011200,Incentivos,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201"
+do_niif_52011300,61011300,Horas Extras,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201"
+do_niif_52011400,61011400,Uniformes,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201"
+do_niif_52011500,61011500,Otros Gastos de Personal,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201"
+do_niif_52010102,61010102,Contribución a la Administradora de Fondos de Pensiones (AFP),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201,account_tag_520101"
+do_niif_52010103,61010103,Contribución al Seguro Riesgo Laboral (SRL),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201,account_tag_520101"
+do_niif_52010104,61010104,Contribución al Seguro Familiar de Salud (SFS),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201,account_tag_520101"
+do_niif_52010201,61010201,Contribución a la Administradora de Riesgos de Salud (ARS),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201,account_tag_520102"
+do_niif_52010202,61010202,Contribución a Seguros del Personal,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201,account_tag_520102"
+do_niif_52010203,61010203,Contribución a Planes Complementarios de Salud,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201,account_tag_520102"
+do_niif_52010204,61010204,Contribución Seguros de Vida,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201,account_tag_520102"
+do_niif_52010205,61010205,Contribución al INFOTEP,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5201,account_tag_520102"
+do_niif_52020100,61020100,Energía Eléctrica,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202"
+do_niif_52020200,61020200,Comunicaciones,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202"
+do_niif_52020300,61020300,Suministros de Oficina (Papelería y útiles),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202"
+do_niif_52020400,61020400,Útiles de Aseo y Limpieza,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202"
+do_niif_52020500,61020500,Agua y Basura,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202"
+do_niif_52020600,61020600,Seguro de Edificio y Locales,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202"
+do_niif_52020700,61020700,Combustibles y Lubricantes,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202"
+do_niif_52020800,61020800,Alquileres / Arrendamientos,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202"
+do_niif_52020900,61020900,Franquicias,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202"
+do_niif_52021000,61021000,Eventos,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202"
+do_niif_52021100,61021100,Seguros,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202"
+do_niif_52021200,61021200,Servicios de Mensajería,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202"
+do_niif_52021300,61021300,Flete y Carga,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202"
+do_niif_52021400,61021400,Cuotas y Suscripciones,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202"
+do_niif_52021500,61021500,Alojamiento en Hoteles,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5202"
+do_niif_52030101,61030101,Legales (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301"
+do_niif_52030102,61030102,Contabilidad y Auditoría (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301"
+do_niif_52030103,61030103,Tecnología (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301"
+do_niif_52030104,61030104,Mantenimientos de Planta (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301"
+do_niif_52030105,61030105,Mantenimientos de Local (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301"
+do_niif_52030106,61030106,Mantenimientos Mobiliarios y Equipos (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301"
+do_niif_52030107,61030107,Asesorías (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301"
+do_niif_52030108,61030108,Fumigaciones (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301"
+do_niif_52030109,61030109,Copias y Escaneos (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301"
+do_niif_52030110,61030110,Servicios de Vigilancia (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301"
+do_niif_52030111,61030111,Otros Servicios Profesionales (P. Física),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520301"
+do_niif_52030201,61030201,Legales (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302"
+do_niif_52030202,61030202,Contabilidad y Auditoría (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302"
+do_niif_52030203,61030203,Tecnología (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302"
+do_niif_52030204,61030204,Mantenimiento de Planta (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302"
+do_niif_52030205,61030205,Mantenimiento del Local (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302"
+do_niif_52030206,61030206,Mantenimiento Mobiliario y Equipos (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302"
+do_niif_52030207,61030207,Asesorías (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302"
+do_niif_52030208,61030208,Fumigaciones (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302"
+do_niif_52030209,61030209,Copias y Escaneos (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302"
+do_niif_52030210,61030210,Servicios de Vigilancia (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302"
+do_niif_52030211,61030211,Otros Servicios Profesionales  (P. Jurídica),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520302"
+do_niif_52030301,61030301,Honorarios por Servicios del Exterior - Relacionadas,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520303"
+do_niif_52030302,61030302,Honorarios por Servicios del Exterior - Terceros,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5203,account_tag_520303"
+do_niif_52040100,61040100,Gastos por Depreciación de Edificios,account.data_account_type_depreciation,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5204"
+do_niif_52040200,61040200,Gastos por Depreciación de Equipo de Transporte,account.data_account_type_depreciation,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5204"
+do_niif_52040300,61040300,Gastos por Depreciación de Mobiliario y Equipos,account.data_account_type_depreciation,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5204"
+do_niif_52040400,61040400,Gastos por Depreciación de Maquinaria,account.data_account_type_depreciation,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5204"
+do_niif_52040500,61040500,Gastos por Depreciación de Herramientas,account.data_account_type_depreciation,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5204"
+do_niif_52040600,61040600,Gastos por Depreciación de Instalaciones,account.data_account_type_depreciation,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5204"
+do_niif_52050100,61050100,Gastos por Reparación de Edificios,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5205"
+do_niif_52050200,61050200,Gastos por Reparación de Equipo de Transporte,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5205"
+do_niif_52050300,61050300,Gastos por Reparación de Mobiliario y Equipos,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5205"
+do_niif_52050400,61050400,Gastos por Reparación de Maquinaria,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5205"
+do_niif_52050500,61050500,Gastos por Reparación de Herramientas,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5205"
+do_niif_52050600,61050600,Gastos por Reparación de Instalaciones,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5205"
+do_niif_52060100,61060100,Relaciones Públicas,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5206"
+do_niif_52060200,61060200,Publicidad,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5206"
+do_niif_52060300,61060300,Gastos de Viajes y Representación,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5206"
+do_niif_52060400,61060400,Donaciones,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5206"
+do_niif_52060500,61060500,Donaciones a ProIndustria (Ley 392-07),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5206"
+do_niif_52060600,61060600,Promociones,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5206"
+do_niif_52060700,61060700,Gastos en Restaurantes,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5206"
+do_niif_52070100,61070100,Gastos por Préstamos Financieros,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5207"
+do_niif_52070200,61070200,Retención por Cheques o Transferencias Electrónicas (0.15%),account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5207"
+do_niif_52070300,61070300,Intereses Bancarios,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5207"
+do_niif_52070400,61070400,Comisiones Bancarias,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5207"
+do_niif_52070500,61070500,Comisiones de Tarjeta de Crédito,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5207"
+do_niif_52070600,61070600,Cargos Bancarios,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5207"
+do_niif_52070700,61070700,Seguro sobre Préstamos Bancarios,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5207"
+do_niif_52070800,61070800,Pérdidas por Diferencia Cambiaria,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5207"
+do_niif_52070900,61070900,Otro Gastos Financieros,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5207"
+do_niif_52080100,61080100,Pérdidas por Faltante en Caja,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208"
+do_niif_52080200,61080200,Pérdidas por Ventas de Activos Fijos,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208"
+do_niif_52080300,61080300,Pérdidas por Cuentas Incobrables,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208"
+do_niif_52080400,61080400,Gastos por ISR,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208"
+do_niif_52080500,61080500,Impuestos a los Activos,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208"
+do_niif_52080600,61080600,Gastos por Penalidades/Recargos de DGII,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208"
+do_niif_52080700,61080700,Gastos por Penalidades/Recargos de TSS,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208"
+do_niif_52080800,61080800,Gastos sin Comprobantes,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208"
+do_niif_52080900,61080900,Gastos No Deducibles,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208"
+do_niif_52081000,61081000,Gastos por Impuestos,account.data_account_type_expenses,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208"
+do_niif_61010100,71010100,Ganancias o Pérdidas,account.data_unaffected_earnings,FALSE,do_chart_template,"account_tag_7,account_tag_61,account_tag_6101"
diff --git a/addons/l10n_do/data/account_group.xml b/addons/l10n_do/data/account_group.xml
index 7aa42a8eda1..fc07a8f1e1b 100644
--- a/addons/l10n_do/data/account_group.xml
+++ b/addons/l10n_do/data/account_group.xml
@@ -1,470 +1,480 @@
 <?xml version="1.0" encoding="utf-8"?>
 <odoo>
     <data>
-        <record id="account_group_1" model="account.group">
+        <record id="account_group_1" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Activos</field>
-            <field name="code_prefix">1</field>
+            <field name="code_prefix_start">1</field>
         </record>
-        <record id="account_group_11" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_1"/>
+        <record id="account_group_11" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Activos Corrientes</field>
-            <field name="code_prefix">11</field>
+            <field name="code_prefix_start">11</field>
         </record>
-        <record id="account_group_1101" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_11"/>
+        <record id="account_group_1101" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Efectivo y Equivalentes de Efectivo</field>
-            <field name="code_prefix">1101</field>
+            <field name="code_prefix_start">1101</field>
         </record>
-        <record id="account_group_110101" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_1101"/>
+        <record id="account_group_110101" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Caja</field>
-            <field name="code_prefix">110101</field>
+            <field name="code_prefix_start">110101</field>
         </record>
-        <record id="account_group_110102" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_1101"/>
+        <record id="account_group_110102" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Bancos</field>
-            <field name="code_prefix">110102</field>
+            <field name="code_prefix_start">110102</field>
         </record>
-        <record id="account_group_110103" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_1101"/>
+        <record id="account_group_110103" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Inversiones Temporales Plazo Menor 90 días</field>
-            <field name="code_prefix">110103</field>
+            <field name="code_prefix_start">110103</field>
         </record>
-        <record id="account_group_1102" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_11"/>
+        <record id="account_group_1102" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Inversiones en Valores a Corto Plazo</field>
-            <field name="code_prefix">1102</field>
+            <field name="code_prefix_start">1102</field>
         </record>
-        <record id="account_group_110301" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_11"/>
+        <record id="account_group_1103" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Cuentas y Documentos por Cobrar</field>
-            <field name="code_prefix">1103</field>
+            <field name="code_prefix_start">1103</field>
         </record>
-        <record id="account_group_documentosporcobrar" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_110301"/>
+        <record id="account_group_110301" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Documentos por Cobrar</field>
-            <field name="code_prefix">110301</field>
+            <field name="code_prefix_start">110301</field>
         </record>
-        <record id="account_group_110302" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_110301"/>
+        <record id="account_group_110302" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Cuentas por Cobrar</field>
-            <field name="code_prefix">110302</field>
+            <field name="code_prefix_start">110302</field>
         </record>
-        <record id="account_group_1104" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_11"/>
+        <record id="account_group_1104" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Provisión para Cuentas Incobrables</field>
-            <field name="code_prefix">1104</field>
+            <field name="code_prefix_start">1104</field>
         </record>
-        <record id="account_group_1105" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_11"/>
+        <record id="account_group_1105" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Inventarios</field>
-            <field name="code_prefix">1105</field>
+            <field name="code_prefix_start">1105</field>
         </record>
-        <record id="account_group_1106" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_11"/>
+        <record id="account_group_1106" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Deterioro Acumulado de Valor de Inventarios</field>
-            <field name="code_prefix">1106</field>
+            <field name="code_prefix_start">1106</field>
         </record>
-        <record id="account_group_1107" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_11"/>
+        <record id="account_group_1107" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Estimación por Obsolencia de Inventario</field>
-            <field name="code_prefix">1107</field>
+            <field name="code_prefix_start">1107</field>
         </record>
-        <record id="account_group_1108" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_11"/>
+        <record id="account_group_1108" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Impuestos Adelantados</field>
-            <field name="code_prefix">1108</field>
+            <field name="code_prefix_start">1108</field>
         </record>
-        <record id="account_group_110801" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_1108"/>
+        <record id="account_group_110801" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">ITBIS Adelantado en Compras</field>
-            <field name="code_prefix">110801</field>
+            <field name="code_prefix_start">110801</field>
         </record>
-        <record id="account_group_110803" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_1108"/>
+        <record id="account_group_110803" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Otros Impuestos y Saldos</field>
-            <field name="code_prefix">110803</field>
+            <field name="code_prefix_start">110803</field>
         </record>
-        <record id="account_group_1109" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_11"/>
+        <record id="account_group_1109" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Inversiones Temporales</field>
-            <field name="code_prefix">1109</field>
+            <field name="code_prefix_start">1109</field>
         </record>
-        <record id="account_group_1110" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_11"/>
+        <record id="account_group_1110" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Pagos Anticipados</field>
-            <field name="code_prefix">1110</field>
+            <field name="code_prefix_start">1110</field>
         </record>
-        <record id="account_group_12" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_1"/>
+        <record id="account_group_12" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Activo Fijos</field>
-            <field name="code_prefix">12</field>
+            <field name="code_prefix_start">12</field>
         </record>
-        <record id="account_group_1201" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_12"/>
+        <record id="account_group_1201" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Propiedades, Planta y Equipo</field>
-            <field name="code_prefix">1201</field>
+            <field name="code_prefix_start">1201</field>
         </record>
-        <record id="account_group_120101" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_1201"/>
+        <record id="account_group_120101" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Bienes Inmuebles (CAT 1)</field>
-            <field name="code_prefix">120101</field>
+            <field name="code_prefix_start">120101</field>
         </record>
-        <record id="account_group_120102" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_1201"/>
+        <record id="account_group_120102" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Bienes Muebles (CAT 2)</field>
-            <field name="code_prefix">120102</field>
+            <field name="code_prefix_start">120102</field>
         </record>
-        <record id="account_group_120103" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_1201"/>
+        <record id="account_group_120103" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Bienes Muebles (CAT 3)</field>
-            <field name="code_prefix">120103</field>
+            <field name="code_prefix_start">120103</field>
         </record>
-        <record id="account_group_1202" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_12"/>
+        <record id="account_group_1202" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Depreciación Acumulada de Propiedades, Planta y Equipo</field>
-            <field name="code_prefix">1202</field>
+            <field name="code_prefix_start">1202</field>
         </record>
-        <record id="account_group_1203" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_12"/>
+        <record id="account_group_1203" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Deterioro de Valor Acumulado de Propiedades, Planta y Equipo</field>
-            <field name="code_prefix">1203</field>
+            <field name="code_prefix_start">1203</field>
         </record>
-        <record id="account_group_1204" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_12"/>
+        <record id="account_group_1204" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Activos Intangibles</field>
-            <field name="code_prefix">1204</field>
+            <field name="code_prefix_start">1204</field>
         </record>
-        <record id="account_group_1205" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_12"/>
+        <record id="account_group_1205" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Bienes en Arrendamiento</field>
-            <field name="code_prefix">1205</field>
+            <field name="code_prefix_start">1205</field>
         </record>
-        <record id="account_group_1206" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_12"/>
+        <record id="account_group_1206" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Depreciación Acumulada de Bienes en Arrendamiento</field>
-            <field name="code_prefix">1206</field>
+            <field name="code_prefix_start">1206</field>
         </record>
-        <record id="account_group_1207" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_12"/>
+        <record id="account_group_1207" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Deterioro de Valor Acumulado de Bienes en Arrendamiento</field>
-            <field name="code_prefix">1207</field>
+            <field name="code_prefix_start">1207</field>
         </record>
-        <record id="account_group_1208" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_12"/>
+        <record id="account_group_1208" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Inversiones Permanentes</field>
-            <field name="code_prefix">1208</field>
+            <field name="code_prefix_start">1208</field>
         </record>
-        <record id="account_group_1209" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_12"/>
+        <record id="account_group_1209" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Activos Diferidos</field>
-            <field name="code_prefix">1209</field>
+            <field name="code_prefix_start">1209</field>
         </record>
-        <record id="account_group_13" model="account.group">
+        <record id="account_group_13" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Costos de Construcción</field>
-            <field name="code_prefix">13</field>
+            <field name="code_prefix_start">13</field>
         </record>
-        <record id="account_group_1301" model="account.group">
+        <record id="account_group_1301" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Construcción en Proceso</field>
-            <field name="code_prefix">1301</field>
+            <field name="code_prefix_start">1301</field>
         </record>
-        <record id="account_group_130101" model="account.group">
+        <record id="account_group_130101" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Costos de Costrucción en Proceso</field>
-            <field name="code_prefix">130101</field>
+            <field name="code_prefix_start">130101</field>
         </record>
-        <record id="account_group_2" model="account.group">
+        <record id="account_group_2" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Pasivos</field>
-            <field name="code_prefix">2</field>
+            <field name="code_prefix_start">2</field>
         </record>
-        <record id="account_group_21" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_2"/>
+        <record id="account_group_21" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Pasivo Corriente</field>
-            <field name="code_prefix">21</field>
+            <field name="code_prefix_start">21</field>
         </record>
-        <record id="account_group_2101" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_21"/>
+        <record id="account_group_2101" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Cuentas y Documentos por Pagar a Corto Plazo</field>
-            <field name="code_prefix">2101</field>
+            <field name="code_prefix_start">2101</field>
         </record>
-        <record id="account_group_2102" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_21"/>
+        <record id="account_group_2102" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Beneficios por Pagar a Corto Plazo</field>
-            <field name="code_prefix">2102</field>
+            <field name="code_prefix_start">2102</field>
         </record>
-        <record id="account_group_2103" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_21"/>
+        <record id="account_group_2103" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Impuestos y Retenciones</field>
-            <field name="code_prefix">2103</field>
+            <field name="code_prefix_start">2103</field>
         </record>
-        <record id="account_group_210301" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_2103"/>
+        <record id="account_group_210301" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">ITBIS por Pagar</field>
-            <field name="code_prefix">210301</field>
+            <field name="code_prefix_start">210301</field>
         </record>
-        <record id="account_group_210302" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_2103"/>
+        <record id="account_group_210302" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">ITBIS Retenido</field>
-            <field name="code_prefix">210302</field>
+            <field name="code_prefix_start">210302</field>
         </record>
-        <record id="account_group_210303" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_2103"/>
+        <record id="account_group_210303" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">ISR Retenido</field>
-            <field name="code_prefix">210303</field>
+            <field name="code_prefix_start">210303</field>
         </record>
-        <record id="account_group_210304" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_2103"/>
+        <record id="account_group_210304" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Retenciones en Nómina</field>
-            <field name="code_prefix">210304</field>
+            <field name="code_prefix_start">210304</field>
         </record>
-        <record id="account_group_210305" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_2103"/>
+        <record id="account_group_210305" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Otros Impuestos o Retenciones</field>
-            <field name="code_prefix">210305</field>
+            <field name="code_prefix_start">210305</field>
         </record>
-        <record id="account_group_2104" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_21"/>
+        <record id="account_group_2104" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Provisiones a Corto Plazo</field>
-            <field name="code_prefix">2104</field>
+            <field name="code_prefix_start">2104</field>
         </record>
-        <record id="account_group_2105" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_21"/>
+        <record id="account_group_2105" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Tarjetas de Crédito</field>
-            <field name="code_prefix">2105</field>
+            <field name="code_prefix_start">2105</field>
         </record>
-        <record id="account_group_22" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_2"/>
+        <record id="account_group_22" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Pasivo No Corriente</field>
-            <field name="code_prefix">22</field>
+            <field name="code_prefix_start">22</field>
         </record>
-        <record id="account_group_2201" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_22"/>
+        <record id="account_group_2201" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Cuentas y Documentos por Pagar a Largo Plazo</field>
-            <field name="code_prefix">2201</field>
+            <field name="code_prefix_start">2201</field>
         </record>
-        <record id="account_group_2202" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_22"/>
+        <record id="account_group_2202" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Provisión para Obligaciones Laborales</field>
-            <field name="code_prefix">2202</field>
+            <field name="code_prefix_start">2202</field>
         </record>
-        <record id="account_group_2203" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_22"/>
+        <record id="account_group_2203" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Anticipos de Clientes y Pagos no Identificados</field>
-            <field name="code_prefix">2203</field>
+            <field name="code_prefix_start">2203</field>
         </record>
-        <record id="account_group_2204" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_22"/>
+        <record id="account_group_2204" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Provisiones a Largo Plazo</field>
-            <field name="code_prefix">2204</field>
+            <field name="code_prefix_start">2204</field>
         </record>
-        <record id="account_group_3" model="account.group">
+        <record id="account_group_3" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Capital</field>
-            <field name="code_prefix">3</field>
+            <field name="code_prefix_start">3</field>
         </record>
-        <record id="account_group_31" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_3"/>
+        <record id="account_group_31" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Capital Contable</field>
-            <field name="code_prefix">31</field>
+            <field name="code_prefix_start">31</field>
         </record>
-        <record id="account_group_3101" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_31"/>
+        <record id="account_group_3101" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Capital Social</field>
-            <field name="code_prefix">3101</field>
+            <field name="code_prefix_start">3101</field>
         </record>
-        <record id="account_group_3102" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_31"/>
+        <record id="account_group_3102" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Superávit por Revaluación de Activos</field>
-            <field name="code_prefix">3102</field>
+            <field name="code_prefix_start">3102</field>
         </record>
-        <record id="account_group_32" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_3"/>
+        <record id="account_group_32" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Utilidades Restringidas</field>
-            <field name="code_prefix">32</field>
+            <field name="code_prefix_start">32</field>
         </record>
-        <record id="account_group_3201" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_32"/>
+        <record id="account_group_3201" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Reserva Legal</field>
-            <field name="code_prefix">3201</field>
+            <field name="code_prefix_start">3201</field>
         </record>
-        <record id="account_group_33" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_3"/>
+        <record id="account_group_33" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Resultados</field>
-            <field name="code_prefix">33</field>
+            <field name="code_prefix_start">33</field>
         </record>
-        <record id="account_group_3301" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_33"/>
+        <record id="account_group_3301" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Resultados Acumulados</field>
-            <field name="code_prefix">3301</field>
+            <field name="code_prefix_start">3301</field>
         </record>
-        <record id="account_group_3302" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_33"/>
+        <record id="account_group_3302" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Resultados del Ejercicio</field>
-            <field name="code_prefix">3302</field>
+            <field name="code_prefix_start">3302</field>
         </record>
-        <record id="account_group_3304" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_33"/>
+        <record id="account_group_3304" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Otras Reservas de Patrimonio</field>
-            <field name="code_prefix">3304</field>
+            <field name="code_prefix_start">3304</field>
         </record>
-        <record id="account_group_4" model="account.group">
+        <record id="account_group_4" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Ingresos y Ganancias</field>
-            <field name="code_prefix">4</field>
+            <field name="code_prefix_start">4</field>
         </record>
-        <record id="account_group_41" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_4"/>
+        <record id="account_group_41" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Ingresos por Operaciones</field>
-            <field name="code_prefix">41</field>
+            <field name="code_prefix_start">41</field>
         </record>
-        <record id="account_group_4101" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_41"/>
+        <record id="account_group_4101" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Ventas de Bienes</field>
-            <field name="code_prefix">4101</field>
+            <field name="code_prefix_start">4101</field>
         </record>
-        <record id="account_group_4102" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_41"/>
+        <record id="account_group_4102" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Ventas de Servicios</field>
-            <field name="code_prefix">4102</field>
+            <field name="code_prefix_start">4102</field>
         </record>
-        <record id="account_group_4103" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_41"/>
+        <record id="account_group_4103" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Devoluciones</field>
-            <field name="code_prefix">4103</field>
+            <field name="code_prefix_start">4103</field>
         </record>
-        <record id="account_group_4104" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_41"/>
+        <record id="account_group_4104" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Descuentos</field>
-            <field name="code_prefix">4104</field>
+            <field name="code_prefix_start">4104</field>
         </record>
-        <record id="account_group_42" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_41"/>
+        <record id="account_group_42" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Ingresos No Operacionales</field>
-            <field name="code_prefix">42</field>
+            <field name="code_prefix_start">42</field>
         </record>
-        <record id="account_group_4201" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_4"/>
+        <record id="account_group_4201" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Intereses Ganados</field>
-            <field name="code_prefix">4201</field>
+            <field name="code_prefix_start">4201</field>
         </record>
-        <record id="account_group_4202" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_42"/>
+        <record id="account_group_4202" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Ventas de Activos</field>
-            <field name="code_prefix">4202</field>
+            <field name="code_prefix_start">4202</field>
         </record>
-        <record id="account_group_4203" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_42"/>
+        <record id="account_group_4203" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Dividendos Ganados</field>
-            <field name="code_prefix">4203</field>
+            <field name="code_prefix_start">4203</field>
         </record>
-        <record id="account_group_4204" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_42"/>
+        <record id="account_group_4204" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Ingresos Extraordinarios</field>
-            <field name="code_prefix">4204</field>
+            <field name="code_prefix_start">4204</field>
         </record>
-        <record id="account_group_5" model="account.group">
+        <record id="account_group_5" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Costos, Gastos y Pérdidas</field>
-            <field name="code_prefix">5</field>
+            <field name="code_prefix_start">5</field>
         </record>
-        <record id="account_group_51" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_5"/>
+        <record id="account_group_51" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Costos de Operación</field>
-            <field name="code_prefix">51</field>
+            <field name="code_prefix_start">51</field>
         </record>
-        <record id="account_group_5101" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_51"/>
+        <record id="account_group_5101" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Costos de Ventas</field>
-            <field name="code_prefix">5101</field>
+            <field name="code_prefix_start">5101</field>
         </record>
-        <record id="account_group_5102" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_51"/>
+        <record id="account_group_5102" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Costos de Producción</field>
-            <field name="code_prefix">5102</field>
+            <field name="code_prefix_start">5102</field>
         </record>
-        <record id="account_group_6" model="account.group">
+        <record id="account_group_6" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Gastos y Pérdidas</field>
-            <field name="code_prefix">6</field>
+            <field name="code_prefix_start">6</field>
         </record>
-        <record id="account_group_61" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_6"/>
+        <record id="account_group_61" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Gastos de Operación</field>
-            <field name="code_prefix">61</field>
+            <field name="code_prefix_start">61</field>
         </record>
-        <record id="account_group_6101" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_61"/>
+        <record id="account_group_6101" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Gastos de Personal</field>
-            <field name="code_prefix">6101</field>
+            <field name="code_prefix_start">6101</field>
         </record>
-        <record id="account_group_610101" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_6101"/>
+        <record id="account_group_610101" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Aportes a la Seguridad Social</field>
-            <field name="code_prefix">610101</field>
+            <field name="code_prefix_start">610101</field>
         </record>
-        <record id="account_group_610102" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_6101"/>
+        <record id="account_group_610102" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Otras Cargas Patronales</field>
-            <field name="code_prefix">610102</field>
+            <field name="code_prefix_start">610102</field>
         </record>
-        <record id="account_group_6102" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_61"/>
+        <record id="account_group_6102" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Gastos de Administración</field>
-            <field name="code_prefix">6102</field>
+            <field name="code_prefix_start">6102</field>
         </record>
-        <record id="account_group_6103" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_61"/>
+        <record id="account_group_6103" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Gastos por Trabajo, Suministros y Servicios</field>
-            <field name="code_prefix">6103</field>
+            <field name="code_prefix_start">6103</field>
         </record>
-        <record id="account_group_610301" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_6103"/>
+        <record id="account_group_610301" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Gastos Honorarios por Servicios Profesionales (P. Física)</field>
-            <field name="code_prefix">610301</field>
+            <field name="code_prefix_start">610301</field>
         </record>
-        <record id="account_group_610302" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_6103"/>
+        <record id="account_group_610302" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Gastos Honorarios por Servicios Profesionales (P. Jurídica)</field>
-            <field name="code_prefix">610302</field>
+            <field name="code_prefix_start">610302</field>
         </record>
-        <record id="account_group_610303" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_6103"/>
+        <record id="account_group_610303" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Gastos Honorarios por Servicios Profesionales (P. Jurídica)</field>
-            <field name="code_prefix">610303</field>
+            <field name="code_prefix_start">610303</field>
         </record>
-        <record id="account_group_6104" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_61"/>
+        <record id="account_group_6104" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Gastos por Depreciación</field>
-            <field name="code_prefix">6104</field>
+            <field name="code_prefix_start">6104</field>
         </record>
-        <record id="account_group_6105" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_61"/>
+        <record id="account_group_6105" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Gastos por Reparaciones</field>
-            <field name="code_prefix">6105</field>
+            <field name="code_prefix_start">6105</field>
         </record>
-        <record id="account_group_6106" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_61"/>
+        <record id="account_group_6106" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Gastos de Representación</field>
-            <field name="code_prefix">6106</field>
+            <field name="code_prefix_start">6106</field>
         </record>
-        <record id="account_group_6107" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_61"/>
+        <record id="account_group_6107" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Gastos Financieros</field>
-            <field name="code_prefix">6107</field>
+            <field name="code_prefix_start">6107</field>
         </record>
-        <record id="account_group_6108" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_61"/>
+        <record id="account_group_6108" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Gastos Extraordinarios</field>
-            <field name="code_prefix">6108</field>
+            <field name="code_prefix_start">6108</field>
         </record>
-        <record id="account_group_7" model="account.group">
+        <record id="account_group_7" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Cuentas Liquidadoras de Resultados</field>
-            <field name="code_prefix">7</field>
+            <field name="code_prefix_start">7</field>
         </record>
-        <record id="account_group_71" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_7"/>
+        <record id="account_group_71" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Cuenta Liquidadora</field>
-            <field name="code_prefix">71</field>
+            <field name="code_prefix_start">71</field>
         </record>
-        <record id="account_group_7101" model="account.group">
-            <field name="parent_id" ref="l10n_do.account_group_71"/>
+        <record id="account_group_7101" model="account.group.template">
+            <field name="chart_template_id" ref="do_chart_template"/>
             <field name="name">Pérdidas y Ganancias</field>
-            <field name="code_prefix">7101</field>
+            <field name="code_prefix_start">7101</field>
         </record>
     </data>
 </odoo>
diff --git a/addons/l10n_do/data/account_tax_report_data.xml b/addons/l10n_do/data/account_tax_report_data.xml
index 258f7210fea..4100b02f31c 100644
--- a/addons/l10n_do/data/account_tax_report_data.xml
+++ b/addons/l10n_do/data/account_tax_report_data.xml
@@ -140,4 +140,4 @@
         <field name="country_id" ref="base.do"/>
     </record>
 
-</odoo>
\ No newline at end of file
+</odoo>
diff --git a/addons/l10n_es/__manifest__.py b/addons/l10n_es/__manifest__.py
index 1c621269f02..03bd6c72b12 100644
--- a/addons/l10n_es/__manifest__.py
+++ b/addons/l10n_es/__manifest__.py
@@ -36,8 +36,8 @@ Spanish charts of accounts (PGCE 2008).
         "base_vat",
     ],
     "data" : [
-        'data/account_group.xml',
         'data/account_chart_template_data.xml',
+        'data/account_group.xml',
         'data/account.account.template-common.csv',
         'data/account.account.template-pymes.csv',
         'data/account.account.template-assoc.csv',
diff --git a/addons/l10n_es/data/account.account.template-assoc.csv b/addons/l10n_es/data/account.account.template-assoc.csv
index e4eaffbc6ab..ca965103a56 100644
--- a/addons/l10n_es/data/account.account.template-assoc.csv
+++ b/addons/l10n_es/data/account.account.template-assoc.csv
@@ -1,80 +1,80 @@
-"id","name","code","user_type_id/id","chart_template_id/id","group_id/id","reconcile"
-"account_assoc_100","Dotación fundacional","100","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_100","False"
-"account_assoc_1030","Fundadores, parte no desembolsada en fundaciones","1030","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_103","False"
-"account_assoc_1034","Asociados, parte no desembolsada en asociaciones","1034","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_103","False"
-"account_assoc_1040","Fundadores, por aportaciones no dinerarias pendientes, en fundaciones","1040","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_104","False"
-"account_assoc_1044","Asociados, por aportaciones no dinerarias pendientes, en asociaciones","1044","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_104","False"
-"account_assoc_120","Remanente","120","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_120","False"
-"account_assoc_121","Resultados negativos de ejercicios anteriores","121","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_121","False"
-"account_assoc_129","Resultado del ejercicio","129","account.data_unaffected_earnings","l10n_es.account_chart_template_assoc","l10n_es.account_group_129","False"
-"account_assoc_1300","Subvenciones del Estado","1300","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_130","False"
-"account_assoc_1301","Subvenciones de otras Administraciones Públicas","1301","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_130","False"
-"account_assoc_1320","Otras subvenciones","1320","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_132","False"
-"account_assoc_1321","Otras donaciones y legados","1321","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_132","False"
-"account_assoc_207","Derechos sobre activos cedidos en uso","207","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_207","False"
-"account_assoc_2400","Monumentos","2400","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_240","False"
-"account_assoc_2401","Jardines históricos","2401","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_240","False"
-"account_assoc_2402","Conjuntos históricos","2402","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_240","False"
-"account_assoc_2403","Sitios históricos","2403","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_240","False"
-"account_assoc_2404","Zonas arqueológicas","2404","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_240","False"
-"account_assoc_2490","Anticipos sobre bienes inmuebles del Patrimonio Histórico","2490","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_249","False"
-"account_assoc_2491","Anticipos sobre archivos del Patrimonio Histórico","2491","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_249","False"
-"account_assoc_2492","Anticipos sobre bibliotecas del Patrimonio Histórico","2492","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_249","False"
-"account_assoc_2493","Anticipos sobre museos del Patrimonio Histórico","2493","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_249","False"
-"account_assoc_2494","Anticipos sobre bienes muebles del Patrimonio Histórico","2494","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_249","False"
-"account_assoc_2807","Amortización acumulada de derechos sobre activos cedidos en uso","2807","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_280","False"
-"account_assoc_2830","Cesiones de uso del inmovilizado intangible","2830","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_283","False"
-"account_assoc_2831","Cesiones de uso del inmovilizado material","2831","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_283","False"
-"account_assoc_2907","Deterioro del valor sobre activos cedidos en uso","2907","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_290","False"
-"account_assoc_2935","Deterioro de valor de participaciones a largo plazo en otras partes vinculadas","2935","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_293","False"
-"account_assoc_296","Deterioro de  valor de participaciones en el patrimonio neto a largo plazo","296","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_296","False"
-"account_assoc_2990","Deterioro de valor de bienes del Patrimonio Histórico","2990","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_299","False"
-"account_assoc_2991","Deterioro de valor de archivos","2991","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_299","False"
-"account_assoc_2992","Deterioro de valor de bibliotecas","2992","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_299","False"
-"account_assoc_2993","Deterioro de valor de Museos","2993","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_299","False"
-"account_assoc_2994","Deterioro de valor de bienes muebles","2994","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_299","False"
-"account_assoc_412","Beneficiarios, acreedores","412","account.data_account_type_payable","l10n_es.account_chart_template_assoc","l10n_es.account_group_412","True"
-"account_assoc_447","Usuarios, deudores","447","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","l10n_es.account_group_447","True"
-"account_assoc_4480","Patrocinadores","4480","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","l10n_es.account_group_448","True"
-"account_assoc_4482","Afiliados","4482","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","l10n_es.account_group_448","True"
-"account_assoc_4489","Otros deudores","4489","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","l10n_es.account_group_448","True"
-"account_assoc_464","Entregas para gastos a justificar","464","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","l10n_es.account_group_464","True"
-"account_assoc_4707","Hacienda Pública, deudora por colaboración en la entrega y distribución de subvenciones (art.12 Ley de Subvenciones)","4707","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","l10n_es.account_group_470","True"
-"account_assoc_4757","Hacienda Pública, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvencioens)","4757","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","l10n_es.account_group_475","True"
-"account_assoc_490","Deterioro de valor de créditos por operaciones de la actividad","490","account.data_account_type_current_liabilities","l10n_es.account_chart_template_assoc","l10n_es.account_group_490","False"
-"account_assoc_551","Cuenta corriente con patronos y otros","551","account.data_account_type_current_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_551","False"
-"account_assoc_5935","Deterioro de valor de participaciones a corto plazo en otras partes vinculadas","5935","account.data_account_type_current_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_593","False"
-"account_assoc_596","Deterioro de valor de participaciones a corto plazo","596","account.data_account_type_current_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_596","False"
-"account_assoc_6501","Ayudas monetarias individuales","6501","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_650","False"
-"account_assoc_6502","Ayudas monetarias a entidades","6502","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_650","False"
-"account_assoc_6503","Ayudas monetarias realizadas a través de otras entidades o centros","6503","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_650","False"
-"account_assoc_6504","Ayudas monetarias de cooperación internacional","6504","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_650","False"
-"account_assoc_6510","Beneficio transferido (gestor)","6510","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_651","False"
-"account_assoc_6511","Ayudas no monetarias individuales","6511","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_651","False"
-"account_assoc_6512","Ayudas no monetarias a entidades","6512","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_651","False"
-"account_assoc_6513","Ayudas no monetarias realizadas a través de otras entidades o centros","6513","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_651","False"
-"account_assoc_6514","Ayudas no monetarias de cooperación internacional","6514","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_651","False"
-"account_assoc_653","Compensación de gastos por prestaciones de colaboración","653","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_653","False"
-"account_assoc_654","Reembolsos de gastos al órgano de gobierno","654","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_654","False"
-"account_assoc_655","Pérdidas de créditos derivados de la actividad incobrables","655","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_655","False"
-"account_assoc_6560","Beneficio transferido (gestor)","6560","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_656","False"
-"account_assoc_6561","Pérdida soportada(partícipe o asociado no gestor)","6561","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_656","False"
-"account_assoc_658","Reintegro de subvenciones, donaciones y legados recibidos, afectos a la actividad propia de la entidad ","658","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_658","False"
-"account_assoc_663","Pérdidas por valoración de instrumentos financieros por su valor razonable","663","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_663","False"
-"account_assoc_6710","Pérdidas procedentes del inmovilizado material","6710","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_671","False"
-"account_assoc_6711","Pérdidas procedentes de bienes del Patrimonio Histórico","6711","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_671","False"
-"account_assoc_6910","Pérdidas por deterioro del inmovilizado material","6910","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_691","False"
-"account_assoc_6911","Pérdidas por deterioro de bienes del Patrimonio Histórico","6911","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_691","False"
-"account_assoc_694","Pérdidas por deterioro de créditos por operaciones de la actividad","694","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_694","False"
-"account_assoc_720","Cuotas de asociados y afiliados","720","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_720","False"
-"account_assoc_721","Cuotas de usuarios","721","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_721","False"
-"account_assoc_722","Promociones de captación de recursos","722","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_722","False"
-"account_assoc_7230","Patrocinio","7230","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_723","False"
-"account_assoc_7231","Patrocinio publicitario","7231","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_723","False"
-"account_assoc_7233","Colaboraciones empresariales","7233","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_723","False"
-"account_assoc_728","Ingresos por reintegro de ayudas y asignaciones","728","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_728","False"
-"account_assoc_763","Beneficios por valoración de instrumentos financieros por su valor razonable","763","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_763","False"
-"account_assoc_791","Reversión del deterioro del inmovilizado material y de bienes del Patrimonio Histórico","791","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_791","False"
-"account_assoc_794","Reversión del deterioro de créditos por operaciones de la actividad","794","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_794","False"
-"account_assoc_7962","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas","7962","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_796","False"
-"account_assoc_7963","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas","7963","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_796","False"
+"id","name","code","user_type_id/id","chart_template_id/id","reconcile"
+"account_assoc_100","Dotación fundacional","100","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
+"account_assoc_1030","Fundadores, parte no desembolsada en fundaciones","1030","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
+"account_assoc_1034","Asociados, parte no desembolsada en asociaciones","1034","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
+"account_assoc_1040","Fundadores, por aportaciones no dinerarias pendientes, en fundaciones","1040","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
+"account_assoc_1044","Asociados, por aportaciones no dinerarias pendientes, en asociaciones","1044","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
+"account_assoc_120","Remanente","120","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
+"account_assoc_121","Resultados negativos de ejercicios anteriores","121","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
+"account_assoc_129","Resultado del ejercicio","129","account.data_unaffected_earnings","l10n_es.account_chart_template_assoc","False"
+"account_assoc_1300","Subvenciones del Estado","1300","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
+"account_assoc_1301","Subvenciones de otras Administraciones Públicas","1301","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
+"account_assoc_1320","Otras subvenciones","1320","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
+"account_assoc_1321","Otras donaciones y legados","1321","account.data_account_type_equity","l10n_es.account_chart_template_assoc","False"
+"account_assoc_207","Derechos sobre activos cedidos en uso","207","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_2400","Monumentos","2400","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_2401","Jardines históricos","2401","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_2402","Conjuntos históricos","2402","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_2403","Sitios históricos","2403","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_2404","Zonas arqueológicas","2404","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_2490","Anticipos sobre bienes inmuebles del Patrimonio Histórico","2490","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_2491","Anticipos sobre archivos del Patrimonio Histórico","2491","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_2492","Anticipos sobre bibliotecas del Patrimonio Histórico","2492","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_2493","Anticipos sobre museos del Patrimonio Histórico","2493","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_2494","Anticipos sobre bienes muebles del Patrimonio Histórico","2494","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_2807","Amortización acumulada de derechos sobre activos cedidos en uso","2807","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_2830","Cesiones de uso del inmovilizado intangible","2830","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_2831","Cesiones de uso del inmovilizado material","2831","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_2907","Deterioro del valor sobre activos cedidos en uso","2907","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_2935","Deterioro de valor de participaciones a largo plazo en otras partes vinculadas","2935","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_296","Deterioro de  valor de participaciones en el patrimonio neto a largo plazo","296","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_2990","Deterioro de valor de bienes del Patrimonio Histórico","2990","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_2991","Deterioro de valor de archivos","2991","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_2992","Deterioro de valor de bibliotecas","2992","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_2993","Deterioro de valor de Museos","2993","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_2994","Deterioro de valor de bienes muebles","2994","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_412","Beneficiarios, acreedores","412","account.data_account_type_payable","l10n_es.account_chart_template_assoc","True"
+"account_assoc_447","Usuarios, deudores","447","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","True"
+"account_assoc_4480","Patrocinadores","4480","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","True"
+"account_assoc_4482","Afiliados","4482","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","True"
+"account_assoc_4489","Otros deudores","4489","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","True"
+"account_assoc_464","Entregas para gastos a justificar","464","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","True"
+"account_assoc_4707","Hacienda Pública, deudora por colaboración en la entrega y distribución de subvenciones (art.12 Ley de Subvenciones)","4707","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","True"
+"account_assoc_4757","Hacienda Pública, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvencioens)","4757","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","True"
+"account_assoc_490","Deterioro de valor de créditos por operaciones de la actividad","490","account.data_account_type_current_liabilities","l10n_es.account_chart_template_assoc","False"
+"account_assoc_551","Cuenta corriente con patronos y otros","551","account.data_account_type_current_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_5935","Deterioro de valor de participaciones a corto plazo en otras partes vinculadas","5935","account.data_account_type_current_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_596","Deterioro de valor de participaciones a corto plazo","596","account.data_account_type_current_assets","l10n_es.account_chart_template_assoc","False"
+"account_assoc_6501","Ayudas monetarias individuales","6501","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_6502","Ayudas monetarias a entidades","6502","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_6503","Ayudas monetarias realizadas a través de otras entidades o centros","6503","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_6504","Ayudas monetarias de cooperación internacional","6504","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_6510","Beneficio transferido (gestor)","6510","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_6511","Ayudas no monetarias individuales","6511","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_6512","Ayudas no monetarias a entidades","6512","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_6513","Ayudas no monetarias realizadas a través de otras entidades o centros","6513","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_6514","Ayudas no monetarias de cooperación internacional","6514","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_653","Compensación de gastos por prestaciones de colaboración","653","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_654","Reembolsos de gastos al órgano de gobierno","654","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_655","Pérdidas de créditos derivados de la actividad incobrables","655","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_6560","Beneficio transferido (gestor)","6560","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_6561","Pérdida soportada(partícipe o asociado no gestor)","6561","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_658","Reintegro de subvenciones, donaciones y legados recibidos, afectos a la actividad propia de la entidad ","658","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_663","Pérdidas por valoración de instrumentos financieros por su valor razonable","663","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_6710","Pérdidas procedentes del inmovilizado material","6710","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_6711","Pérdidas procedentes de bienes del Patrimonio Histórico","6711","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_6910","Pérdidas por deterioro del inmovilizado material","6910","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_6911","Pérdidas por deterioro de bienes del Patrimonio Histórico","6911","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_694","Pérdidas por deterioro de créditos por operaciones de la actividad","694","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","False"
+"account_assoc_720","Cuotas de asociados y afiliados","720","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","False"
+"account_assoc_721","Cuotas de usuarios","721","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","False"
+"account_assoc_722","Promociones de captación de recursos","722","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","False"
+"account_assoc_7230","Patrocinio","7230","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","False"
+"account_assoc_7231","Patrocinio publicitario","7231","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","False"
+"account_assoc_7233","Colaboraciones empresariales","7233","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","False"
+"account_assoc_728","Ingresos por reintegro de ayudas y asignaciones","728","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","False"
+"account_assoc_763","Beneficios por valoración de instrumentos financieros por su valor razonable","763","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","False"
+"account_assoc_791","Reversión del deterioro del inmovilizado material y de bienes del Patrimonio Histórico","791","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","False"
+"account_assoc_794","Reversión del deterioro de créditos por operaciones de la actividad","794","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","False"
+"account_assoc_7962","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas","7962","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","False"
+"account_assoc_7963","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas","7963","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","False"
diff --git a/addons/l10n_es/data/account.account.template-common.csv b/addons/l10n_es/data/account.account.template-common.csv
index 499a615dbae..cfa2e673113 100644
--- a/addons/l10n_es/data/account.account.template-common.csv
+++ b/addons/l10n_es/data/account.account.template-common.csv
@@ -1,595 +1,595 @@
-"id","name","code","user_type_id/id","chart_template_id/id","group_id/id","reconcile"
-"account_common_101","Fondo social","101","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_101","False"
-"account_common_102","Capital","102","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_102","False"
-"account_common_108","Acciones o participaciones propias en situaciones especiales","108","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_108","False"
-"account_common_109","Acciones o participaciones propias para reducción de capital","109","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_109","False"
-"account_common_110","Prima de emisión o asunción","110","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_110","False"
-"account_common_112","Reserva legal","112","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_112","False"
-"account_common_113","Reservas voluntarias","113","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_113","False"
-"account_common_1140","Reservas para acciones o participaciones de la sociedad dominante","1140","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_1140","False"
-"account_common_1141","Reservas estatutarias","1141","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_1141","False"
-"account_common_1142","Reserva por capital amortizado","1142","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_1142","False"
-"account_common_1144","Reservas por acciones propias aceptadas en garantía","1144","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_1144","False"
-"account_common_118","Aportaciones de socios o propietarios","118","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_118","False"
-"account_common_119","Diferencias por ajuste del capital a euros","119","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_119","False"
-"account_common_131","Donaciones y legados de capital","131","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_131","False"
-"account_common_1370","Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios","1370","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_1370","False"
-"account_common_1371","Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios","1371","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_1371","False"
-"account_common_141","Provisión para impuestos","141","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_141","True"
-"account_common_142","Provisión para otras responsabilidades","142","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_142","True"
-"account_common_143","Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado","143","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_143","True"
-"account_common_145","Provisión para actuaciones medioambientales","145","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_145","True"
-"account_common_150","Acciones o participaciones consideradas como pasivos financieros","150","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_150","False"
-"account_common_1533","Desembolsos no exigidos, empresas del grupo","1533","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1533","False"
-"account_common_1534","Desembolsos no exigidos, empresas asociadas","1534","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1534","False"
-"account_common_1535","Desembolsos no exigidos, otras partes vinculadas","1535","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1535","False"
-"account_common_1536","Otros desembolsos no exigidos","1536","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1536","False"
-"account_common_1543","Aportaciones no dinerarias pendientes, empresas del grupo","1543","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1543","False"
-"account_common_1544","Aportaciones no dinerarias pendientes, empresas asociadas","1544","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1544","False"
-"account_common_1545","Aportaciones no dinerarias pendientes, otras partes vinculadas","1545","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1545","False"
-"account_common_1546","Otras aportaciones no dinerarias pendientes","1546","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1546","False"
-"account_common_1603","Deudas con entidades de crédito vinculadas, empresas del grupo","1603","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1603","False"
-"account_common_1604","Deudas con entidades de crédito vinculadas, empresas asociadas","1604","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1604","False"
-"account_common_1605","Deudas con otras entidades de crédito vinculadas","1605","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1605","False"
-"account_common_1613","Proveedores de inmovilizado, empresas del grupo","1613","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1613","False"
-"account_common_1614","Proveedores de inmovilizado, empresas asociadas","1614","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1614","False"
-"account_common_1615","Proveedores de inmovilizado, otras partes vinculadas","1615","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1615","False"
-"account_common_1623","Acreedores por arrendamiento financiero, empresas de grupo","1623","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1623","False"
-"account_common_1624","Acreedores por arrendamiento financiero, empresas asociadas","1624","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1624","False"
-"account_common_1625","Acreedores por arrendamiento financiero, otras partes vinculadas","1625","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1625","False"
-"account_common_1633","Otras deudas, empresas del grupo","1633","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1633","False"
-"account_common_1634","Otras deudas, empresas asociadas","1634","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1634","False"
-"account_common_1635","Otras deudas, con otras partes vinculadas","1635","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1635","False"
-"account_common_170","Deudas con entidades de crédito","170","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_170","False"
-"account_common_171","Deudas","171","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_171","False"
-"account_common_172","Deudas transformables en subvenciones, donaciones y legados","172","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_172","False"
-"account_common_173","Proveedores de inmovilizado","173","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_173","False"
-"account_common_174","Acreedores por arrendamiento financiero","174","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_174","False"
-"account_common_175","Efectos a pagar","175","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_175","False"
-"account_common_176","Pasivos por derivados financieros","176","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1760","False"
-"account_common_177","Obligaciones y bonos","177","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_177","False"
-"account_common_179","Deudas representadas en otros valores negociables","179","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_179","False"
-"account_common_180","Fianzas recibidas","180","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_180","False"
-"account_common_181","Anticipos recibidos por ventas o prestaciones de servicios","181","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_181","False"
-"account_common_185","Depósitos recibidos","185","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_185","False"
-"account_common_190","Acciones o participaciones emitidas","190","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_190","False"
-"account_common_192","Suscriptores de acciones","192","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_192","False"
-"account_common_194","Capital emitido pendiente de inscripción","194","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_194","False"
-"account_common_195","Acciones o participaciones emitidas consideradas como pasivos financieros","195","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_195","False"
-"account_common_197","Suscriptores de acciones consideradas como pasivos financieros","197","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_197","False"
-"account_common_199","Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción","199","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_199","False"
-"account_common_200","Investigación","200","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_200","False"
-"account_common_201","Desarrollo","201","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_201","False"
-"account_common_202","Concesiones administrativas","202","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_202","False"
-"account_common_203","Propiedad industrial","203","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_203","False"
-"account_common_205","Derechos de traspaso","205","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_205","False"
-"account_common_206","Aplicaciones informáticas","206","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_206","False"
-"account_common_209","Anticipos para inmovilizaciones intangibles","209","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_209","False"
-"account_common_210","Terrenos y bienes naturales","210","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_210","False"
-"account_common_211","Construcciones","211","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_211","False"
-"account_common_212","Instalaciones técnicas","212","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_212","False"
-"account_common_213","Maquinaria","213","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_213","False"
-"account_common_214","Utillaje","214","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_214","False"
-"account_common_215","Otras instalaciones","215","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_215","False"
-"account_common_216","Mobiliario","216","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_216","False"
-"account_common_217","Equipos para proceso de información","217","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_217","False"
-"account_common_218","Elementos de transporte","218","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_218","False"
-"account_common_219","Otro inmovilizado material","219","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_219","False"
-"account_common_220","Inversiones en terrenos y bienes naturales","220","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_220","False"
-"account_common_221","Inversiones en construcciones","221","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_221","False"
-"account_common_230","Adaptación de terrenos y bienes naturales","230","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_230","False"
-"account_common_231","Construcciones en curso","231","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_231","False"
-"account_common_232","Instalaciones técnicas en montaje","232","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_232","False"
-"account_common_233","Maquinaria en montaje","233","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_233","False"
-"account_common_237","Equipos para procesos de información en montaje","237","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_237","False"
-"account_common_239","Anticipos para inmovilizaciones materiales","239","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_239","False"
-"account_common_2413","Valores representativos de deuda de empresas del grupo","2413","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2413","False"
-"account_common_2414","Valores representativos de deuda de empresas asociadas","2414","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2414","False"
-"account_common_2415","Valores representativos de deuda de otras partes vinculadas","2415","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2415","False"
-"account_common_2423","Créditos a empresas del grupo","2423","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2423","False"
-"account_common_2424","Créditos a empresas asociadas","2424","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2424","False"
-"account_common_2425","Créditos a otras partes vinculadas","2425","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2425","False"
-"account_common_250","Inversiones financieras en instrumentos de patrimonio","250","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_250","False"
-"account_common_251","Valores representativos de deuda","251","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_251","False"
-"account_common_252","Créditos","252","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_252","False"
-"account_common_253","Créditos por enajenación de inmovilizado","253","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_253","False"
-"account_common_254","Créditos al personal","254","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_254","False"
-"account_common_258","Imposiciones","258","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_258","False"
-"account_common_259","Desembolsos pendientes sobre participaciones en el patrimonio neto","259","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_259","False"
-"account_common_260","Fianzas constituidas","260","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_260","False"
-"account_common_265","Depósitos constituidos","265","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_265","False"
-"account_common_2800","Amortización acumulada de investigación","2800","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2800","False"
-"account_common_2801","Amortización acumulada de desarrollo","2801","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2801","False"
-"account_common_2802","Amortización acumulada de concesiones administrativas","2802","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2802","False"
-"account_common_2803","Amortización acumulada de propiedad industrial","2803","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2803","False"
-"account_common_2805","Amortización acumulada de derechos de traspaso","2805","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2805","False"
-"account_common_2806","Amortización acumulada de aplicaciones informáticas","2806","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2806","False"
-"account_common_2811","Amortización acumulada de construcciones","2811","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2811","False"
-"account_common_2812","Amortización acumulada de instalaciones técnicas","2812","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2812","False"
-"account_common_2813","Amortización acumulada de maquinaria","2813","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2813","False"
-"account_common_2814","Amortización acumulada de utillaje","2814","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2814","False"
-"account_common_2815","Amortización acumulada de otras instalaciones","2815","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2815","False"
-"account_common_2816","Amortización acumulada de mobiliario","2816","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2816","False"
-"account_common_2817","Amortización acumulada de equipos para proceso de información","2817","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2817","False"
-"account_common_2818","Amortización acumulada de elementos de transporte","2818","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2818","False"
-"account_common_2819","Amortización acumulada de otro inmovilizado material","2819","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2819","False"
-"account_common_282","Amortización acumulada de las inversiones inmobiliarias","282","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_282","False"
-"account_common_2900","Deterioro del valor de investigación","2900","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2900","False"
-"account_common_2901","Deterioro del valor de desarrollo","2901","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2901","False"
-"account_common_2902","Deterioro del valor de concesiones administrativas","2902","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2902","False"
-"account_common_2903","Deterioro del valor de propiedad industrial","2903","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2903","False"
-"account_common_2905","Deterioro del valor de derechos de traspaso","2905","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2905","False"
-"account_common_2906","Deterioro del valor de aplicaciones informáticas","2906","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2906","False"
-"account_common_2910","Deterioro de valor de terrenos y bienes naturales","2910","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2910","False"
-"account_common_2911","Deterioro de valor de construcciones","2911","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2911","False"
-"account_common_2912","Deterioro de valor de instalaciones técnicas","2912","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2912","False"
-"account_common_2913","Deterioro de valor de maquinaria","2913","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2913","False"
-"account_common_2914","Deterioro de valor de utillaje","2914","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2914","False"
-"account_common_2915","Deterioro de valor de otras instalaciones","2915","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2915","False"
-"account_common_2916","Deterioro de valor de mobiliario","2916","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2916","False"
-"account_common_2917","Deterioro de valor de equipos para proceso de información","2917","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2917","False"
-"account_common_2918","Deterioro de valor de elementos de transporte","2918","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2918","False"
-"account_common_2919","Deterioro de valor de otro inmovilizado material","2919","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2919","False"
-"account_common_2920","Deterioro de valor de los terrenos y bienes naturales","2920","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2920","False"
-"account_common_2921","Deterioro de valor de construcciones","2921","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2921","False"
-"account_common_2933","Deterioro de valor de participaciones en empresas del grupo","2933","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2933","False"
-"account_common_2934","Deterioro de valor de participaciones en empresas asociadas","2934","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2934","False"
-"account_common_2943","Deterioro de valor de valores representativos de deuda de empresas del grupo","2943","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2943","False"
-"account_common_2944","Deterioro de valor de valores representativos de deuda de empresas asociadas","2944","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2944","False"
-"account_common_2945","Deterioro de valor de valores representativos de deuda de otras partes vinculadas","2945","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2945","False"
-"account_common_2953","Deterioro de valor de créditos a empresas del grupo","2953","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2953","False"
-"account_common_2954","Deterioro de valor de créditos a empresas asociadas","2954","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2954","False"
-"account_common_2955","Deterioro de valor de créditos a otras partes vinculadas","2955","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2955","False"
-"account_common_297","Deterioro de valor de valores representativos de deuda","297","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_297","False"
-"account_common_298","Deterioro de valor de créditos","298","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_298","False"
-"account_common_300","Mercaderías A","300","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_300","False"
-"account_common_301","Mercaderías B","301","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_301","False"
-"account_common_310","Materias primas A","310","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_310","False"
-"account_common_311","Materias primas B","311","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_311","False"
-"account_common_320","Elementos y conjuntos incorporables","320","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_320","False"
-"account_common_321","Combustibles","321","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_321","False"
-"account_common_322","Repuestos","322","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_322","False"
-"account_common_325","Materiales diversos","325","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_325","False"
-"account_common_326","Embalajes","326","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_326","False"
-"account_common_327","Envases","327","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_327","False"
-"account_common_328","Material de oficina","328","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_328","False"
-"account_common_330","Productos en curso A","330","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_330","False"
-"account_common_331","Productos en curso B","331","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_331","False"
-"account_common_340","Productos semiterminados A","340","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_340","False"
-"account_common_341","Productos semiterminados B","341","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_341","False"
-"account_common_350","Productos terminados A","350","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_350","False"
-"account_common_351","Productos terminados B","351","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_351","False"
-"account_common_360","Subproductos A","360","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_360","False"
-"account_common_361","Subproductos B","361","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_361","False"
-"account_common_365","Residuos A","365","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_365","False"
-"account_common_366","Residuos B","366","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_366","False"
-"account_common_368","Materiales recuperados A","368","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_368","False"
-"account_common_369","Materiales recuperados B","369","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_369","False"
-"account_common_390","Deterioro de valor de las mercaderías","390","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_390","False"
-"account_common_391","Deterioro de valor de las materias primas","391","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_391","False"
-"account_common_392","Deterioro de valor de otros aprovisionamientos","392","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_392","False"
-"account_common_393","Deterioro de valor de los productos en curso","393","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_393","False"
-"account_common_394","Deterioro de valor de los productos semiterminados","394","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_394","False"
-"account_common_395","Deterioro de valor de los productos terminados","395","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_395","False"
-"account_common_396","Deterioro de valor de los subproductos, residuos y materiales recuperados","396","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_396","False"
-"account_common_4000","Proveedores (euros)","4000","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4000","True"
-"account_common_4004","Proveedores (moneda extranjera)","4004","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4004","True"
-"account_common_4009","Proveedores, facturas pendientes de recibir o de formalizar","4009","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4009","True"
-"account_common_401","Proveedores, efectos comerciales a pagar","401","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_401","True"
-"account_common_4030","Proveedores, empresas del grupo (euros)","4030","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4030","True"
-"account_common_4031","Efectos comerciales a pagar, empresas del grupo","4031","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4031","True"
-"account_common_4034","Proveedores, empresas del grupo (moneda extranjera)","4034","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4034","True"
-"account_common_4036","Envases y embalajes a devolver a proveedores, empresas del grupo","4036","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4036","True"
-"account_common_4039","Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar","4039","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4039","True"
-"account_common_404","Proveedores, empresas asociadas","404","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_404","True"
-"account_common_405","Proveedores, otras partes vinculadas","405","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_405","True"
-"account_common_406","Envases y embalajes a devolver a proveedores","406","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_406","True"
-"account_common_407","Anticipos a proveedores","407","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_407","True"
-"account_common_4100","Acreedores por prestaciones de servicios (euros)","4100","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4100","True"
-"account_common_4104","Acreedores por prestaciones de servicios (moneda extranjera)","4104","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4104","True"
-"account_common_4109","Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar","4109","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4109","True"
-"account_common_411","Acreedores, efectos comerciales a pagar","411","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_411","True"
-"account_common_419","Acreedores por operaciones en común","419","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_419","True"
-"account_common_4300","Clientes (euros)","4300","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4300","True"
-"account_common_4301","Clientes (euros) (PoS)","4301","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4300","True"
-"account_common_4304","Clientes (moneda extranjera)","4304","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4304","True"
-"account_common_4309","Clientes, facturas pendientes de recibir o de formalizar","4309","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4309","True"
-"account_common_4310","Efectos comerciales en cartera","4310","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4310","True"
-"account_common_4311","Efectos comerciales descontados","4311","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4311","True"
-"account_common_4312","Efectos comerciales en gestión de cobro","4312","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4312","True"
-"account_common_4315","Efectos comerciales impagados","4315","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4315","True"
-"account_common_432","Clientes, operaciones de factoring","432","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_432","True"
-"account_common_4330","Clientes empresas del grupo (euros)","4330","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4330","True"
-"account_common_4331","Efectos comerciales a cobrar, empresas del grupo","4331","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4331","True"
-"account_common_4332","Clientes empresas del grupo, operaciones de factoring","4332","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4332","True"
-"account_common_4334","Clientes empresas del grupo (moneda extranjera)","4334","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4334","True"
-"account_common_4336","Clientes empresas del grupo de dudoso cobro","4336","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4336","True"
-"account_common_4337","Envases y embalajes a devolver a clientes, empresas del grupo","4337","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4337","True"
-"account_common_4339","Clientes empresas del grupo, facturas pendientes de formalizar","4339","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4339","True"
-"account_common_434","Clientes, empresas asociadas","434","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_434","True"
-"account_common_435","Clientes, otras partes vinculadas","435","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_435","True"
-"account_common_436","Clientes de dudoso cobro","436","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_436","True"
-"account_common_437","Envases y embalajes a devolver por clientes","437","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_437","True"
-"account_common_438","Anticipos de clientes","438","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_438","True"
-"account_common_4400","Deudores (euros)","4400","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4400","False"
-"account_common_4404","Deudores (moneda extranjera)","4404","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4404","False"
-"account_common_4409","Deudores, facturas pendientes de formalizar","4409","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4409","False"
-"account_common_4410","Deudores, efectos comerciales en cartera","4410","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4410","False"
-"account_common_4411","Deudores, efectos comerciales descontados","4411","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4411","False"
-"account_common_4412","Deudores, efectos comerciales en gestión de cobro","4412","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4412","False"
-"account_common_4415","Deudores, efectos comerciales impagados","4415","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4415","False"
-"account_common_446","Deudores de dudoso cobro","446","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_446","True"
-"account_common_449","Deudores por operaciones en común","449","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_449","True"
-"account_common_460","Anticipos de remuneraciones","460","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_460","True"
-"account_common_465","Remuneraciones pendientes de pago","465","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_465","True"
-"account_common_4700","Hacienda Pública, deudora por IVA","4700","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4700","True"
-"account_common_4708","Hacienda Pública, deudora por subvenciones concedidas","4708","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4708","True"
-"account_common_4709","Hacienda Pública, deudora por devolución de impuestos","4709","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4709","True"
-"account_common_471","Organismos de la Seguridad Social, deudores","471","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_471","False"
-"account_common_472","Hacienda Pública. IVA soportado","472","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_472","False"
-"account_common_473","Hacienda Pública, retenciones y pagos a cuenta","473","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_473","True"
-"account_common_4740","Activos por diferencias temporarias deducibles","4740","account.data_account_type_non_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4740","False"
-"account_common_4742","Derechos por deducciones y bonificaciones pendientes de aplicar","4742","account.data_account_type_non_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4742","False"
-"account_common_4745","Crédito por pérdidas a compensar del ejercicio","4745","account.data_account_type_non_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4745","False"
-"account_common_4750","Hacienda Pública, acreedora por IVA","4750","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_4750","True"
-"account_common_4751","Hacienda Pública, acreedora por retenciones practicadas","4751","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_4751","True"
-"account_common_4752","Hacienda Pública, acreedora por impuesto sobre sociedades","4752","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_4752","True"
-"account_common_4758","Hacienda Pública, acreedora por subvenciones a reintegrar","4758","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_4758","True"
-"account_common_4759","Hacienda Pública, acreedora por otros conceptos","4759","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_4759","False"
-"account_common_476","Organismos de la Seguridad Social, acreedores","476","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_476","False"
-"account_common_477","Hacienda Pública. IVA repercutido","477","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_477","False"
-"account_common_479","Pasivos por diferencias temporarias imponibles","479","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_479","False"
-"account_common_480","Gastos anticipados","480","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_480","False"
-"account_common_485","Ingresos anticipados","485","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_485","False"
-"account_common_4933","Deterioro de valor de créditos por operaciones comerciales con empresas del grupo","4933","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_4933","True"
-"account_common_4934","Deterioro de valor de créditos por operaciones comerciales con empresas asociadas","4934","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_4934","True"
-"account_common_4935","Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas","4935","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_4935","True"
-"account_common_4994","Provisión por contratos onerosos","4994","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_4994","True"
-"account_common_4999","Provisión para otras operaciones comerciales","4999","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_4999","True"
-"account_common_500","Obligaciones y bonos a corto plazo","500","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_500","False"
-"account_common_502","Acciones o participaciones a corto plazo consideradas como pasivos financieros","502","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_502","False"
-"account_common_505","Deudas representadas en otros valores negociables a corto plazo","505","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_505","False"
-"account_common_506","Intereses a corto plazo de empréstitos y otras emisiones análogas","506","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_506","False"
-"account_common_507","Dividendos de acciones o participaciones consideradas como pasivos financieros","507","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_507","False"
-"account_common_5090","Obligaciones y bonos amortizados","5090","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5090","True"
-"account_common_5095","Otros valores negociables amortizados","5095","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5095","True"
-"account_common_5103","Deudas a corto plazo con entidades de crédito, empresas del grupo","5103","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5103","False"
-"account_common_5104","Deudas a corto plazo con entidades de crédito, empresas asociadas","5104","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5104","False"
-"account_common_5105","Deudas a corto plazo con otras entidades de crédito vinculadas","5105","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5105","False"
-"account_common_5113","Proveedores de inmovilizado a corto plazo, empresas del grupo","5113","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5113","False"
-"account_common_5114","Proveedores de inmovilizado a corto plazo, empresas asociadas","5114","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5114","False"
-"account_common_5115","Proveedores de inmovilizado a corto plazo, otras partes vinculadas","5115","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5115","False"
-"account_common_5123","Acreedores por arrendamiento financiero a corto plazo, empresas del grupo","5123","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5123","False"
-"account_common_5124","Acreedores por arrendamiento financiero a corto plazo, empresas asociadas","5124","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5124","False"
-"account_common_5125","Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas","5125","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5125","False"
-"account_common_5133","Otras deudas a corto plazo con empresas del grupo","5133","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5133","False"
-"account_common_5134","Otras deudas a corto plazo con empresas asociadas","5134","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5134","False"
-"account_common_5135","Otras deudas a corto plazo con otras partes vinculadas","5135","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5135","False"
-"account_common_5143","Intereses a corto plazo de deudas con empresas del grupo","5143","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5143","False"
-"account_common_5144","Intereses a corto plazo de deudas con empresas asociadas","5144","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5144","False"
-"account_common_5145","Intereses a corto plazo de deudas con otras partes vinculadas","5145","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5145","False"
-"account_common_5200","Préstamos a corto plazo de entidades de crédito","5200","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5200","True"
-"account_common_5201","Deudas a corto plazo por crédito dispuesto","5201","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5201","True"
-"account_common_5208","Deudas por efectos descontados","5208","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5208","True"
-"account_common_5209","Deudas por operaciones de “factoring”","5209","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5209","True"
-"account_common_521","Deudas a corto plazo","521","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_521","False"
-"account_common_522","Deudas a corto plazo transformables en subvenciones, donaciones y legados","522","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_522","False"
-"account_common_523","Proveedores de inmovilizado a corto plazo","523","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_523","True"
-"account_common_524","Acreedores por arrendamiento financiero a corto plazo","524","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_524","False"
-"account_common_525","Efectos a pagar a corto plazo","525","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_525","False"
-"account_common_526","Dividendo activo a pagar","526","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_526","True"
-"account_common_527","Intereses a corto plazo de deudas con entidades de crédito","527","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_527","False"
-"account_common_528","Intereses a corto plazo de deudas","528","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_528","False"
-"account_common_5290","Provisión a corto plazo por retribuciones al personal","5290","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5290","True"
-"account_common_5291","Provisión a corto plazo para impuestos","5291","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5291","True"
-"account_common_5292","Provisión a corto plazo para otras responsabilidades","5292","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5292","True"
-"account_common_5293","Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado","5293","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5293","True"
-"account_common_5295","Provisión a corto plazo para actuaciones medioambientales","5295","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5295","True"
-"account_common_5303","Participaciones a corto plazo en empresas del grupo","5303","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5303","False"
-"account_common_5304","Participaciones a corto plazo en empresas asociadas","5304","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5304","False"
-"account_common_5305","Participaciones a corto plazo en otras partes vinculadas","5305","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5305","False"
-"account_common_5313","Valores representativos de deuda a corto plazo de empresas del grupo","5313","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5313","False"
-"account_common_5314","Valores representativos de deuda a corto plazo de empresas asociadas","5314","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5314","False"
-"account_common_5315","Valores representativos de deuda a corto plazo de otras partes vinculadas","5315","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5315","False"
-"account_common_5323","Créditos a corto plazo a empresas del grupo","5323","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5323","False"
-"account_common_5324","Créditos a corto plazo a empresas asociadas","5324","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5324","False"
-"account_common_5325","Créditos a corto plazo a otras partes vinculadas","5325","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5325","False"
-"account_common_5333","Intereses a corto plazo de valores representativos de deuda de empresas del grupo","5333","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5333","False"
-"account_common_5334","Intereses a corto plazo de valores representativos de deuda de empresas asociadas","5334","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5334","False"
-"account_common_5335","Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas","5335","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5335","False"
-"account_common_5343","Intereses a corto plazo de créditos a empresas del grupo","5343","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5343","False"
-"account_common_5344","Intereses a corto plazo de créditos a empresas asociadas","5344","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5344","False"
-"account_common_5345","Intereses a corto plazo de créditos a otras partes vinculadas","5345","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5345","False"
-"account_common_5353","Dividendo a cobrar de inversiones financieras en empresas del grupo","5353","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5353","False"
-"account_common_5354","Dividendo a cobrar de inversiones financieras en empresas asociadas","5354","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5354","False"
-"account_common_5355","Dividendo a cobrar de inversiones financieras en otras partes vinculadas","5355","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5355","False"
-"account_common_5393","Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo","5393","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5393","False"
-"account_common_5394","Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas","5394","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5394","False"
-"account_common_5395","Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas","5395","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5395","False"
-"account_common_540","Inversiones financieras a corto plazo en instrumentos de patrimonio","540","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_540","False"
-"account_common_541","Valores representativos de deuda a corto plazo","541","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_541","False"
-"account_common_542","Créditos a corto plazo","542","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_542","False"
-"account_common_543","Créditos a corto plazo por enajenación de inmovilizado","543","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_543","False"
-"account_common_544","Créditos a corto plazo al personal","544","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_544","False"
-"account_common_545","Dividendo a cobrar","545","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_545","False"
-"account_common_546","Intereses a corto plazo de valores representativos de deudas","546","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_546","False"
-"account_common_547","Intereses a corto plazo de créditos","547","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_547","False"
-"account_common_548","Imposiciones a corto plazo","548","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_548","False"
-"account_common_549","Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo","549","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_549","False"
-"account_common_550","Titular de la explotación","550","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_550","False"
-"account_common_5523","Cuenta corriente con empresas del grupo","5523","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5523","False"
-"account_common_5524","Cuenta corriente con empresas asociadas","5524","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5524","False"
-"account_common_5525","Cuenta corriente con otras partes vinculadas","5525","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5525","False"
-"account_common_554","Cuenta corriente con uniones temporales de empresas y comunidades de bienes","554","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_554","False"
-"account_common_555","Partidas pendientes de aplicación","555","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_555","False"
-"account_common_5563","Desembolsos exigidos sobre participaciones, empresas del grupo","5563","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5563","False"
-"account_common_5564","Desembolsos exigidos sobre participaciones, empresas asociadas","5564","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5564","False"
-"account_common_5565","Desembolsos exigidos sobre participaciones, otras partes vinculadas","5565","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5565","False"
-"account_common_5566","Desembolsos exigidos sobre participaciones de otras empresas","5566","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5566","False"
-"account_common_557","Dividendo activo a cuenta","557","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_557","False"
-"account_common_5580","Socios por desembolsos exigidos sobre acciones o participaciones ordinarias","5580","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5580","False"
-"account_common_5585","Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros","5585","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5585","False"
-"account_common_5590","Activos por derivados financieros a corto plazo, cartera de negociación","5590","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5590","False"
-"account_common_5595","Pasivos por derivados financieros a corto plazo, cartera de negociación","5595","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5595","False"
-"account_common_560","Fianzas recibidas a corto plazo","560","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_560","False"
-"account_common_561","Depósitos recibidos a corto plazo","561","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_561","False"
-"account_common_565","Fianzas constituidas a corto plazo","565","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_565","False"
-"account_common_566","Depósitos constituidos a corto plazo","566","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_566","False"
-"account_common_567","Intereses pagados por anticipado","567","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_567","False"
-"account_common_568","Intereses cobrados por anticipado","568","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_568","False"
-"account_common_570","Caja, euros","570","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_570","False"
-"account_common_571","Caja, moneda extranjera","571","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_571","False"
-"pgc_572_child","Bancos e instituciones de crédito c/c vista, euros","572","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_572","False"
-"account_common_573","Bancos e instituciones de crédito c/c vista, moneda extranjera","573","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_573","False"
-"account_common_574","Bancos e instituciones de crédito, cuentas de ahorro, euros","574","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_574","False"
-"account_common_575","Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera","575","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_575","False"
-"account_common_576","Inversiones a corto plazo de gran liquidez","576","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_576","False"
-"account_common_5933","Deterioro de valor de participaciones a corto plazo en empresas del grupo","5933","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5933","False"
-"account_common_5934","Deterioro de valor de participaciones a corto plazo en empresas asociadas","5934","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5934","False"
-"account_common_5943","Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo","5943","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5943","False"
-"account_common_5944","Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas","5944","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5944","False"
-"account_common_5945","Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas","5945","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5945","False"
-"account_common_5953","Deterioro de valor de créditos a corto plazo a empresas del grupo","5953","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5953","False"
-"account_common_5954","Deterioro de valor de créditos a corto plazo a empresas asociadas","5954","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5954","False"
-"account_common_5955","Deterioro de valor de créditos a corto plazo a otras partes vinculadas","5955","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5955","False"
-"account_common_597","Deterioro de valor de valores representativos de deuda a corto plazo","597","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_597","False"
-"account_common_598","Deterioro de valor de créditos a corto plazo","598","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_598","False"
-"account_common_600","Compras de mercaderías","600","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_600","False"
-"account_common_601","Compras de materias primas","601","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_601","False"
-"account_common_602","Compras de otros aprovisionamientos","602","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_602","False"
-"account_common_6060","Descuentos sobre compras por pronto pago de mercaderías","6060","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6060","False"
-"account_common_6061","Descuentos sobre compras por pronto pago de materias primas","6061","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6061","False"
-"account_common_6062","Descuentos sobre compras por pronto pago de otros aprovisionamientos","6062","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6062","False"
-"account_common_607","Trabajos realizados por otras empresas","607","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_607","False"
-"account_common_6080","Devoluciones de compras de mercaderías","6080","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6080","False"
-"account_common_6081","Devoluciones de compras de materias primas","6081","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6081","False"
-"account_common_6082","Devoluciones de compras de otros aprovisionamientos","6082","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6082","False"
-"account_common_6090","""Rappels"" por compras de mercaderías","6090","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6090","False"
-"account_common_6091","""Rappels"" por compras de materias primas","6091","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6091","False"
-"account_common_6092","""Rappels"" por compras de otros aprovisionamientos","6092","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6092","False"
-"account_common_610","Variación de existencias de mercaderías","610","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_610","False"
-"account_common_611","Variación de existencias de materias primas","611","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_611","False"
-"account_common_612","Variación de existencias de otros aprovisionamientos","612","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_612","False"
-"account_common_620","Gastos en investigación y desarrollo del ejercicio","620","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_620","False"
-"account_common_621","Arrendamientos y cánones","621","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_621","False"
-"account_common_622","Reparaciones y conservación","622","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_622","False"
-"account_common_623","Servicios de profesionales independientes","623","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_623","False"
-"account_common_624","Transportes","624","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_624","False"
-"account_common_625","Primas de seguros","625","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_625","False"
-"account_common_626","Servicios bancarios y similares","626","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_626","False"
-"account_common_627","Publicidad, propaganda y relaciones públicas","627","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_627","False"
-"account_common_628","Suministros","628","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_628","False"
-"account_common_629","Otros servicios","629","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_629","False"
-"account_common_6300","Impuesto corriente","6300","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6300","False"
-"account_common_6301","Impuesto diferido","6301","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6301","False"
-"account_common_631","Otros tributos","631","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_631","False"
-"account_common_633","Ajustes negativos en la imposición sobre beneficios","633","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_633","False"
-"account_common_6341","Ajustes negativos en IVA de activo corriente","6341","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6341","False"
-"account_common_6342","Ajustes negativos en IVA de inversiones","6342","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6342","False"
-"account_common_636","Devolución de impuestos","636","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_636","False"
-"account_common_638","Ajustes positivos en la imposición sobre beneficios","638","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_638","False"
-"account_common_6391","Ajustes positivos en IVA de activo corriente","6391","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6391","False"
-"account_common_6392","Ajustes positivos en IVA de inversiones","6392","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6392","False"
-"account_common_640","Sueldos y salarios","640","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_640","False"
-"account_common_641","Indemnizaciones","641","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_641","False"
-"account_common_642","Seguridad Social a cargo de la empresa","642","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_642","False"
-"account_common_649","Otros gastos sociales","649","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_649","False"
-"account_common_660","Gastos financieros por actualización de provisiones","660","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_660","False"
-"account_common_6610","Intereses de obligaciones y bonos, empresas del grupo","6610","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6610","False"
-"account_common_6611","Intereses de obligaciones y bonos, empresas asociadas","6611","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6611","False"
-"account_common_6612","Intereses de obligaciones y bonos, otras partes vinculadas","6612","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6612","False"
-"account_common_6613","Intereses de obligaciones y bonos, otras empresas","6613","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6613","False"
-"account_common_6615","Intereses de obligaciones y bonos a corto plazo, empresas del grupo","6615","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6615","False"
-"account_common_6616","Intereses de obligaciones y bonos a corto plazo, empresas asociadas","6616","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6616","False"
-"account_common_6617","Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas","6617","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6617","False"
-"account_common_6618","Intereses de obligaciones y bonos a corto plazo, otras empresas","6618","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6618","False"
-"account_common_6620","Intereses de deudas, empresas del grupo","6620","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6620","False"
-"account_common_6621","Intereses de deudas, empresas asociadas","6621","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6621","False"
-"account_common_6622","Intereses de deudas, otras partes vinculadas","6622","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6622","False"
-"account_common_6623","Intereses de deudas con entidades de crédito","6623","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6623","False"
-"account_common_6624","Intereses de deudas, otras empresas","6624","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6624","False"
-"account_common_6640","Dividendos de pasivos, empresas del grupo","6640","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6640","False"
-"account_common_6641","Dividendos de pasivos, empresas asociadas","6641","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6641","False"
-"account_common_6642","Dividendos de pasivos, otras partes vinculadas","6642","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6642","False"
-"account_common_6643","Dividendos de pasivos, otras empresas","6643","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6643","False"
-"account_common_6650","Intereses por descuento de efectos en entidades de crédito del grupo","6650","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6650","False"
-"account_common_6651","Intereses por descuento de efectos en entidades de crédito asociadas","6651","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6651","False"
-"account_common_6652","Intereses por descuento de efectos en entidades de crédito vinculadas","6652","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6652","False"
-"account_common_6653","Intereses por descuento de efectos en otras entidades de crédito","6653","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6653","False"
-"account_common_6654","Intereses por operaciones de ""factoring"" con entidades de crédito del grupo","6654","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6654","False"
-"account_common_6655","Intereses por operaciones de ""factoring"" con entidades de crédito asociadas","6655","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6655","False"
-"account_common_6656","Intereses por operaciones de ""factoring"" con entidades de crédito vinculadas","6656","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6656","False"
-"account_common_6657","Intereses por operaciones de ""factoring"" con otras entidades de crédito","6657","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6657","False"
-"account_common_6660","Pérdidas en valores representativos de deuda, empresas del grupo","6660","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6660","False"
-"account_common_6661","Pérdidas en valores representativos de deuda, empresas asociadas","6661","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6661","False"
-"account_common_6662","Pérdidas en valores representativos de deuda, otras partes vinculadas","6662","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6662","False"
-"account_common_6663","Pérdidas en valores representativos de deuda, otras empresas","6663","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6663","False"
-"account_common_6665","Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo","6665","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6665","False"
-"account_common_6666","Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas","6666","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6666","False"
-"account_common_6667","Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas","6667","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6667","False"
-"account_common_6668","Pérdidas en valores representativos de deuda a corto plazo, otras empresas","6668","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6668","False"
-"account_common_6670","Pérdidas de créditos, empresas del grupo","6670","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6670","False"
-"account_common_6671","Pérdidas de créditos, empresas asociadas","6671","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6671","False"
-"account_common_6672","Pérdidas de créditos, otras partes vinculadas","6672","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6672","False"
-"account_common_6673","Pérdidas de créditos, otras empresas","6673","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6673","False"
-"account_common_6675","Pérdidas de créditos a corto plazo, empresas del grupo","6675","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6675","False"
-"account_common_6676","Pérdidas de créditos a corto plazo, empresas asociadas","6676","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6676","False"
-"account_common_6677","Pérdidas de créditos a corto plazo, otras partes vinculadas","6677","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6677","False"
-"account_common_6678","Pérdidas de créditos a corto plazo, otras empresas","6678","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6678","False"
-"account_common_668","Diferencias negativas de cambio","668","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_668","False"
-"account_common_669","Otros gastos financieros","669","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_669","False"
-"account_common_670","Pérdidas procedentes del inmovilizado intangible","670","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_670","False"
-"account_common_672","Pérdidas procedentes de las inversiones inmobiliarias","672","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_672","False"
-"account_common_6733","Pérdidas procedentes de participaciones en, empresas del grupo","6733","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6733","False"
-"account_common_6734","Pérdidas procedentes de participaciones, empresas asociadas","6734","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6734","False"
-"account_common_6735","Pérdidas procedentes de participaciones, otras partes vinculadas","6735","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6735","False"
-"account_common_675","Pérdidas por operaciones con obligaciones propias","675","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_675","False"
-"account_common_678","Gastos excepcionales","678","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_678","False"
-"account_common_680","Amortización del inmovilizado intangible","680","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_680","False"
-"account_common_681","Amortización del inmovilizado material","681","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_681","False"
-"account_common_682","Amortización de las inversiones inmobiliarias","682","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_682","False"
-"account_common_690","Pérdidas por deterioro del inmovilizado intangible","690","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_690","False"
-"account_common_692","Pérdidas por deterioro de las inversiones inmobiliarias","692","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_692","False"
-"account_common_6930","Pérdidas por deterioro de productos terminados y en curso de fabricación","6930","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6930","False"
-"account_common_6931","Pérdidas por deterioro de mercaderías","6931","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6931","False"
-"account_common_6932","Pérdidas por deterioro de materias primas","6932","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6932","False"
-"account_common_6933","Pérdidas por deterioro de otros aprovisionamientos","6933","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6933","False"
-"account_common_6954","Dotación a la provisión por contratos onerosos","6954","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6954","False"
-"account_common_6959","Dotación a la provisión para otras operaciones comerciales","6959","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6959","False"
-"account_common_6960","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo","6960","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6960","False"
-"account_common_6961","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas","6961","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6961","False"
-"account_common_6962","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas","6962","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6962","False"
-"account_common_6963","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas","6963","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6963","False"
-"account_common_6965","Pérdidas por deterioro en valores representativos de deuda, empresas del grupo","6965","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6965","False"
-"account_common_6966","Pérdidas por deterioro en valores representativos de deuda, empresas asociadas","6966","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6966","False"
-"account_common_6967","Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas","6967","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6967","False"
-"account_common_6968","Pérdidas por deterioro en valores representativos de deuda, otras empresas","6968","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6968","False"
-"account_common_6970","Pérdidas por deterioro de créditos, empresas del grupo","6970","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6970","False"
-"account_common_6971","Pérdidas por deterioro de créditos, empresas asociadas","6971","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6971","False"
-"account_common_6972","Pérdidas por deterioro de créditos, otras partes vinculadas","6972","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6972","False"
-"account_common_6973","Pérdidas por deterioro de créditos, otras empresas","6973","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6973","False"
-"account_common_6980","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo","6980","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6980","False"
-"account_common_6981","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas","6981","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6981","False"
-"account_common_6985","Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo","6985","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6985","False"
-"account_common_6986","Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas","6986","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6986","False"
-"account_common_6987","Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas","6987","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6987","False"
-"account_common_6988","Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas","6988","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6988","False"
-"account_common_6990","Pérdidas por deterioro de créditos a corto plazo, empresas del grupo","6990","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6990","False"
-"account_common_6991","Pérdidas por deterioro de créditos a corto plazo, empresas asociadas","6991","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6991","False"
-"account_common_6992","Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas","6992","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6992","False"
-"account_common_6993","Pérdidas por deterioro de créditos a corto plazo, otras empresas","6993","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6993","False"
-"account_common_7000","Ventas de mercaderías en España","7000","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_700","False"
-"account_common_7001","Ventas de mercaderías Intracomunitarias","7001","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_700","False"
-"account_common_7002","Ventas de mercaderías Exportación","7002","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_700","False"
-"account_common_7010","Ventas de productos terminados en España","7010","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_701","False"
-"account_common_7011","Ventas de productos terminados Intracomunitarias","7011","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_701","False"
-"account_common_7012","Ventas de productos terminados Exportación","7012","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_701","False"
-"account_common_7020","Ventas de productos semiterminados en España","7020","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_702","False"
-"account_common_7021","Ventas de productos semiterminados Intracomunitarias","7021","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_702","False"
-"account_common_7022","Ventas de productos semiterminados Exportación","7022","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_702","False"
-"account_common_7030","Ventas de subproductos y residuos en España","7030","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_703","False"
-"account_common_7031","Ventas de subproductos y residuos Intracomunitarias","7031","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_703","False"
-"account_common_7032","Ventas de subproductos y residuos Exportación","7032","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_703","False"
-"account_common_7040","Ventas de envases y embalajes en España","7040","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_704","False"
-"account_common_7041","Ventas de envases y embalajes Intracomunitarias","7041","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_704","False"
-"account_common_7042","Ventas de envases y embalajes Exportación","7042","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_704","False"
-"account_common_7050","Prestaciones de servicios en España","7050","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_705","False"
-"account_common_7051","Prestaciones de servicios Intracomunitarias","7051","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_705","False"
-"account_common_7052","Prestaciones de servicios fuera de la UE","7052","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_705","False"
-"account_common_7060","Descuentos sobre ventas por pronto pago de mercaderías","7060","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7060","False"
-"account_common_7061","Descuentos sobre ventas por pronto pago de productos terminados","7061","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7061","False"
-"account_common_7062","Descuentos sobre ventas por pronto pago de productos semiterminados","7062","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7062","False"
-"account_common_7063","Descuentos sobre ventas por pronto pago de subproductos y residuos","7063","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7063","False"
-"account_common_7080","Devoluciones de ventas de mercaderías","7080","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7080","False"
-"account_common_7081","Devoluciones de ventas de productos terminados","7081","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7081","False"
-"account_common_7082","Devoluciones de ventas de productos semiterminados","7082","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7082","False"
-"account_common_7083","Devoluciones de ventas de subproductos y residuos","7083","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7083","False"
-"account_common_7084","Devoluciones de ventas de envases y embalajes","7084","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7084","False"
-"account_common_7090","""Rappels"" sobre ventas de mercaderías","7090","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7090","False"
-"account_common_7091","""Rappels"" sobre ventas de productos terminados","7091","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7091","False"
-"account_common_7092","""Rappels"" sobre ventas de productos semiterminados","7092","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7092","False"
-"account_common_7093","""Rappels"" sobre ventas de subproductos y residuos","7093","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7093","False"
-"account_common_7094","""Rappels"" sobre ventas de envases y embalajes","7094","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7094","False"
-"account_common_710","Variación de existencias de productos en curso","710","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_710","False"
-"account_common_711","Variación de existencias de productos semiterminados","711","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_711","False"
-"account_common_712","Variación de existencias de productos terminados","712","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_712","False"
-"account_common_713","Variación de existencias de subproductos, residuos y materiales recuperados","713","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_713","False"
-"account_common_730","Trabajos realizados para el inmovilizado intangible","730","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_730","False"
-"account_common_731","Trabajos realizados para el inmovilizado material","731","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_731","False"
-"account_common_732","Trabajos realizados en inversiones inmobiliarias","732","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_732","False"
-"account_common_733","Trabajos realizados para el inmovilizado material en curso","733","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_733","False"
-"account_common_740","Subvenciones, donaciones y legados a la explotación","740","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_740","False"
-"account_common_746","Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio","746","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_746","False"
-"account_common_747","Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio","747","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_747","False"
-"account_common_7510","Pérdida transferido (gestor)","7510","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7510","False"
-"account_common_7511","Beneficio atribuido (partícipe o asociado no gestor)","7511","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7511","False"
-"account_common_752","Ingresos por arrendamientos","752","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_752","False"
-"account_common_753","Ingresos de propiedad industrial cedida en explotación","753","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_753","False"
-"account_common_754","Ingresos por comisiones","754","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_754","False"
-"account_common_755","Ingresos por servicios al personal","755","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_755","False"
-"account_common_759","Ingresos por servicios diversos","759","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_759","False"
-"account_common_7600","Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo","7600","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7600","False"
-"account_common_7601","Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas","7601","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7601","False"
-"account_common_7602","Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas","7602","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7602","False"
-"account_common_7603","Ingresos de participaciones en instrumentos de patrimonio, otras empresas","7603","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7603","False"
-"account_common_7610","Ingresos de valores representativos de deuda, empresas del grupo","7610","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7610","False"
-"account_common_7611","Ingresos de valores representativos de deuda, empresas asociadas","7611","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7611","False"
-"account_common_7612","Ingresos de valores representativos de deuda, otras partes vinculadas","7612","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7612","False"
-"account_common_7613","Ingresos de valores representativos de deuda, otras empresas","7613","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7613","False"
-"account_common_76200","Ingresos de créditos a largo plazo, empresas del grupo","76200","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_76200","False"
-"account_common_76201","Ingresos de créditos a largo plazo, empresas asociadas","76201","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_76201","False"
-"account_common_76202","Ingresos de créditos a largo plazo, otras partes vinculadas","76202","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_76202","False"
-"account_common_76203","Ingresos de créditos a largo plazo, otras empresas","76203","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_76203","False"
-"account_common_76210","Ingresos de créditos a corto plazo, empresas del grupo","76210","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_76210","False"
-"account_common_76211","Ingresos de créditos a corto plazo, empresas asociadas","76211","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_76211","False"
-"account_common_76212","Ingresos de créditos a corto plazo, otras partes vinculadas","76212","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_76212","False"
-"account_common_76213","Ingresos de créditos a corto plazo, otras empresas","76213","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_76213","False"
-"account_common_7660","Beneficios en valores representativos de deuda a largo plazo, empresas del grupo","7660","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7660","False"
-"account_common_7661","Beneficios en valores representativos de deuda a largo plazo, empresas asociadas","7661","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7661","False"
-"account_common_7662","Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas","7662","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7662","False"
-"account_common_7663","Beneficios en valores representativos de deuda a largo plazo, otras empresas","7663","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7663","False"
-"account_common_7665","Beneficios en valores representativos de deuda a corto plazo, empresas del grupo","7665","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7665","False"
-"account_common_7666","Beneficios en valores representativos de deuda a corto plazo, empresas asociadas","7666","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7666","False"
-"account_common_7667","Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas","7667","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7667","False"
-"account_common_7668","Beneficios en valores representativos de deuda a corto plazo, otras empresas","7668","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7668","False"
-"account_common_768","Diferencias positivas de cambio","768","account.data_account_type_other_income","l10n_es.account_chart_template_common","l10n_es.account_group_768","False"
-"account_common_769","Otros ingresos financieros","769","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_769","False"
-"account_common_770","Beneficios procedentes del inmovilizado intangible","770","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_770","False"
-"account_common_771","Beneficios procedentes del inmovilizado material","771","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_771","False"
-"account_common_772","Beneficios procedentes de las inversiones inmobiliarias","772","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_772","False"
-"account_common_7733","Beneficios procedentes de participaciones a largo plazo, empresas del grupo","7733","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7733","False"
-"account_common_7734","Beneficios procedentes de participaciones a largo plazo, empresas asociadas","7734","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7734","False"
-"account_common_7735","Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas","7735","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7735","False"
-"account_common_775","Beneficos por operaciones con obligaciones propias","775","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_775","False"
-"account_common_778","Ingresos excepcionales","778","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_778","False"
-"account_common_790","Reversión del deterioro del inmovilizado intangible","790","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_790","False"
-"account_common_792","Reversión del deterioro de las inversiones inmobiliarias","792","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_792","False"
-"account_common_7930","Reversión del deterioro de productos terminados y en curso de fabricación","7930","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7930","False"
-"account_common_7931","Reversión del deterioro de mercaderías","7931","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7931","False"
-"account_common_7932","Reversión del deterioro de materias primas","7932","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7932","False"
-"account_common_7933","Reversión del deterioro de otros aprovisionamientos","7933","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7933","False"
-"account_common_7951","Exceso de provisión para impuestos","7951","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7951","False"
-"account_common_7952","Exceso de provisión para otras responsabilidades","7952","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7952","False"
-"account_common_79544","Exceso de provisión por contratos onerosos","79544","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_79544","False"
-"account_common_79549","Exceso de provisión para otras operaciones comerciales","79549","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_79549","False"
-"account_common_7955","Exceso de provisión para actuaciones medioambientales","7955","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7955","False"
-"account_common_7960","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo","7960","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7960","False"
-"account_common_7961","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas","7961","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7961","False"
-"account_common_7965","Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo","7965","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7965","False"
-"account_common_7966","Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas","7966","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7966","False"
-"account_common_7967","Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas","7967","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7967","False"
-"account_common_7968","Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas","7968","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7968","False"
-"account_common_7970","Reversión del deterioro de créditos a largo plazo, empresas del grupo","7970","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7970","False"
-"account_common_7971","Reversión del deterioro de créditos a largo plazo, empresas asociadas","7971","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7971","False"
-"account_common_7972","Reversión del deterioro de créditos a largo plazo, otras partes vinculadas","7972","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7972","False"
-"account_common_7973","Reversión del deterioro de créditos a largo plazo, otras empresas","7973","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7973","False"
-"account_common_7980","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo","7980","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7980","False"
-"account_common_7981","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas","7981","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7981","False"
-"account_common_7985","Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo","7985","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7985","False"
-"account_common_7986","Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas","7986","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7986","False"
-"account_common_7987","Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas","7987","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7987","False"
-"account_common_7988","Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas","7988","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7988","False"
-"account_common_7990","Reversión del deterioro de créditos a corto plazo, empresas del grupo","7990","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7990","False"
-"account_common_7991","Reversión del deterioro de créditos a corto plazo, empresas asociadas","7991","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7991","False"
-"account_common_7992","Reversión del deterioro de créditos a corto plazo, otras partes vinculadas","7992","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7992","False"
-"account_common_7993","Reversión del deterioro de créditos a corto plazo, otras empresas","7993","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7993","False"
+"id","name","code","user_type_id/id","chart_template_id/id","reconcile"
+"account_common_101","Fondo social","101","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
+"account_common_102","Capital","102","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
+"account_common_108","Acciones o participaciones propias en situaciones especiales","108","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
+"account_common_109","Acciones o participaciones propias para reducción de capital","109","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
+"account_common_110","Prima de emisión o asunción","110","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
+"account_common_112","Reserva legal","112","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
+"account_common_113","Reservas voluntarias","113","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
+"account_common_1140","Reservas para acciones o participaciones de la sociedad dominante","1140","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
+"account_common_1141","Reservas estatutarias","1141","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
+"account_common_1142","Reserva por capital amortizado","1142","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
+"account_common_1144","Reservas por acciones propias aceptadas en garantía","1144","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
+"account_common_118","Aportaciones de socios o propietarios","118","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
+"account_common_119","Diferencias por ajuste del capital a euros","119","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
+"account_common_131","Donaciones y legados de capital","131","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
+"account_common_1370","Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios","1370","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
+"account_common_1371","Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios","1371","account.data_account_type_equity","l10n_es.account_chart_template_common","False"
+"account_common_141","Provisión para impuestos","141","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_142","Provisión para otras responsabilidades","142","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_143","Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado","143","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_145","Provisión para actuaciones medioambientales","145","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_150","Acciones o participaciones consideradas como pasivos financieros","150","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1533","Desembolsos no exigidos, empresas del grupo","1533","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1534","Desembolsos no exigidos, empresas asociadas","1534","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1535","Desembolsos no exigidos, otras partes vinculadas","1535","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1536","Otros desembolsos no exigidos","1536","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1543","Aportaciones no dinerarias pendientes, empresas del grupo","1543","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1544","Aportaciones no dinerarias pendientes, empresas asociadas","1544","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1545","Aportaciones no dinerarias pendientes, otras partes vinculadas","1545","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1546","Otras aportaciones no dinerarias pendientes","1546","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1603","Deudas con entidades de crédito vinculadas, empresas del grupo","1603","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1604","Deudas con entidades de crédito vinculadas, empresas asociadas","1604","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1605","Deudas con otras entidades de crédito vinculadas","1605","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1613","Proveedores de inmovilizado, empresas del grupo","1613","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1614","Proveedores de inmovilizado, empresas asociadas","1614","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1615","Proveedores de inmovilizado, otras partes vinculadas","1615","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1623","Acreedores por arrendamiento financiero, empresas de grupo","1623","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1624","Acreedores por arrendamiento financiero, empresas asociadas","1624","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1625","Acreedores por arrendamiento financiero, otras partes vinculadas","1625","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1633","Otras deudas, empresas del grupo","1633","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1634","Otras deudas, empresas asociadas","1634","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_1635","Otras deudas, con otras partes vinculadas","1635","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_170","Deudas con entidades de crédito","170","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_171","Deudas","171","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_172","Deudas transformables en subvenciones, donaciones y legados","172","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_173","Proveedores de inmovilizado","173","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_174","Acreedores por arrendamiento financiero","174","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_175","Efectos a pagar","175","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_176","Pasivos por derivados financieros","176","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_177","Obligaciones y bonos","177","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_179","Deudas representadas en otros valores negociables","179","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_180","Fianzas recibidas","180","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_181","Anticipos recibidos por ventas o prestaciones de servicios","181","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_185","Depósitos recibidos","185","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_190","Acciones o participaciones emitidas","190","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_192","Suscriptores de acciones","192","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_194","Capital emitido pendiente de inscripción","194","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_195","Acciones o participaciones emitidas consideradas como pasivos financieros","195","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_197","Suscriptores de acciones consideradas como pasivos financieros","197","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_199","Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción","199","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_200","Investigación","200","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_201","Desarrollo","201","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_202","Concesiones administrativas","202","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_203","Propiedad industrial","203","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_205","Derechos de traspaso","205","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_206","Aplicaciones informáticas","206","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_209","Anticipos para inmovilizaciones intangibles","209","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_210","Terrenos y bienes naturales","210","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_211","Construcciones","211","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_212","Instalaciones técnicas","212","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_213","Maquinaria","213","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_214","Utillaje","214","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_215","Otras instalaciones","215","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_216","Mobiliario","216","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_217","Equipos para proceso de información","217","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_218","Elementos de transporte","218","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_219","Otro inmovilizado material","219","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_220","Inversiones en terrenos y bienes naturales","220","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_221","Inversiones en construcciones","221","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_230","Adaptación de terrenos y bienes naturales","230","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_231","Construcciones en curso","231","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_232","Instalaciones técnicas en montaje","232","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_233","Maquinaria en montaje","233","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_237","Equipos para procesos de información en montaje","237","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_239","Anticipos para inmovilizaciones materiales","239","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2413","Valores representativos de deuda de empresas del grupo","2413","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2414","Valores representativos de deuda de empresas asociadas","2414","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2415","Valores representativos de deuda de otras partes vinculadas","2415","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2423","Créditos a empresas del grupo","2423","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2424","Créditos a empresas asociadas","2424","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2425","Créditos a otras partes vinculadas","2425","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_250","Inversiones financieras en instrumentos de patrimonio","250","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_251","Valores representativos de deuda","251","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_252","Créditos","252","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_253","Créditos por enajenación de inmovilizado","253","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_254","Créditos al personal","254","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_258","Imposiciones","258","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_259","Desembolsos pendientes sobre participaciones en el patrimonio neto","259","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_260","Fianzas constituidas","260","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_265","Depósitos constituidos","265","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2800","Amortización acumulada de investigación","2800","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2801","Amortización acumulada de desarrollo","2801","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2802","Amortización acumulada de concesiones administrativas","2802","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2803","Amortización acumulada de propiedad industrial","2803","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2805","Amortización acumulada de derechos de traspaso","2805","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2806","Amortización acumulada de aplicaciones informáticas","2806","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2811","Amortización acumulada de construcciones","2811","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2812","Amortización acumulada de instalaciones técnicas","2812","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2813","Amortización acumulada de maquinaria","2813","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2814","Amortización acumulada de utillaje","2814","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2815","Amortización acumulada de otras instalaciones","2815","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2816","Amortización acumulada de mobiliario","2816","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2817","Amortización acumulada de equipos para proceso de información","2817","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2818","Amortización acumulada de elementos de transporte","2818","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2819","Amortización acumulada de otro inmovilizado material","2819","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_282","Amortización acumulada de las inversiones inmobiliarias","282","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2900","Deterioro del valor de investigación","2900","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2901","Deterioro del valor de desarrollo","2901","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2902","Deterioro del valor de concesiones administrativas","2902","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2903","Deterioro del valor de propiedad industrial","2903","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2905","Deterioro del valor de derechos de traspaso","2905","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2906","Deterioro del valor de aplicaciones informáticas","2906","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2910","Deterioro de valor de terrenos y bienes naturales","2910","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2911","Deterioro de valor de construcciones","2911","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2912","Deterioro de valor de instalaciones técnicas","2912","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2913","Deterioro de valor de maquinaria","2913","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2914","Deterioro de valor de utillaje","2914","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2915","Deterioro de valor de otras instalaciones","2915","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2916","Deterioro de valor de mobiliario","2916","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2917","Deterioro de valor de equipos para proceso de información","2917","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2918","Deterioro de valor de elementos de transporte","2918","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2919","Deterioro de valor de otro inmovilizado material","2919","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2920","Deterioro de valor de los terrenos y bienes naturales","2920","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2921","Deterioro de valor de construcciones","2921","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2933","Deterioro de valor de participaciones en empresas del grupo","2933","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2934","Deterioro de valor de participaciones en empresas asociadas","2934","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2943","Deterioro de valor de valores representativos de deuda de empresas del grupo","2943","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2944","Deterioro de valor de valores representativos de deuda de empresas asociadas","2944","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2945","Deterioro de valor de valores representativos de deuda de otras partes vinculadas","2945","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2953","Deterioro de valor de créditos a empresas del grupo","2953","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2954","Deterioro de valor de créditos a empresas asociadas","2954","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_2955","Deterioro de valor de créditos a otras partes vinculadas","2955","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_297","Deterioro de valor de valores representativos de deuda","297","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_298","Deterioro de valor de créditos","298","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","False"
+"account_common_300","Mercaderías A","300","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_301","Mercaderías B","301","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_310","Materias primas A","310","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_311","Materias primas B","311","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_320","Elementos y conjuntos incorporables","320","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_321","Combustibles","321","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_322","Repuestos","322","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_325","Materiales diversos","325","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_326","Embalajes","326","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_327","Envases","327","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_328","Material de oficina","328","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_330","Productos en curso A","330","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_331","Productos en curso B","331","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_340","Productos semiterminados A","340","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_341","Productos semiterminados B","341","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_350","Productos terminados A","350","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_351","Productos terminados B","351","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_360","Subproductos A","360","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_361","Subproductos B","361","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_365","Residuos A","365","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_366","Residuos B","366","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_368","Materiales recuperados A","368","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_369","Materiales recuperados B","369","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_390","Deterioro de valor de las mercaderías","390","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_391","Deterioro de valor de las materias primas","391","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_392","Deterioro de valor de otros aprovisionamientos","392","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_393","Deterioro de valor de los productos en curso","393","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_394","Deterioro de valor de los productos semiterminados","394","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_395","Deterioro de valor de los productos terminados","395","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_396","Deterioro de valor de los subproductos, residuos y materiales recuperados","396","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_4000","Proveedores (euros)","4000","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_4004","Proveedores (moneda extranjera)","4004","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_4009","Proveedores, facturas pendientes de recibir o de formalizar","4009","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_401","Proveedores, efectos comerciales a pagar","401","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_4030","Proveedores, empresas del grupo (euros)","4030","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_4031","Efectos comerciales a pagar, empresas del grupo","4031","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_4034","Proveedores, empresas del grupo (moneda extranjera)","4034","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_4036","Envases y embalajes a devolver a proveedores, empresas del grupo","4036","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_4039","Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar","4039","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_404","Proveedores, empresas asociadas","404","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_405","Proveedores, otras partes vinculadas","405","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_406","Envases y embalajes a devolver a proveedores","406","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_407","Anticipos a proveedores","407","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_4100","Acreedores por prestaciones de servicios (euros)","4100","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_4104","Acreedores por prestaciones de servicios (moneda extranjera)","4104","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_4109","Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar","4109","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_411","Acreedores, efectos comerciales a pagar","411","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_419","Acreedores por operaciones en común","419","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_4300","Clientes (euros)","4300","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4301","Clientes (euros) (PoS)","4301","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4304","Clientes (moneda extranjera)","4304","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4309","Clientes, facturas pendientes de recibir o de formalizar","4309","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4310","Efectos comerciales en cartera","4310","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4311","Efectos comerciales descontados","4311","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4312","Efectos comerciales en gestión de cobro","4312","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4315","Efectos comerciales impagados","4315","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_432","Clientes, operaciones de factoring","432","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4330","Clientes empresas del grupo (euros)","4330","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4331","Efectos comerciales a cobrar, empresas del grupo","4331","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4332","Clientes empresas del grupo, operaciones de factoring","4332","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4334","Clientes empresas del grupo (moneda extranjera)","4334","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4336","Clientes empresas del grupo de dudoso cobro","4336","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4337","Envases y embalajes a devolver a clientes, empresas del grupo","4337","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4339","Clientes empresas del grupo, facturas pendientes de formalizar","4339","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_434","Clientes, empresas asociadas","434","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_435","Clientes, otras partes vinculadas","435","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_436","Clientes de dudoso cobro","436","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_437","Envases y embalajes a devolver por clientes","437","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_438","Anticipos de clientes","438","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_4400","Deudores (euros)","4400","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_4404","Deudores (moneda extranjera)","4404","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_4409","Deudores, facturas pendientes de formalizar","4409","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_4410","Deudores, efectos comerciales en cartera","4410","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_4411","Deudores, efectos comerciales descontados","4411","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_4412","Deudores, efectos comerciales en gestión de cobro","4412","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_4415","Deudores, efectos comerciales impagados","4415","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_446","Deudores de dudoso cobro","446","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_449","Deudores por operaciones en común","449","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_460","Anticipos de remuneraciones","460","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_465","Remuneraciones pendientes de pago","465","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_4700","Hacienda Pública, deudora por IVA","4700","account.data_account_type_current_assets","l10n_es.account_chart_template_common","True"
+"account_common_4708","Hacienda Pública, deudora por subvenciones concedidas","4708","account.data_account_type_current_assets","l10n_es.account_chart_template_common","True"
+"account_common_4709","Hacienda Pública, deudora por devolución de impuestos","4709","account.data_account_type_current_assets","l10n_es.account_chart_template_common","True"
+"account_common_471","Organismos de la Seguridad Social, deudores","471","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_472","Hacienda Pública. IVA soportado","472","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_473","Hacienda Pública, retenciones y pagos a cuenta","473","account.data_account_type_current_assets","l10n_es.account_chart_template_common","True"
+"account_common_4740","Activos por diferencias temporarias deducibles","4740","account.data_account_type_non_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_4742","Derechos por deducciones y bonificaciones pendientes de aplicar","4742","account.data_account_type_non_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_4745","Crédito por pérdidas a compensar del ejercicio","4745","account.data_account_type_non_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_4750","Hacienda Pública, acreedora por IVA","4750","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_4751","Hacienda Pública, acreedora por retenciones practicadas","4751","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_4752","Hacienda Pública, acreedora por impuesto sobre sociedades","4752","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_4758","Hacienda Pública, acreedora por subvenciones a reintegrar","4758","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_4759","Hacienda Pública, acreedora por otros conceptos","4759","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_476","Organismos de la Seguridad Social, acreedores","476","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_477","Hacienda Pública. IVA repercutido","477","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_479","Pasivos por diferencias temporarias imponibles","479","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_480","Gastos anticipados","480","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_485","Ingresos anticipados","485","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_4933","Deterioro de valor de créditos por operaciones comerciales con empresas del grupo","4933","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_4934","Deterioro de valor de créditos por operaciones comerciales con empresas asociadas","4934","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_4935","Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas","4935","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_4994","Provisión por contratos onerosos","4994","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_4999","Provisión para otras operaciones comerciales","4999","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_500","Obligaciones y bonos a corto plazo","500","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_502","Acciones o participaciones a corto plazo consideradas como pasivos financieros","502","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_505","Deudas representadas en otros valores negociables a corto plazo","505","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_506","Intereses a corto plazo de empréstitos y otras emisiones análogas","506","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_507","Dividendos de acciones o participaciones consideradas como pasivos financieros","507","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5090","Obligaciones y bonos amortizados","5090","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_5095","Otros valores negociables amortizados","5095","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_5103","Deudas a corto plazo con entidades de crédito, empresas del grupo","5103","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5104","Deudas a corto plazo con entidades de crédito, empresas asociadas","5104","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5105","Deudas a corto plazo con otras entidades de crédito vinculadas","5105","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5113","Proveedores de inmovilizado a corto plazo, empresas del grupo","5113","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5114","Proveedores de inmovilizado a corto plazo, empresas asociadas","5114","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5115","Proveedores de inmovilizado a corto plazo, otras partes vinculadas","5115","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5123","Acreedores por arrendamiento financiero a corto plazo, empresas del grupo","5123","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5124","Acreedores por arrendamiento financiero a corto plazo, empresas asociadas","5124","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5125","Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas","5125","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5133","Otras deudas a corto plazo con empresas del grupo","5133","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5134","Otras deudas a corto plazo con empresas asociadas","5134","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5135","Otras deudas a corto plazo con otras partes vinculadas","5135","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5143","Intereses a corto plazo de deudas con empresas del grupo","5143","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5144","Intereses a corto plazo de deudas con empresas asociadas","5144","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5145","Intereses a corto plazo de deudas con otras partes vinculadas","5145","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5200","Préstamos a corto plazo de entidades de crédito","5200","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_5201","Deudas a corto plazo por crédito dispuesto","5201","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_5208","Deudas por efectos descontados","5208","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_5209","Deudas por operaciones de “factoring”","5209","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_521","Deudas a corto plazo","521","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_522","Deudas a corto plazo transformables en subvenciones, donaciones y legados","522","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_523","Proveedores de inmovilizado a corto plazo","523","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_524","Acreedores por arrendamiento financiero a corto plazo","524","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_525","Efectos a pagar a corto plazo","525","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_526","Dividendo activo a pagar","526","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_527","Intereses a corto plazo de deudas con entidades de crédito","527","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_528","Intereses a corto plazo de deudas","528","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5290","Provisión a corto plazo por retribuciones al personal","5290","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_5291","Provisión a corto plazo para impuestos","5291","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_5292","Provisión a corto plazo para otras responsabilidades","5292","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_5293","Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado","5293","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_5295","Provisión a corto plazo para actuaciones medioambientales","5295","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
+"account_common_5303","Participaciones a corto plazo en empresas del grupo","5303","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5304","Participaciones a corto plazo en empresas asociadas","5304","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5305","Participaciones a corto plazo en otras partes vinculadas","5305","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5313","Valores representativos de deuda a corto plazo de empresas del grupo","5313","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5314","Valores representativos de deuda a corto plazo de empresas asociadas","5314","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5315","Valores representativos de deuda a corto plazo de otras partes vinculadas","5315","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5323","Créditos a corto plazo a empresas del grupo","5323","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5324","Créditos a corto plazo a empresas asociadas","5324","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5325","Créditos a corto plazo a otras partes vinculadas","5325","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5333","Intereses a corto plazo de valores representativos de deuda de empresas del grupo","5333","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5334","Intereses a corto plazo de valores representativos de deuda de empresas asociadas","5334","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5335","Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas","5335","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5343","Intereses a corto plazo de créditos a empresas del grupo","5343","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5344","Intereses a corto plazo de créditos a empresas asociadas","5344","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5345","Intereses a corto plazo de créditos a otras partes vinculadas","5345","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5353","Dividendo a cobrar de inversiones financieras en empresas del grupo","5353","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5354","Dividendo a cobrar de inversiones financieras en empresas asociadas","5354","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5355","Dividendo a cobrar de inversiones financieras en otras partes vinculadas","5355","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5393","Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo","5393","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5394","Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas","5394","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5395","Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas","5395","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_540","Inversiones financieras a corto plazo en instrumentos de patrimonio","540","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_541","Valores representativos de deuda a corto plazo","541","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_542","Créditos a corto plazo","542","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_543","Créditos a corto plazo por enajenación de inmovilizado","543","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_544","Créditos a corto plazo al personal","544","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_545","Dividendo a cobrar","545","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_546","Intereses a corto plazo de valores representativos de deudas","546","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_547","Intereses a corto plazo de créditos","547","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_548","Imposiciones a corto plazo","548","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_549","Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo","549","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_550","Titular de la explotación","550","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5523","Cuenta corriente con empresas del grupo","5523","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5524","Cuenta corriente con empresas asociadas","5524","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5525","Cuenta corriente con otras partes vinculadas","5525","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_554","Cuenta corriente con uniones temporales de empresas y comunidades de bienes","554","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_555","Partidas pendientes de aplicación","555","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5563","Desembolsos exigidos sobre participaciones, empresas del grupo","5563","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5564","Desembolsos exigidos sobre participaciones, empresas asociadas","5564","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5565","Desembolsos exigidos sobre participaciones, otras partes vinculadas","5565","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5566","Desembolsos exigidos sobre participaciones de otras empresas","5566","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_557","Dividendo activo a cuenta","557","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5580","Socios por desembolsos exigidos sobre acciones o participaciones ordinarias","5580","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5585","Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros","5585","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_5590","Activos por derivados financieros a corto plazo, cartera de negociación","5590","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5595","Pasivos por derivados financieros a corto plazo, cartera de negociación","5595","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_560","Fianzas recibidas a corto plazo","560","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_561","Depósitos recibidos a corto plazo","561","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_565","Fianzas constituidas a corto plazo","565","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_566","Depósitos constituidos a corto plazo","566","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_567","Intereses pagados por anticipado","567","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_568","Intereses cobrados por anticipado","568","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","False"
+"account_common_570","Caja, euros","570","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_571","Caja, moneda extranjera","571","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"pgc_572_child","Bancos e instituciones de crédito c/c vista, euros","572","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_573","Bancos e instituciones de crédito c/c vista, moneda extranjera","573","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_574","Bancos e instituciones de crédito, cuentas de ahorro, euros","574","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_575","Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera","575","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_576","Inversiones a corto plazo de gran liquidez","576","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5933","Deterioro de valor de participaciones a corto plazo en empresas del grupo","5933","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5934","Deterioro de valor de participaciones a corto plazo en empresas asociadas","5934","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5943","Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo","5943","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5944","Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas","5944","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5945","Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas","5945","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5953","Deterioro de valor de créditos a corto plazo a empresas del grupo","5953","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5954","Deterioro de valor de créditos a corto plazo a empresas asociadas","5954","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_5955","Deterioro de valor de créditos a corto plazo a otras partes vinculadas","5955","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_597","Deterioro de valor de valores representativos de deuda a corto plazo","597","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_598","Deterioro de valor de créditos a corto plazo","598","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
+"account_common_600","Compras de mercaderías","600","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_601","Compras de materias primas","601","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_602","Compras de otros aprovisionamientos","602","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6060","Descuentos sobre compras por pronto pago de mercaderías","6060","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6061","Descuentos sobre compras por pronto pago de materias primas","6061","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6062","Descuentos sobre compras por pronto pago de otros aprovisionamientos","6062","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_607","Trabajos realizados por otras empresas","607","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6080","Devoluciones de compras de mercaderías","6080","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6081","Devoluciones de compras de materias primas","6081","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6082","Devoluciones de compras de otros aprovisionamientos","6082","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6090","""Rappels"" por compras de mercaderías","6090","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6091","""Rappels"" por compras de materias primas","6091","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6092","""Rappels"" por compras de otros aprovisionamientos","6092","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_610","Variación de existencias de mercaderías","610","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_611","Variación de existencias de materias primas","611","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_612","Variación de existencias de otros aprovisionamientos","612","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_620","Gastos en investigación y desarrollo del ejercicio","620","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_621","Arrendamientos y cánones","621","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_622","Reparaciones y conservación","622","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_623","Servicios de profesionales independientes","623","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_624","Transportes","624","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_625","Primas de seguros","625","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_626","Servicios bancarios y similares","626","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_627","Publicidad, propaganda y relaciones públicas","627","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_628","Suministros","628","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_629","Otros servicios","629","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6300","Impuesto corriente","6300","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6301","Impuesto diferido","6301","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_631","Otros tributos","631","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_633","Ajustes negativos en la imposición sobre beneficios","633","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6341","Ajustes negativos en IVA de activo corriente","6341","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6342","Ajustes negativos en IVA de inversiones","6342","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_636","Devolución de impuestos","636","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_638","Ajustes positivos en la imposición sobre beneficios","638","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6391","Ajustes positivos en IVA de activo corriente","6391","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6392","Ajustes positivos en IVA de inversiones","6392","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_640","Sueldos y salarios","640","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_641","Indemnizaciones","641","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_642","Seguridad Social a cargo de la empresa","642","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_649","Otros gastos sociales","649","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_660","Gastos financieros por actualización de provisiones","660","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6610","Intereses de obligaciones y bonos, empresas del grupo","6610","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6611","Intereses de obligaciones y bonos, empresas asociadas","6611","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6612","Intereses de obligaciones y bonos, otras partes vinculadas","6612","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6613","Intereses de obligaciones y bonos, otras empresas","6613","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6615","Intereses de obligaciones y bonos a corto plazo, empresas del grupo","6615","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6616","Intereses de obligaciones y bonos a corto plazo, empresas asociadas","6616","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6617","Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas","6617","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6618","Intereses de obligaciones y bonos a corto plazo, otras empresas","6618","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6620","Intereses de deudas, empresas del grupo","6620","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6621","Intereses de deudas, empresas asociadas","6621","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6622","Intereses de deudas, otras partes vinculadas","6622","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6623","Intereses de deudas con entidades de crédito","6623","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6624","Intereses de deudas, otras empresas","6624","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6640","Dividendos de pasivos, empresas del grupo","6640","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6641","Dividendos de pasivos, empresas asociadas","6641","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6642","Dividendos de pasivos, otras partes vinculadas","6642","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6643","Dividendos de pasivos, otras empresas","6643","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6650","Intereses por descuento de efectos en entidades de crédito del grupo","6650","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6651","Intereses por descuento de efectos en entidades de crédito asociadas","6651","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6652","Intereses por descuento de efectos en entidades de crédito vinculadas","6652","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6653","Intereses por descuento de efectos en otras entidades de crédito","6653","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6654","Intereses por operaciones de ""factoring"" con entidades de crédito del grupo","6654","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6655","Intereses por operaciones de ""factoring"" con entidades de crédito asociadas","6655","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6656","Intereses por operaciones de ""factoring"" con entidades de crédito vinculadas","6656","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6657","Intereses por operaciones de ""factoring"" con otras entidades de crédito","6657","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6660","Pérdidas en valores representativos de deuda, empresas del grupo","6660","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6661","Pérdidas en valores representativos de deuda, empresas asociadas","6661","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6662","Pérdidas en valores representativos de deuda, otras partes vinculadas","6662","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6663","Pérdidas en valores representativos de deuda, otras empresas","6663","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6665","Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo","6665","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6666","Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas","6666","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6667","Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas","6667","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6668","Pérdidas en valores representativos de deuda a corto plazo, otras empresas","6668","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6670","Pérdidas de créditos, empresas del grupo","6670","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6671","Pérdidas de créditos, empresas asociadas","6671","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6672","Pérdidas de créditos, otras partes vinculadas","6672","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6673","Pérdidas de créditos, otras empresas","6673","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6675","Pérdidas de créditos a corto plazo, empresas del grupo","6675","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6676","Pérdidas de créditos a corto plazo, empresas asociadas","6676","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6677","Pérdidas de créditos a corto plazo, otras partes vinculadas","6677","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6678","Pérdidas de créditos a corto plazo, otras empresas","6678","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_668","Diferencias negativas de cambio","668","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_669","Otros gastos financieros","669","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_670","Pérdidas procedentes del inmovilizado intangible","670","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_672","Pérdidas procedentes de las inversiones inmobiliarias","672","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6733","Pérdidas procedentes de participaciones en, empresas del grupo","6733","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6734","Pérdidas procedentes de participaciones, empresas asociadas","6734","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6735","Pérdidas procedentes de participaciones, otras partes vinculadas","6735","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_675","Pérdidas por operaciones con obligaciones propias","675","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_678","Gastos excepcionales","678","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_680","Amortización del inmovilizado intangible","680","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_681","Amortización del inmovilizado material","681","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_682","Amortización de las inversiones inmobiliarias","682","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_690","Pérdidas por deterioro del inmovilizado intangible","690","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_692","Pérdidas por deterioro de las inversiones inmobiliarias","692","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6930","Pérdidas por deterioro de productos terminados y en curso de fabricación","6930","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6931","Pérdidas por deterioro de mercaderías","6931","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6932","Pérdidas por deterioro de materias primas","6932","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6933","Pérdidas por deterioro de otros aprovisionamientos","6933","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6954","Dotación a la provisión por contratos onerosos","6954","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6959","Dotación a la provisión para otras operaciones comerciales","6959","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6960","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo","6960","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6961","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas","6961","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6962","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas","6962","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6963","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas","6963","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6965","Pérdidas por deterioro en valores representativos de deuda, empresas del grupo","6965","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6966","Pérdidas por deterioro en valores representativos de deuda, empresas asociadas","6966","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6967","Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas","6967","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6968","Pérdidas por deterioro en valores representativos de deuda, otras empresas","6968","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6970","Pérdidas por deterioro de créditos, empresas del grupo","6970","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6971","Pérdidas por deterioro de créditos, empresas asociadas","6971","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6972","Pérdidas por deterioro de créditos, otras partes vinculadas","6972","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6973","Pérdidas por deterioro de créditos, otras empresas","6973","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6980","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo","6980","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6981","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas","6981","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6985","Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo","6985","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6986","Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas","6986","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6987","Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas","6987","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6988","Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas","6988","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6990","Pérdidas por deterioro de créditos a corto plazo, empresas del grupo","6990","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6991","Pérdidas por deterioro de créditos a corto plazo, empresas asociadas","6991","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6992","Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas","6992","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_6993","Pérdidas por deterioro de créditos a corto plazo, otras empresas","6993","account.data_account_type_expenses","l10n_es.account_chart_template_common","False"
+"account_common_7000","Ventas de mercaderías en España","7000","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7001","Ventas de mercaderías Intracomunitarias","7001","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7002","Ventas de mercaderías Exportación","7002","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7010","Ventas de productos terminados en España","7010","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7011","Ventas de productos terminados Intracomunitarias","7011","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7012","Ventas de productos terminados Exportación","7012","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7020","Ventas de productos semiterminados en España","7020","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7021","Ventas de productos semiterminados Intracomunitarias","7021","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7022","Ventas de productos semiterminados Exportación","7022","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7030","Ventas de subproductos y residuos en España","7030","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7031","Ventas de subproductos y residuos Intracomunitarias","7031","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7032","Ventas de subproductos y residuos Exportación","7032","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7040","Ventas de envases y embalajes en España","7040","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7041","Ventas de envases y embalajes Intracomunitarias","7041","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7042","Ventas de envases y embalajes Exportación","7042","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7050","Prestaciones de servicios en España","7050","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7051","Prestaciones de servicios Intracomunitarias","7051","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7052","Prestaciones de servicios fuera de la UE","7052","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7060","Descuentos sobre ventas por pronto pago de mercaderías","7060","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7061","Descuentos sobre ventas por pronto pago de productos terminados","7061","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7062","Descuentos sobre ventas por pronto pago de productos semiterminados","7062","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7063","Descuentos sobre ventas por pronto pago de subproductos y residuos","7063","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7080","Devoluciones de ventas de mercaderías","7080","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7081","Devoluciones de ventas de productos terminados","7081","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7082","Devoluciones de ventas de productos semiterminados","7082","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7083","Devoluciones de ventas de subproductos y residuos","7083","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7084","Devoluciones de ventas de envases y embalajes","7084","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7090","""Rappels"" sobre ventas de mercaderías","7090","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7091","""Rappels"" sobre ventas de productos terminados","7091","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7092","""Rappels"" sobre ventas de productos semiterminados","7092","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7093","""Rappels"" sobre ventas de subproductos y residuos","7093","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7094","""Rappels"" sobre ventas de envases y embalajes","7094","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_710","Variación de existencias de productos en curso","710","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_711","Variación de existencias de productos semiterminados","711","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_712","Variación de existencias de productos terminados","712","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_713","Variación de existencias de subproductos, residuos y materiales recuperados","713","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_730","Trabajos realizados para el inmovilizado intangible","730","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_731","Trabajos realizados para el inmovilizado material","731","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_732","Trabajos realizados en inversiones inmobiliarias","732","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_733","Trabajos realizados para el inmovilizado material en curso","733","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_740","Subvenciones, donaciones y legados a la explotación","740","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_746","Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio","746","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_747","Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio","747","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7510","Pérdida transferido (gestor)","7510","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7511","Beneficio atribuido (partícipe o asociado no gestor)","7511","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_752","Ingresos por arrendamientos","752","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_753","Ingresos de propiedad industrial cedida en explotación","753","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_754","Ingresos por comisiones","754","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_755","Ingresos por servicios al personal","755","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_759","Ingresos por servicios diversos","759","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7600","Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo","7600","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7601","Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas","7601","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7602","Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas","7602","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7603","Ingresos de participaciones en instrumentos de patrimonio, otras empresas","7603","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7610","Ingresos de valores representativos de deuda, empresas del grupo","7610","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7611","Ingresos de valores representativos de deuda, empresas asociadas","7611","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7612","Ingresos de valores representativos de deuda, otras partes vinculadas","7612","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7613","Ingresos de valores representativos de deuda, otras empresas","7613","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_76200","Ingresos de créditos a largo plazo, empresas del grupo","76200","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_76201","Ingresos de créditos a largo plazo, empresas asociadas","76201","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_76202","Ingresos de créditos a largo plazo, otras partes vinculadas","76202","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_76203","Ingresos de créditos a largo plazo, otras empresas","76203","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_76210","Ingresos de créditos a corto plazo, empresas del grupo","76210","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_76211","Ingresos de créditos a corto plazo, empresas asociadas","76211","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_76212","Ingresos de créditos a corto plazo, otras partes vinculadas","76212","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_76213","Ingresos de créditos a corto plazo, otras empresas","76213","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7660","Beneficios en valores representativos de deuda a largo plazo, empresas del grupo","7660","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7661","Beneficios en valores representativos de deuda a largo plazo, empresas asociadas","7661","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7662","Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas","7662","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7663","Beneficios en valores representativos de deuda a largo plazo, otras empresas","7663","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7665","Beneficios en valores representativos de deuda a corto plazo, empresas del grupo","7665","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7666","Beneficios en valores representativos de deuda a corto plazo, empresas asociadas","7666","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7667","Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas","7667","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7668","Beneficios en valores representativos de deuda a corto plazo, otras empresas","7668","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_768","Diferencias positivas de cambio","768","account.data_account_type_other_income","l10n_es.account_chart_template_common","False"
+"account_common_769","Otros ingresos financieros","769","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_770","Beneficios procedentes del inmovilizado intangible","770","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_771","Beneficios procedentes del inmovilizado material","771","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_772","Beneficios procedentes de las inversiones inmobiliarias","772","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7733","Beneficios procedentes de participaciones a largo plazo, empresas del grupo","7733","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7734","Beneficios procedentes de participaciones a largo plazo, empresas asociadas","7734","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7735","Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas","7735","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_775","Beneficos por operaciones con obligaciones propias","775","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_778","Ingresos excepcionales","778","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_790","Reversión del deterioro del inmovilizado intangible","790","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_792","Reversión del deterioro de las inversiones inmobiliarias","792","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7930","Reversión del deterioro de productos terminados y en curso de fabricación","7930","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7931","Reversión del deterioro de mercaderías","7931","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7932","Reversión del deterioro de materias primas","7932","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7933","Reversión del deterioro de otros aprovisionamientos","7933","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7951","Exceso de provisión para impuestos","7951","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7952","Exceso de provisión para otras responsabilidades","7952","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_79544","Exceso de provisión por contratos onerosos","79544","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_79549","Exceso de provisión para otras operaciones comerciales","79549","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7955","Exceso de provisión para actuaciones medioambientales","7955","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7960","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo","7960","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7961","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas","7961","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7965","Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo","7965","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7966","Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas","7966","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7967","Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas","7967","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7968","Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas","7968","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7970","Reversión del deterioro de créditos a largo plazo, empresas del grupo","7970","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7971","Reversión del deterioro de créditos a largo plazo, empresas asociadas","7971","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7972","Reversión del deterioro de créditos a largo plazo, otras partes vinculadas","7972","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7973","Reversión del deterioro de créditos a largo plazo, otras empresas","7973","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7980","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo","7980","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7981","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas","7981","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7985","Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo","7985","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7986","Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas","7986","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7987","Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas","7987","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7988","Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas","7988","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7990","Reversión del deterioro de créditos a corto plazo, empresas del grupo","7990","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7991","Reversión del deterioro de créditos a corto plazo, empresas asociadas","7991","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7992","Reversión del deterioro de créditos a corto plazo, otras partes vinculadas","7992","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
+"account_common_7993","Reversión del deterioro de créditos a corto plazo, otras empresas","7993","account.data_account_type_revenue","l10n_es.account_chart_template_common","False"
diff --git a/addons/l10n_es/data/account.account.template-full.csv b/addons/l10n_es/data/account.account.template-full.csv
index 3f03f6e4fbd..477df0ff56c 100644
--- a/addons/l10n_es/data/account.account.template-full.csv
+++ b/addons/l10n_es/data/account.account.template-full.csv
@@ -1,137 +1,137 @@
-"id","name","code","user_type_id/id","chart_template_id/id","group_id/id","reconcile"
-"account_full_100","Capital social","100","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_100","False"
-"account_full_1030","Socios por desembolsos no exigidos, capital social","1030","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_1030","False"
-"account_full_1034","Socios por desembolsos no exigidos, capital pendiente de inscripción","1034","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_1034","False"
-"account_full_1040","Socios por aportaciones no dinerarias pendientes, capital social","1040","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_1040","False"
-"account_full_1044","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción","1044","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_1044","False"
-"account_full_1110","Patrimonio neto por emision de instrumentos financieros compuestos","1110","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_1110","False"
-"account_full_1111","Resto de instrumentos de patrimonio neto","111100","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_1111","False"
-"account_full_1143","Reserva por fondo de comercio","1143","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_1143","False"
-"account_full_115","Reservas por pérdidas y ganancias actuariales y otros ajustes","115","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_115","False"
-"account_full_120","Remanente","120","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_120","False"
-"account_full_121","Resultados negativos de ejercicios anteriores","121","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_121","False"
-"account_full_129","Resultado del ejercicio","129","account.data_unaffected_earnings","l10n_es.account_chart_template_full","l10n_es.account_group_129","False"
-"account_full_130","Subvenciones oficiales de capital","130","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_130","False"
-"account_full_132","Otras subvenciones, donaciones y legados","132","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_132","False"
-"account_full_133","Ajustes por valoración en activos financieros disponibles para la venta","133","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_133","False"
-"account_full_1340","Cobertura de flujos de efectivo","1340","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_1340","False"
-"account_full_1341","Cobertura de una inversión neta en un negocio en el extranjero","1341","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_1341","False"
-"account_full_135","Diferencias de conversión","135","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_135","False"
-"account_full_136","Ajustes por valoración de activos no corrientes y grupos enajenables de elementos, mantenidos para la venta","136","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_136","False"
-"account_full_140","Provisión por retribuciones del personal","140","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_140","True"
-"account_full_146","Provisión para reestructuraciones","146","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_146","True"
-"account_full_147","Provisión por transacciones con pagos basados en instrumentos de patrimonio","147","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_147","True"
-"account_full_1765","Pasivos por derivados financieros, carter de negociación","1765","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_1765","True"
-"account_full_1768","Pasivos por derivados financieros, instrumentos de cobertura","1768","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_1768","True"
-"account_full_178","Obligaciones y bonos convertibles","178","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_178","False"
-"account_full_189","Garantías financieras","189","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_189","False"
-"account_full_204","Fondo de comercio","204","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_204","False"
-"account_full_2403","Participaciones en empresas del grupo","2403","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_2403","False"
-"account_full_2404","Participaciones en empresas asociadas","2404","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_2404","False"
-"account_full_2405","Participaciones en otras partes vinculadas","2405","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_2405","False"
-"account_full_2493","Desembolsos pendientes sobre participaciones en empresas del grupo","2493","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_2493","False"
-"account_full_2494","Desembolsos pendientes sobre participaciones en empresas asociadas","2494","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_2494","False"
-"account_full_2495","Desembolsos pendientes sobre participaciones en otras partes vinculadas","2495","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_2495","False"
-"account_full_2550","Activos por derivados financieros, cartera de negociación","2550","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_2550","False"
-"account_full_2553","Activos por derivados financieros, instrumentos de cobertura","2553","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_2553","False"
-"account_full_257","Derechos de reembolso derivados de contratos de seguro relativos a retribuciones al personal","257","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_257","False"
-"account_full_466","Remuneraciones mediante sistemas de aportación definida pendientes de pago","466","account.data_account_type_payable","l10n_es.account_chart_template_full","l10n_es.account_group_466","True"
-"account_full_490","Deterioro de valor de créditos por operaciones comerciales","490","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_490","False"
-"account_full_501","Obligaciones y bonos convertibles a corto plazo","501","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_501","False"
-"account_full_5091","Obligaciones y bonos convertibles amortizados","5091","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_5091","True"
-"account_full_5296","Provisión a corto plazo para reestructuraciones de patrimonio","5296","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_5296","True"
-"account_full_5297","Provisión a corto plazo por transacciones con pagos basados en instrumentos","5297","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_5297","True"
-"account_full_551","Cuenta corriente con socios y administradores","551","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_551","False"
-"account_full_5530","Socios de sociedad disuelta","5530","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_5530","False"
-"account_full_5531","Socios, cuenta de fusión","5531","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_5531","False"
-"account_full_5532","Socios de sociedad escindida","5532","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_5532","False"
-"account_full_5533","Socios, cuenta de escisión","5533","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_5533","False"
-"account_full_5593","Activos por derivados financieros a corto plazo, instrumentos de cobertura","5593","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_5593","False"
-"account_full_5598","Pasivos por derivados financieros a corto plazo, instrumentos de cobertura","5598","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_5598","False"
-"account_full_569","Garantías financieras a corto plazo","569","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_569","False"
-"account_full_580","Inmovilizado","580","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_580","False"
-"account_full_581","Inversiones con personas y entidades vinculadas","581","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_581","False"
-"account_full_582","Inversiones financieras","582","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_582","False"
-"account_full_583","Existencias, deudores comerciales y otras cuentas a cobrar","583","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_583","False"
-"account_full_584","Otros activos","584","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_584","False"
-"account_full_585","Provisiones","585","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_585","False"
-"account_full_586","Deudas con características especiales","586","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_586","False"
-"account_full_587","Deudas con personas y entidades vinculadas","587","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_587","False"
-"account_full_588","Acreedores comerciales y otras cuentas a pagar","588","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_588","False"
-"account_full_589","Otros pasivos","589","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_589","False"
-"account_full_5990","Deterioro de valor de inmovilizado no corriente mantenido para la venta","5990","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_5990","False"
-"account_full_5991","Deterioro de valor de inversiones y entidades vinculadas no corrientes mantenidas para la venta","5991","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_5991","False"
-"account_full_5992","Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta","5992","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_5992","False"
-"account_full_5993","Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido para la venta","5993","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_5993","False"
-"account_full_5994","Deterioro de valor de otros activos mantenidos para la venta","5994","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_5994","False"
-"account_full_643","Retribuciones mediante sistemas de aportación definida","643","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_643","False"
-"account_full_6440","Contribuciones anuales","6440","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_6440","False"
-"account_full_6442","Otros costes","6442","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_6442","False"
-"account_full_6450","Retribuciones al personal liquidados con instrumentos de patrimonio","6450","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_6450","False"
-"account_full_6457","Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio","6457","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_6457","False"
-"account_full_650","Pérdidas de créditos comerciales incobrables","650","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_650","False"
-"account_full_6510","Beneficio transferido (gestor)","6510","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_6510","False"
-"account_full_6511","Pérdida soportada (partícipe o asociado no gestor)","6511","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_6511","False"
-"account_full_659","Otras pérdidas en gestión corriente","659","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_659","False"
-"account_full_6630","Pérdidas de cartera de negociación","6630","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_6630","False"
-"account_full_6631","Pérdidas de designados por la empresa","6631","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_6631","False"
-"account_full_6632","Pérdidas de disponibles para la venta","6632","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_6632","False"
-"account_full_6633","Pérdidas de instrumentos de cobertura","6633","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_6633","False"
-"account_full_671","Pérdidas procedentes del inmovilizado material","671","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_671","False"
-"account_full_691","Pérdidas por deterioro del inmovilizado material","691","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_691","False"
-"account_full_694","Pérdidas por deterioro de créditos por operaciones comerciales","694","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_694","False"
-"account_full_7630","Beneficios de cartera de negociación","7630","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_7630","False"
-"account_full_7631","Beneficios de designados por la empresa","7631","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_7631","False"
-"account_full_7632","Beneficios de disponibles para la venta","7632","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_7632","False"
-"account_full_7633","Beneficios de instrumentos de cobertura","7633","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_7633","False"
-"account_full_767","Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo","767","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_767","False"
-"account_full_774","Diferencia negativa en combinaciones de negocios","774","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_774","False"
-"account_full_791","Reversión del deterioro del inmovilizado material","791","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_791","False"
-"account_full_794","Reversión del deterioro de créditos por operaciones comerciales","794","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_794","False"
-"account_full_7950","Exceso de provisión por retribuciones al personal","7950","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_7950","False"
-"account_full_7956","Exceso de provisión para reestructuraciones","7956","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_7956","False"
-"account_full_7957","Exceso de provisión por transacciones con pagos basados en instrumentos de patrimonio","7957","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_7957","False"
-"account_full_800","Pérdidas en activos financieros disponibles para la venta","800","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_800","False"
-"account_full_802","Transferencia de beneficios en activos financieros disponibles para la venta","802","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_802","False"
-"account_full_810","Pérdidas por coberturas de flujos de efectivo","810","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_810","False"
-"account_full_811","Pérdidas por coberturas de inversiones netas en un negocio en el extranjero","811","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_811","False"
-"account_full_812","Transferencia de beneficios por coberturas de flujos de efectivo","812","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_812","False"
-"account_full_813","Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero","813","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_813","False"
-"account_full_820","Diferencias de conversión negativas","820","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_820","False"
-"account_full_821","Transferencia de diferencias de conversión positivas","821","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_821","False"
-"account_full_8300","Impuesto corriente","8300","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_8300","False"
-"account_full_8301","Impuesto diferido","8301","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_8301","False"
-"account_full_833","Ajustes negativos en la imposición sobre beneficios","833","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_833","False"
-"account_full_834","Ingresos fiscales por diferencias permanentes","834","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_834","False"
-"account_full_835","Ingresos fiscales por deducciones y bonificaciones","835","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_835","False"
-"account_full_836","Transferencia de diferencias permanentes","836","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_836","False"
-"account_full_837","Transferencia de deducciones y bonificaciones","837","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_837","False"
-"account_full_838","Ajustes positivos en la imposición sobre beneficios","838","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_838","False"
-"account_full_840","Transferencia de subvenciones oficiales de capital","840","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_840","False"
-"account_full_841","Transferencia de donaciones y legados de capital","841","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_841","False"
-"account_full_842","Transferencia de otras subvenciones, donaciones y legados","842","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_842","False"
-"account_full_850","Pérdidas actuariales","850","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_850","False"
-"account_full_851","Ajustes negativos en activos por retribuciones a largo plazo de prestación definida","851","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_851","False"
-"account_full_860","Pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta","860","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_860","False"
-"account_full_862","Transferencia de beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta","862","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_862","False"
-"account_full_891","Deterioro de participaciones en el patrimonio, empresas del grupo","891","account.data_account_type_depreciation","l10n_es.account_chart_template_full","l10n_es.account_group_891","False"
-"account_full_892","Deterioro de participaciones en el patrimonio, empresas asociadas","892","account.data_account_type_depreciation","l10n_es.account_chart_template_full","l10n_es.account_group_892","False"
-"account_full_900","Beneficios en activos financieros disponibles para la venta","900","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_900","False"
-"account_full_902","Transferencia de pérdidas en activos financieros disponibles para la venta","902","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_902","False"
-"account_full_910","Beneficios por coberturas de flujos de efectivo","910","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_910","False"
-"account_full_911","Beneficios por coberturas de inversiones netas en un negocio en el extranjero","911","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_911","False"
-"account_full_912","Transferencia de pérdidas por coberturas de flujos de efectivo","912","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_912","False"
-"account_full_913","Transferencia de pérdidas por coberturas de inversiones netas en un negocio en el extranjero","913","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_913","False"
-"account_full_920","Diferencias de conversión positivas","920","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_920","False"
-"account_full_921","Transferencia de diferencias de conversión negativas","921","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_921","False"
-"account_full_940","Ingresos de subvenciones oficiales de capital","940","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_940","False"
-"account_full_941","Ingresos de donaciones y legados de capital","941","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_941","False"
-"account_full_942","Ingresos de otras subvenciones, donaciones y legados","942","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_942","False"
-"account_full_950","Ganancias actuariales","950","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_950","False"
-"account_full_951","Ajustes positivos en activos por retribuciones a largo plazo de prestación definida","951","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_951","False"
-"account_full_960","Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta","960","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_960","False"
-"account_full_962","Transferencia de pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta","962","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_962","False"
-"account_full_991","Recuperación de ajustes valorativos negativos previos, empresas del grupo","991","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_991","False"
-"account_full_992","Recuperación de ajustes valorativos negativos previos, empresas asociadas","992","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_992","False"
-"account_full_993","Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo","993","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_993","False"
-"account_full_994","Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas","994","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_994","False"
+"id","name","code","user_type_id/id","chart_template_id/id","reconcile"
+"account_full_100","Capital social","100","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_1030","Socios por desembolsos no exigidos, capital social","1030","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_1034","Socios por desembolsos no exigidos, capital pendiente de inscripción","1034","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_1040","Socios por aportaciones no dinerarias pendientes, capital social","1040","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_1044","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción","1044","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_1110","Patrimonio neto por emision de instrumentos financieros compuestos","1110","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_1111","Resto de instrumentos de patrimonio neto","111100","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_1143","Reserva por fondo de comercio","1143","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_115","Reservas por pérdidas y ganancias actuariales y otros ajustes","115","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_120","Remanente","120","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_121","Resultados negativos de ejercicios anteriores","121","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_129","Resultado del ejercicio","129","account.data_unaffected_earnings","l10n_es.account_chart_template_full","False"
+"account_full_130","Subvenciones oficiales de capital","130","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_132","Otras subvenciones, donaciones y legados","132","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_133","Ajustes por valoración en activos financieros disponibles para la venta","133","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_1340","Cobertura de flujos de efectivo","1340","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_1341","Cobertura de una inversión neta en un negocio en el extranjero","1341","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_135","Diferencias de conversión","135","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_136","Ajustes por valoración de activos no corrientes y grupos enajenables de elementos, mantenidos para la venta","136","account.data_account_type_equity","l10n_es.account_chart_template_full","False"
+"account_full_140","Provisión por retribuciones del personal","140","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","True"
+"account_full_146","Provisión para reestructuraciones","146","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","True"
+"account_full_147","Provisión por transacciones con pagos basados en instrumentos de patrimonio","147","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","True"
+"account_full_1765","Pasivos por derivados financieros, carter de negociación","1765","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","True"
+"account_full_1768","Pasivos por derivados financieros, instrumentos de cobertura","1768","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","True"
+"account_full_178","Obligaciones y bonos convertibles","178","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","False"
+"account_full_189","Garantías financieras","189","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","False"
+"account_full_204","Fondo de comercio","204","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","False"
+"account_full_2403","Participaciones en empresas del grupo","2403","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","False"
+"account_full_2404","Participaciones en empresas asociadas","2404","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","False"
+"account_full_2405","Participaciones en otras partes vinculadas","2405","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","False"
+"account_full_2493","Desembolsos pendientes sobre participaciones en empresas del grupo","2493","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","False"
+"account_full_2494","Desembolsos pendientes sobre participaciones en empresas asociadas","2494","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","False"
+"account_full_2495","Desembolsos pendientes sobre participaciones en otras partes vinculadas","2495","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","False"
+"account_full_2550","Activos por derivados financieros, cartera de negociación","2550","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","False"
+"account_full_2553","Activos por derivados financieros, instrumentos de cobertura","2553","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","False"
+"account_full_257","Derechos de reembolso derivados de contratos de seguro relativos a retribuciones al personal","257","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","False"
+"account_full_466","Remuneraciones mediante sistemas de aportación definida pendientes de pago","466","account.data_account_type_payable","l10n_es.account_chart_template_full","True"
+"account_full_490","Deterioro de valor de créditos por operaciones comerciales","490","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","False"
+"account_full_501","Obligaciones y bonos convertibles a corto plazo","501","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","False"
+"account_full_5091","Obligaciones y bonos convertibles amortizados","5091","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","True"
+"account_full_5296","Provisión a corto plazo para reestructuraciones de patrimonio","5296","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","True"
+"account_full_5297","Provisión a corto plazo por transacciones con pagos basados en instrumentos","5297","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","True"
+"account_full_551","Cuenta corriente con socios y administradores","551","account.data_account_type_current_assets","l10n_es.account_chart_template_full","False"
+"account_full_5530","Socios de sociedad disuelta","5530","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","False"
+"account_full_5531","Socios, cuenta de fusión","5531","account.data_account_type_current_assets","l10n_es.account_chart_template_full","False"
+"account_full_5532","Socios de sociedad escindida","5532","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","False"
+"account_full_5533","Socios, cuenta de escisión","5533","account.data_account_type_current_assets","l10n_es.account_chart_template_full","False"
+"account_full_5593","Activos por derivados financieros a corto plazo, instrumentos de cobertura","5593","account.data_account_type_current_assets","l10n_es.account_chart_template_full","False"
+"account_full_5598","Pasivos por derivados financieros a corto plazo, instrumentos de cobertura","5598","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","False"
+"account_full_569","Garantías financieras a corto plazo","569","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","False"
+"account_full_580","Inmovilizado","580","account.data_account_type_current_assets","l10n_es.account_chart_template_full","False"
+"account_full_581","Inversiones con personas y entidades vinculadas","581","account.data_account_type_current_assets","l10n_es.account_chart_template_full","False"
+"account_full_582","Inversiones financieras","582","account.data_account_type_current_assets","l10n_es.account_chart_template_full","False"
+"account_full_583","Existencias, deudores comerciales y otras cuentas a cobrar","583","account.data_account_type_current_assets","l10n_es.account_chart_template_full","False"
+"account_full_584","Otros activos","584","account.data_account_type_current_assets","l10n_es.account_chart_template_full","False"
+"account_full_585","Provisiones","585","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","False"
+"account_full_586","Deudas con características especiales","586","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","False"
+"account_full_587","Deudas con personas y entidades vinculadas","587","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","False"
+"account_full_588","Acreedores comerciales y otras cuentas a pagar","588","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","False"
+"account_full_589","Otros pasivos","589","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","False"
+"account_full_5990","Deterioro de valor de inmovilizado no corriente mantenido para la venta","5990","account.data_account_type_current_assets","l10n_es.account_chart_template_full","False"
+"account_full_5991","Deterioro de valor de inversiones y entidades vinculadas no corrientes mantenidas para la venta","5991","account.data_account_type_current_assets","l10n_es.account_chart_template_full","False"
+"account_full_5992","Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta","5992","account.data_account_type_current_assets","l10n_es.account_chart_template_full","False"
+"account_full_5993","Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido para la venta","5993","account.data_account_type_current_assets","l10n_es.account_chart_template_full","False"
+"account_full_5994","Deterioro de valor de otros activos mantenidos para la venta","5994","account.data_account_type_current_assets","l10n_es.account_chart_template_full","False"
+"account_full_643","Retribuciones mediante sistemas de aportación definida","643","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_6440","Contribuciones anuales","6440","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_6442","Otros costes","6442","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_6450","Retribuciones al personal liquidados con instrumentos de patrimonio","6450","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_6457","Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio","6457","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_650","Pérdidas de créditos comerciales incobrables","650","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_6510","Beneficio transferido (gestor)","6510","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_6511","Pérdida soportada (partícipe o asociado no gestor)","6511","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_659","Otras pérdidas en gestión corriente","659","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_6630","Pérdidas de cartera de negociación","6630","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_6631","Pérdidas de designados por la empresa","6631","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_6632","Pérdidas de disponibles para la venta","6632","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_6633","Pérdidas de instrumentos de cobertura","6633","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_671","Pérdidas procedentes del inmovilizado material","671","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_691","Pérdidas por deterioro del inmovilizado material","691","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_694","Pérdidas por deterioro de créditos por operaciones comerciales","694","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_7630","Beneficios de cartera de negociación","7630","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_7631","Beneficios de designados por la empresa","7631","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_7632","Beneficios de disponibles para la venta","7632","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_7633","Beneficios de instrumentos de cobertura","7633","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_767","Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo","767","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_774","Diferencia negativa en combinaciones de negocios","774","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_791","Reversión del deterioro del inmovilizado material","791","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_794","Reversión del deterioro de créditos por operaciones comerciales","794","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_7950","Exceso de provisión por retribuciones al personal","7950","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_7956","Exceso de provisión para reestructuraciones","7956","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_7957","Exceso de provisión por transacciones con pagos basados en instrumentos de patrimonio","7957","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_800","Pérdidas en activos financieros disponibles para la venta","800","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_802","Transferencia de beneficios en activos financieros disponibles para la venta","802","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_810","Pérdidas por coberturas de flujos de efectivo","810","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_811","Pérdidas por coberturas de inversiones netas en un negocio en el extranjero","811","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_812","Transferencia de beneficios por coberturas de flujos de efectivo","812","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_813","Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero","813","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_820","Diferencias de conversión negativas","820","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_821","Transferencia de diferencias de conversión positivas","821","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_8300","Impuesto corriente","8300","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_8301","Impuesto diferido","8301","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_833","Ajustes negativos en la imposición sobre beneficios","833","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_834","Ingresos fiscales por diferencias permanentes","834","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_835","Ingresos fiscales por deducciones y bonificaciones","835","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_836","Transferencia de diferencias permanentes","836","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_837","Transferencia de deducciones y bonificaciones","837","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_838","Ajustes positivos en la imposición sobre beneficios","838","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_840","Transferencia de subvenciones oficiales de capital","840","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_841","Transferencia de donaciones y legados de capital","841","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_842","Transferencia de otras subvenciones, donaciones y legados","842","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_850","Pérdidas actuariales","850","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_851","Ajustes negativos en activos por retribuciones a largo plazo de prestación definida","851","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_860","Pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta","860","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_862","Transferencia de beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta","862","account.data_account_type_expenses","l10n_es.account_chart_template_full","False"
+"account_full_891","Deterioro de participaciones en el patrimonio, empresas del grupo","891","account.data_account_type_depreciation","l10n_es.account_chart_template_full","False"
+"account_full_892","Deterioro de participaciones en el patrimonio, empresas asociadas","892","account.data_account_type_depreciation","l10n_es.account_chart_template_full","False"
+"account_full_900","Beneficios en activos financieros disponibles para la venta","900","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_902","Transferencia de pérdidas en activos financieros disponibles para la venta","902","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_910","Beneficios por coberturas de flujos de efectivo","910","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_911","Beneficios por coberturas de inversiones netas en un negocio en el extranjero","911","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_912","Transferencia de pérdidas por coberturas de flujos de efectivo","912","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_913","Transferencia de pérdidas por coberturas de inversiones netas en un negocio en el extranjero","913","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_920","Diferencias de conversión positivas","920","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_921","Transferencia de diferencias de conversión negativas","921","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_940","Ingresos de subvenciones oficiales de capital","940","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_941","Ingresos de donaciones y legados de capital","941","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_942","Ingresos de otras subvenciones, donaciones y legados","942","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_950","Ganancias actuariales","950","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_951","Ajustes positivos en activos por retribuciones a largo plazo de prestación definida","951","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_960","Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta","960","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_962","Transferencia de pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta","962","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_991","Recuperación de ajustes valorativos negativos previos, empresas del grupo","991","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_992","Recuperación de ajustes valorativos negativos previos, empresas asociadas","992","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_993","Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo","993","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
+"account_full_994","Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas","994","account.data_account_type_revenue","l10n_es.account_chart_template_full","False"
diff --git a/addons/l10n_es/data/account.account.template-pymes.csv b/addons/l10n_es/data/account.account.template-pymes.csv
index 503067c1b28..a85fe2cf008 100644
--- a/addons/l10n_es/data/account.account.template-pymes.csv
+++ b/addons/l10n_es/data/account.account.template-pymes.csv
@@ -1,37 +1,37 @@
-"id","name","code","user_type_id/id","chart_template_id/id","group_id/id"
-"account_pymes_100","Capital social","100","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_100"
-"account_pymes_1030","Socios por desembolsos no exigidos, capital social","1030","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_1030"
-"account_pymes_1034","Socios por desembolsos no exigidos, capital pendiente de inscripción","1034","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_1034"
-"account_pymes_1040","Socios por aportaciones no dinerarias pendientes, capital social","1040","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_1040"
-"account_pymes_1044","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción","1044","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_1044"
-"account_pymes_120","Remanente","120","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_120"
-"account_pymes_121","Resultados negativos de ejercicios anteriores","121","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_121"
-"account_pymes_129","Resultado del ejercicio","129","account.data_unaffected_earnings","l10n_es.account_chart_template_pymes","l10n_es.account_group_129"
-"account_pymes_130","Subvenciones oficiales de capital","130","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_130"
-"account_pymes_132","Otras subvenciones, donaciones y legados","132","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_132"
-"account_pymes_2403","Participaciones en empresas del grupo","2403","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_2403"
-"account_pymes_2404","Participaciones en empresas asociadas","2404","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_2404"
-"account_pymes_2405","Participaciones en otras partes vinculadas","2405","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_2405"
-"account_pymes_2493","Desembolsos pendientes sobre participaciones en empresas del grupo","2493","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_2493"
-"account_pymes_2494","Desembolsos pendientes sobre participaciones en empresas asociadas","2494","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_2494"
-"account_pymes_2495","Desembolsos pendientes sobre participaciones en otras partes vinculadas","2495","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_2495"
-"account_pymes_255","Activos por derivados financieros","255","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_255"
-"account_pymes_2935","Deterioro de valor de participaciones a largo plazo en otras partes vinculadas","2935","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_293"
-"account_pymes_296","Deterioro de  valor de participaciones en el patrimonio neto a largo plazo","296","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_296"
-"pgc_pyme_490","Deterioro de valor de créditos por operaciones comerciales","490","account.data_account_type_current_liabilities","l10n_es.account_chart_template_pymes","l10n_es.account_group_490"
-"pgc_pyme_551","Cuenta corriente con socios y administradores","551","account.data_account_type_current_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_551"
-"account_pymes_5935","Deterioro de valor de participaciones a corto plazo en otras partes vinculadas","5935","account.data_account_type_current_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_593"
-"account_pymes_596","Deterioro de valor de participaciones a corto plazo","596","account.data_account_type_current_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_596"
-"account_pymes_650","Pérdidas de créditos comerciales incobrables","650","account.data_account_type_expenses","l10n_es.account_chart_template_pymes","l10n_es.account_group_650"
-"account_pymes_6510","Beneficio transferido (gestor)","6510","account.data_account_type_expenses","l10n_es.account_chart_template_pymes","l10n_es.account_group_6510"
-"account_pymes_6511","Pérdida soportada (partícipe o asociado no gestor)","6511","account.data_account_type_expenses","l10n_es.account_chart_template_pymes","l10n_es.account_group_6511"
-"account_pymes_659","Otras pérdidas en gestión corriente","659","account.data_account_type_expenses","l10n_es.account_chart_template_pymes","l10n_es.account_group_659"
-"account_pymes_663","Pérdidas por valoración de instrumentos financieros por su valor razonable","663","account.data_account_type_expenses","l10n_es.account_chart_template_pymes","l10n_es.account_group_663"
-"account_pymes_671","Pérdidas procedentes del inmovilizado material","671","account.data_account_type_expenses","l10n_es.account_chart_template_pymes","l10n_es.account_group_671"
-"account_pymes_691","Pérdidas por deterioro del inmovilizado material","691","account.data_account_type_expenses","l10n_es.account_chart_template_pymes","l10n_es.account_group_691"
-"account_pymes_694","Pérdidas por deterioro de créditos por operaciones comerciales","694","account.data_account_type_expenses","l10n_es.account_chart_template_pymes","l10n_es.account_group_694"
-"account_pymes_763","Beneficios por valoración de instrumentos financieros por su valor razonable","763","account.data_account_type_revenue","l10n_es.account_chart_template_pymes","l10n_es.account_group_763"
-"account_pymes_791","Reversión del deterioro del inmovilizado material","791","account.data_account_type_revenue","l10n_es.account_chart_template_pymes","l10n_es.account_group_791"
-"account_pymes_794","Reversión del deterioro de créditos por operaciones comerciales","794","account.data_account_type_revenue","l10n_es.account_chart_template_pymes","l10n_es.account_group_794"
-"account_pymes_7962","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas","7962","account.data_account_type_revenue","l10n_es.account_chart_template_pymes","l10n_es.account_group_796"
-"account_pymes_7963","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas","7963","account.data_account_type_revenue","l10n_es.account_chart_template_pymes","l10n_es.account_group_796"
+"id","name","code","user_type_id/id","chart_template_id/id"
+"account_pymes_100","Capital social","100","account.data_account_type_equity","l10n_es.account_chart_template_pymes"
+"account_pymes_1030","Socios por desembolsos no exigidos, capital social","1030","account.data_account_type_equity","l10n_es.account_chart_template_pymes"
+"account_pymes_1034","Socios por desembolsos no exigidos, capital pendiente de inscripción","1034","account.data_account_type_equity","l10n_es.account_chart_template_pymes"
+"account_pymes_1040","Socios por aportaciones no dinerarias pendientes, capital social","1040","account.data_account_type_equity","l10n_es.account_chart_template_pymes"
+"account_pymes_1044","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción","1044","account.data_account_type_equity","l10n_es.account_chart_template_pymes"
+"account_pymes_120","Remanente","120","account.data_account_type_equity","l10n_es.account_chart_template_pymes"
+"account_pymes_121","Resultados negativos de ejercicios anteriores","121","account.data_account_type_equity","l10n_es.account_chart_template_pymes"
+"account_pymes_129","Resultado del ejercicio","129","account.data_unaffected_earnings","l10n_es.account_chart_template_pymes"
+"account_pymes_130","Subvenciones oficiales de capital","130","account.data_account_type_equity","l10n_es.account_chart_template_pymes"
+"account_pymes_132","Otras subvenciones, donaciones y legados","132","account.data_account_type_equity","l10n_es.account_chart_template_pymes"
+"account_pymes_2403","Participaciones en empresas del grupo","2403","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes"
+"account_pymes_2404","Participaciones en empresas asociadas","2404","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes"
+"account_pymes_2405","Participaciones en otras partes vinculadas","2405","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes"
+"account_pymes_2493","Desembolsos pendientes sobre participaciones en empresas del grupo","2493","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes"
+"account_pymes_2494","Desembolsos pendientes sobre participaciones en empresas asociadas","2494","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes"
+"account_pymes_2495","Desembolsos pendientes sobre participaciones en otras partes vinculadas","2495","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes"
+"account_pymes_255","Activos por derivados financieros","255","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes"
+"account_pymes_2935","Deterioro de valor de participaciones a largo plazo en otras partes vinculadas","2935","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes"
+"account_pymes_296","Deterioro de  valor de participaciones en el patrimonio neto a largo plazo","296","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes"
+"pgc_pyme_490","Deterioro de valor de créditos por operaciones comerciales","490","account.data_account_type_current_liabilities","l10n_es.account_chart_template_pymes"
+"pgc_pyme_551","Cuenta corriente con socios y administradores","551","account.data_account_type_current_assets","l10n_es.account_chart_template_pymes"
+"account_pymes_5935","Deterioro de valor de participaciones a corto plazo en otras partes vinculadas","5935","account.data_account_type_current_assets","l10n_es.account_chart_template_pymes"
+"account_pymes_596","Deterioro de valor de participaciones a corto plazo","596","account.data_account_type_current_assets","l10n_es.account_chart_template_pymes"
+"account_pymes_650","Pérdidas de créditos comerciales incobrables","650","account.data_account_type_expenses","l10n_es.account_chart_template_pymes"
+"account_pymes_6510","Beneficio transferido (gestor)","6510","account.data_account_type_expenses","l10n_es.account_chart_template_pymes"
+"account_pymes_6511","Pérdida soportada (partícipe o asociado no gestor)","6511","account.data_account_type_expenses","l10n_es.account_chart_template_pymes"
+"account_pymes_659","Otras pérdidas en gestión corriente","659","account.data_account_type_expenses","l10n_es.account_chart_template_pymes"
+"account_pymes_663","Pérdidas por valoración de instrumentos financieros por su valor razonable","663","account.data_account_type_expenses","l10n_es.account_chart_template_pymes"
+"account_pymes_671","Pérdidas procedentes del inmovilizado material","671","account.data_account_type_expenses","l10n_es.account_chart_template_pymes"
+"account_pymes_691","Pérdidas por deterioro del inmovilizado material","691","account.data_account_type_expenses","l10n_es.account_chart_template_pymes"
+"account_pymes_694","Pérdidas por deterioro de créditos por operaciones comerciales","694","account.data_account_type_expenses","l10n_es.account_chart_template_pymes"
+"account_pymes_763","Beneficios por valoración de instrumentos financieros por su valor razonable","763","account.data_account_type_revenue","l10n_es.account_chart_template_pymes"
+"account_pymes_791","Reversión del deterioro del inmovilizado material","791","account.data_account_type_revenue","l10n_es.account_chart_template_pymes"
+"account_pymes_794","Reversión del deterioro de créditos por operaciones comerciales","794","account.data_account_type_revenue","l10n_es.account_chart_template_pymes"
+"account_pymes_7962","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas","7962","account.data_account_type_revenue","l10n_es.account_chart_template_pymes"
+"account_pymes_7963","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas","7963","account.data_account_type_revenue","l10n_es.account_chart_template_pymes"
diff --git a/addons/l10n_es/data/account_group.xml b/addons/l10n_es/data/account_group.xml
index 5e146d1891e..b74cca1f587 100644
--- a/addons/l10n_es/data/account_group.xml
+++ b/addons/l10n_es/data/account_group.xml
@@ -1,4646 +1,4655 @@
 <?xml version="1.0" encoding="utf-8"?>
 <odoo>
     <data>
-    <record id="account_group_1" model="account.group">
-        <field name="code_prefix">1</field>
+    <record id="account_group_1" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1</field>
         <field name="name">Financiación Básica</field>
-    </record>        
-    <record id="account_group_10" model="account.group">
-        <field name="code_prefix">10</field>
+    </record>
+    <record id="account_group_10" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">10</field>
         <field name="name">Capital</field>
-        <field name="parent_id" ref="l10n_es.account_group_1"/>
     </record>
-    <record id="account_group_100" model="account.group">
-        <field name="code_prefix">100</field>
+    <record id="account_group_100" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">100</field>
         <field name="name">Capital social</field>
-        <field name="parent_id" ref="l10n_es.account_group_10"/>
     </record>
-    <record id="account_group_101" model="account.group">
-        <field name="code_prefix">101</field>
+    <record id="account_group_101" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">101</field>
         <field name="name">Fondo social</field>
-        <field name="parent_id" ref="l10n_es.account_group_10"/>
     </record>
-    <record id="account_group_102" model="account.group">
-        <field name="code_prefix">102</field>
+    <record id="account_group_102" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">102</field>
         <field name="name">Capital</field>
-        <field name="parent_id" ref="l10n_es.account_group_10"/>
     </record>
-    <record id="account_group_103" model="account.group">
-        <field name="code_prefix">103</field>
+    <record id="account_group_103" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">103</field>
         <field name="name">Socios por desembolsos no exigidos</field>
-        <field name="parent_id" ref="l10n_es.account_group_10"/>
     </record>
-    <record id="account_group_1030" model="account.group">
-        <field name="code_prefix">1030</field>
+    <record id="account_group_1030" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1030</field>
         <field name="name">Socios por desembolsos no exigidos, capital social</field>
-        <field name="parent_id" ref="l10n_es.account_group_103"/>
     </record>
-    <record id="account_group_1034" model="account.group">
-        <field name="code_prefix">1034</field>
+    <record id="account_group_1034" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1034</field>
         <field name="name">Socios por desembolsos no exigidos, capital pendiente de inscripción</field>
-        <field name="parent_id" ref="l10n_es.account_group_103"/>
     </record>
-    <record id="account_group_104" model="account.group">
-        <field name="code_prefix">104</field>
+    <record id="account_group_104" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">104</field>
         <field name="name">Socios por aportaciones no dinerarias pendientes</field>
-        <field name="parent_id" ref="l10n_es.account_group_10"/>
     </record>
-    <record id="account_group_1040" model="account.group">
-        <field name="code_prefix">1040</field>
+    <record id="account_group_1040" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1040</field>
         <field name="name">Socios por aportaciones no dinerarias pendientes, capital social</field>
-        <field name="parent_id" ref="l10n_es.account_group_104"/>
     </record>
-    <record id="account_group_1044" model="account.group">
-        <field name="code_prefix">1044</field>
+    <record id="account_group_1044" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1044</field>
         <field name="name">Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción</field>
-        <field name="parent_id" ref="l10n_es.account_group_104"/>
     </record>
-    <record id="account_group_108" model="account.group">
-        <field name="code_prefix">108</field>
+    <record id="account_group_108" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">108</field>
         <field name="name">Acciones o participaciones propias en situaciones especiales</field>
-        <field name="parent_id" ref="l10n_es.account_group_10"/>
     </record>
-    <record id="account_group_109" model="account.group">
-        <field name="code_prefix">109</field>
+    <record id="account_group_109" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">109</field>
         <field name="name">Acciones o participaciones propias para reducción de capital</field>
-        <field name="parent_id" ref="l10n_es.account_group_10"/>
     </record>
-    <record id="account_group_11" model="account.group">
-        <field name="code_prefix">11</field>
+    <record id="account_group_11" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">11</field>
         <field name="name">Reservas y otros instrumentos de patrimonio</field>
-        <field name="parent_id" ref="l10n_es.account_group_1"/>
     </record>
-    <record id="account_group_110" model="account.group">
-        <field name="code_prefix">110</field>
+    <record id="account_group_110" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">110</field>
         <field name="name">Prima de emisión o asunción</field>
-        <field name="parent_id" ref="l10n_es.account_group_11"/>
     </record>
-    <record id="account_group_111" model="account.group">
-        <field name="code_prefix">111</field>
+    <record id="account_group_111" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">111</field>
         <field name="name">Otros instrumentos de patrimonio neto</field>
-        <field name="parent_id" ref="l10n_es.account_group_11"/>
     </record>
-    <record id="account_group_1110" model="account.group">
-        <field name="code_prefix">1110</field>
+    <record id="account_group_1110" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1110</field>
         <field name="name">Patrimonio neto por emisión de instrumentos financieros compuestos</field>
-        <field name="parent_id" ref="l10n_es.account_group_111"/>
     </record>
-    <record id="account_group_1111" model="account.group">
-        <field name="code_prefix">1111</field>
+    <record id="account_group_1111" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1111</field>
         <field name="name">Resto de instrumentos de patrimonio neto</field>
-        <field name="parent_id" ref="l10n_es.account_group_111"/>
     </record>
-    <record id="account_group_112" model="account.group">
-        <field name="code_prefix">112</field>
+    <record id="account_group_112" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">112</field>
         <field name="name">Reserva legal</field>
-        <field name="parent_id" ref="l10n_es.account_group_11"/>
     </record>
-    <record id="account_group_113" model="account.group">
-        <field name="code_prefix">113</field>
+    <record id="account_group_113" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">113</field>
         <field name="name">Reservas voluntarias</field>
-        <field name="parent_id" ref="l10n_es.account_group_11"/>
     </record>
-    <record id="account_group_114" model="account.group">
-        <field name="code_prefix">114</field>
+    <record id="account_group_114" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">114</field>
         <field name="name">Reservas especiales</field>
-        <field name="parent_id" ref="l10n_es.account_group_11"/>
     </record>
-    <record id="account_group_1140" model="account.group">
-        <field name="code_prefix">1140</field>
+    <record id="account_group_1140" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1140</field>
         <field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
-        <field name="parent_id" ref="l10n_es.account_group_114"/>
     </record>
-    <record id="account_group_1141" model="account.group">
-        <field name="code_prefix">1141</field>
+    <record id="account_group_1141" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1141</field>
         <field name="name">Reservas estatutarias</field>
-        <field name="parent_id" ref="l10n_es.account_group_114"/>
     </record>
-    <record id="account_group_1142" model="account.group">
-        <field name="code_prefix">1142</field>
+    <record id="account_group_1142" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1142</field>
         <field name="name">Reserva por capital amortizado</field>
-        <field name="parent_id" ref="l10n_es.account_group_114"/>
     </record>
-    <record id="account_group_1143" model="account.group">
-        <field name="code_prefix">1143</field>
+    <record id="account_group_1143" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1143</field>
         <field name="name">Reserva por fondo de comercio</field>
-        <field name="parent_id" ref="l10n_es.account_group_114"/>
     </record>
-    <record id="account_group_1144" model="account.group">
-        <field name="code_prefix">1144</field>
+    <record id="account_group_1144" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1144</field>
         <field name="name">Reservas por acciones propias aceptadas en garantía</field>
-        <field name="parent_id" ref="l10n_es.account_group_114"/>
     </record>
-    <record id="account_group_115" model="account.group">
-        <field name="code_prefix">115</field>
+    <record id="account_group_115" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">115</field>
         <field name="name">Reservas por pérdidas y ganancias actuariales y otros ajustes</field>
-        <field name="parent_id" ref="l10n_es.account_group_11"/>
     </record>
-    <record id="account_group_118" model="account.group">
-        <field name="code_prefix">118</field>
+    <record id="account_group_118" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">118</field>
         <field name="name">Aportaciones de socios o propietarios</field>
-        <field name="parent_id" ref="l10n_es.account_group_11"/>
     </record>
-    <record id="account_group_119" model="account.group">
-        <field name="code_prefix">119</field>
+    <record id="account_group_119" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">119</field>
         <field name="name">Diferencias por ajuste del capital a euros</field>
-        <field name="parent_id" ref="l10n_es.account_group_11"/>
     </record>
-    <record id="account_group_12" model="account.group">
-        <field name="code_prefix">12</field>
+    <record id="account_group_12" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">12</field>
         <field name="name">Resultados pendientes de aplicación</field>
-        <field name="parent_id" ref="l10n_es.account_group_1"/>
     </record>
-    <record id="account_group_120" model="account.group">
-        <field name="code_prefix">120</field>
+    <record id="account_group_120" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">120</field>
         <field name="name">Remanente</field>
-        <field name="parent_id" ref="l10n_es.account_group_12"/>
     </record>
-    <record id="account_group_121" model="account.group">
-        <field name="code_prefix">121</field>
+    <record id="account_group_121" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">121</field>
         <field name="name">Resultados negativos de ejercicios anteriores</field>
-        <field name="parent_id" ref="l10n_es.account_group_12"/>
     </record>
-    <record id="account_group_129" model="account.group">
-        <field name="code_prefix">129</field>
+    <record id="account_group_129" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">129</field>
         <field name="name">Resultado del ejercicio</field>
-        <field name="parent_id" ref="l10n_es.account_group_12"/>
     </record>
-    <record id="account_group_13" model="account.group">
-        <field name="code_prefix">13</field>
+    <record id="account_group_13" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">13</field>
         <field name="name">Subvenciones, donaciones y ajustes por cambios de valor</field>
-        <field name="parent_id" ref="l10n_es.account_group_1"/>
     </record>
-    <record id="account_group_130" model="account.group">
-        <field name="code_prefix">130</field>
+    <record id="account_group_130" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">130</field>
         <field name="name">Subvenciones oficiales de capital</field>
-        <field name="parent_id" ref="l10n_es.account_group_13"/>
     </record>
-    <record id="account_group_131" model="account.group">
-        <field name="code_prefix">131</field>
+    <record id="account_group_131" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">131</field>
         <field name="name">Donaciones y legados de capital</field>
-        <field name="parent_id" ref="l10n_es.account_group_13"/>
     </record>
-    <record id="account_group_132" model="account.group">
-        <field name="code_prefix">132</field>
+    <record id="account_group_132" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">132</field>
         <field name="name">Otras subvenciones, donaciones y legados</field>
-        <field name="parent_id" ref="l10n_es.account_group_13"/>
     </record>
-    <record id="account_group_133" model="account.group">
-        <field name="code_prefix">133</field>
+    <record id="account_group_133" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">133</field>
         <field name="name">Ajustes por valoración en activos financieros disponibles para la venta</field>
-        <field name="parent_id" ref="l10n_es.account_group_13"/>
     </record>
-    <record id="account_group_134" model="account.group">
-        <field name="code_prefix">134</field>
+    <record id="account_group_134" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">134</field>
         <field name="name">Operaciones de cobertura</field>
-        <field name="parent_id" ref="l10n_es.account_group_13"/>
     </record>
-    <record id="account_group_1340" model="account.group">
-        <field name="code_prefix">1340</field>
+    <record id="account_group_1340" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1340</field>
         <field name="name">Cobertura de flujos de efectivo</field>
-        <field name="parent_id" ref="l10n_es.account_group_134"/>
     </record>
-    <record id="account_group_1341" model="account.group">
-        <field name="code_prefix">1341</field>
+    <record id="account_group_1341" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1341</field>
         <field name="name">Cobertura de una inversión neta en un negocio en el extranjero</field>
-        <field name="parent_id" ref="l10n_es.account_group_134"/>
     </record>
-    <record id="account_group_135" model="account.group">
-        <field name="code_prefix">135</field>
+    <record id="account_group_135" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">135</field>
         <field name="name">Diferencias de conversión</field>
-        <field name="parent_id" ref="l10n_es.account_group_13"/>
     </record>
-    <record id="account_group_136" model="account.group">
-        <field name="code_prefix">136</field>
+    <record id="account_group_136" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">136</field>
         <field name="name">Ajustes por valoración en activos no corrientes y grupos enajenables de elementos, mantenidos para la venta</field>
-        <field name="parent_id" ref="l10n_es.account_group_13"/>
     </record>
-    <record id="account_group_137" model="account.group">
-        <field name="code_prefix">137</field>
+    <record id="account_group_137" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">137</field>
         <field name="name">Ingresos fiscales a distribuir en varios ejercicios</field>
-        <field name="parent_id" ref="l10n_es.account_group_13"/>
     </record>
-    <record id="account_group_1370" model="account.group">
-        <field name="code_prefix">1370</field>
+    <record id="account_group_1370" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1370</field>
         <field name="name">Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios</field>
-        <field name="parent_id" ref="l10n_es.account_group_137"/>
     </record>
-    <record id="account_group_1371" model="account.group">
-        <field name="code_prefix">1371</field>
+    <record id="account_group_1371" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1371</field>
         <field name="name">Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios</field>
-        <field name="parent_id" ref="l10n_es.account_group_137"/>
     </record>
-    <record id="account_group_14" model="account.group">
-        <field name="code_prefix">14</field>
+    <record id="account_group_14" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">14</field>
         <field name="name">Provisiones</field>
-        <field name="parent_id" ref="l10n_es.account_group_1"/>
     </record>
-    <record id="account_group_140" model="account.group">
-        <field name="code_prefix">140</field>
+    <record id="account_group_140" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">140</field>
         <field name="name">Provisión por retribuciones a largo plazo al personal</field>
-        <field name="parent_id" ref="l10n_es.account_group_14"/>
     </record>
-    <record id="account_group_141" model="account.group">
-        <field name="code_prefix">141</field>
+    <record id="account_group_141" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">141</field>
         <field name="name">Provisión para impuestos</field>
-        <field name="parent_id" ref="l10n_es.account_group_14"/>
     </record>
-    <record id="account_group_142" model="account.group">
-        <field name="code_prefix">142</field>
+    <record id="account_group_142" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">142</field>
         <field name="name">Provisión para otras responsabilidades</field>
-        <field name="parent_id" ref="l10n_es.account_group_14"/>
     </record>
-    <record id="account_group_143" model="account.group">
-        <field name="code_prefix">143</field>
+    <record id="account_group_143" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">143</field>
         <field name="name">Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
-        <field name="parent_id" ref="l10n_es.account_group_14"/>
     </record>
-    <record id="account_group_145" model="account.group">
-        <field name="code_prefix">145</field>
+    <record id="account_group_145" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">145</field>
         <field name="name">Provisión para actuaciones medioambientales</field>
-        <field name="parent_id" ref="l10n_es.account_group_14"/>
     </record>
-    <record id="account_group_146" model="account.group">
-        <field name="code_prefix">146</field>
+    <record id="account_group_146" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">146</field>
         <field name="name">Provisión para reestructuraciones</field>
-        <field name="parent_id" ref="l10n_es.account_group_14"/>
     </record>
-    <record id="account_group_147" model="account.group">
-        <field name="code_prefix">147</field>
+    <record id="account_group_147" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">147</field>
         <field name="name">Provisión por transacciones con pagos basados en instrumentos de patrimonio</field>
-        <field name="parent_id" ref="l10n_es.account_group_14"/>
     </record>
-    <record id="account_group_15" model="account.group">
-        <field name="code_prefix">15</field>
+    <record id="account_group_15" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">15</field>
         <field name="name">Deudas a largo plazo con características especiales</field>
-        <field name="parent_id" ref="l10n_es.account_group_1"/>
     </record>
-    <record id="account_group_150" model="account.group">
-        <field name="code_prefix">150</field>
+    <record id="account_group_150" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">150</field>
         <field name="name">Acciones o participaciones a largo plazo consideradas como pasivos financieros</field>
-        <field name="parent_id" ref="l10n_es.account_group_15"/>
     </record>
-    <record id="account_group_153" model="account.group">
-        <field name="code_prefix">153</field>
+    <record id="account_group_153" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">153</field>
         <field name="name">Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros</field>
-        <field name="parent_id" ref="l10n_es.account_group_15"/>
     </record>
-    <record id="account_group_1533" model="account.group">
-        <field name="code_prefix">1533</field>
+    <record id="account_group_1533" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1533</field>
         <field name="name">Desembolsos no exigidos, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_153"/>
     </record>
-    <record id="account_group_1534" model="account.group">
-        <field name="code_prefix">1534</field>
+    <record id="account_group_1534" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1534</field>
         <field name="name">Desembolsos no exigidos, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_153"/>
     </record>
-    <record id="account_group_1535" model="account.group">
-        <field name="code_prefix">1535</field>
+    <record id="account_group_1535" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1535</field>
         <field name="name">Desembolsos no exigidos, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_153"/>
     </record>
-    <record id="account_group_1536" model="account.group">
-        <field name="code_prefix">1536</field>
+    <record id="account_group_1536" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1536</field>
         <field name="name">Otros desembolsos no exigidos</field>
-        <field name="parent_id" ref="l10n_es.account_group_153"/>
     </record>
-    <record id="account_group_154" model="account.group">
-        <field name="code_prefix">154</field>
+    <record id="account_group_154" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">154</field>
         <field name="name">Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros</field>
-        <field name="parent_id" ref="l10n_es.account_group_15"/>
     </record>
-    <record id="account_group_1543" model="account.group">
-        <field name="code_prefix">1543</field>
+    <record id="account_group_1543" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1543</field>
         <field name="name">Aportaciones no dinerarias pendientes, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_154"/>
     </record>
-    <record id="account_group_1544" model="account.group">
-        <field name="code_prefix">1544</field>
+    <record id="account_group_1544" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1544</field>
         <field name="name">Aportaciones no dinerarias pendientes, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_154"/>
     </record>
-    <record id="account_group_1545" model="account.group">
-        <field name="code_prefix">1545</field>
+    <record id="account_group_1545" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1545</field>
         <field name="name">Aportaciones no dinerarias pendientes, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_154"/>
     </record>
-    <record id="account_group_1546" model="account.group">
-        <field name="code_prefix">1546</field>
+    <record id="account_group_1546" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1546</field>
         <field name="name">Otras aportaciones no dinerarias pendientes</field>
-        <field name="parent_id" ref="l10n_es.account_group_154"/>
     </record>
-    <record id="account_group_16" model="account.group">
-        <field name="code_prefix">16</field>
+    <record id="account_group_16" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">16</field>
         <field name="name">Deudas a largo plazo con partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_1"/>
     </record>
-    <record id="account_group_160" model="account.group">
-        <field name="code_prefix">160</field>
+    <record id="account_group_160" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">160</field>
         <field name="name">Deudas a largo plazo con entidades de crédito vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_16"/>
     </record>
-    <record id="account_group_1603" model="account.group">
-        <field name="code_prefix">1603</field>
+    <record id="account_group_1603" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1603</field>
         <field name="name">Deudas a largo plazo con entidades de crédito, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_160"/>
     </record>
-    <record id="account_group_1604" model="account.group">
-        <field name="code_prefix">1604</field>
+    <record id="account_group_1604" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1604</field>
         <field name="name">Deudas a largo plazo con entidades de crédito, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_160"/>
     </record>
-    <record id="account_group_1605" model="account.group">
-        <field name="code_prefix">1605</field>
+    <record id="account_group_1605" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1605</field>
         <field name="name">Deudas a largo plazo con otras entidades de crédito vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_160"/>
     </record>
-    <record id="account_group_161" model="account.group">
-        <field name="code_prefix">161</field>
+    <record id="account_group_161" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">161</field>
         <field name="name">Proveedores de inmovilizado a largo plazo, partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_16"/>
     </record>
-    <record id="account_group_1613" model="account.group">
-        <field name="code_prefix">1613</field>
+    <record id="account_group_1613" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1613</field>
         <field name="name">Proveedores de inmovilizado a largo plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_161"/>
     </record>
-    <record id="account_group_1614" model="account.group">
-        <field name="code_prefix">1614</field>
+    <record id="account_group_1614" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1614</field>
         <field name="name">Proveedores de inmovilizado a largo plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_161"/>
     </record>
-    <record id="account_group_1615" model="account.group">
-        <field name="code_prefix">1615</field>
+    <record id="account_group_1615" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1615</field>
         <field name="name">Proveedores de inmovilizado a largo plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_161"/>
     </record>
-    <record id="account_group_162" model="account.group">
-        <field name="code_prefix">162</field>
+    <record id="account_group_162" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">162</field>
         <field name="name">Acreedores por arrendamiento financiero a largo plazo, partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_16"/>
     </record>
-    <record id="account_group_1623" model="account.group">
-        <field name="code_prefix">1623</field>
+    <record id="account_group_1623" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1623</field>
         <field name="name">Acreedores por arrendamiento financiero a largo plazo, empresas de grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_162"/>
     </record>
-    <record id="account_group_1624" model="account.group">
-        <field name="code_prefix">1624</field>
+    <record id="account_group_1624" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1624</field>
         <field name="name">Acreedores por arrendamiento financiero a largo plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_162"/>
     </record>
-    <record id="account_group_1625" model="account.group">
-        <field name="code_prefix">1625</field>
+    <record id="account_group_1625" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1625</field>
         <field name="name">Acreedores por arrendamiento financiero a largo plazo, otras partes vinculadas.</field>
-        <field name="parent_id" ref="l10n_es.account_group_162"/>
     </record>
-    <record id="account_group_163" model="account.group">
-        <field name="code_prefix">163</field>
+    <record id="account_group_163" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">163</field>
         <field name="name">Otras deudas a largo plazo con partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_16"/>
     </record>
-    <record id="account_group_1633" model="account.group">
-        <field name="code_prefix">1633</field>
+    <record id="account_group_1633" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1633</field>
         <field name="name">Otras deudas a largo plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_163"/>
     </record>
-    <record id="account_group_1634" model="account.group">
-        <field name="code_prefix">1634</field>
+    <record id="account_group_1634" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1634</field>
         <field name="name">Otras deudas a largo plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_163"/>
     </record>
-    <record id="account_group_1635" model="account.group">
-        <field name="code_prefix">1635</field>
+    <record id="account_group_1635" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1635</field>
         <field name="name">Otras deudas a largo plazo, con otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_163"/>
     </record>
-    <record id="account_group_17" model="account.group">
-        <field name="code_prefix">17</field>
+    <record id="account_group_17" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">17</field>
         <field name="name">Deudas a largo plazo por préstamos recibidos, empréstitos y otros conceptos</field>
-        <field name="parent_id" ref="l10n_es.account_group_1"/>
     </record>
-    <record id="account_group_170" model="account.group">
-        <field name="code_prefix">170</field>
+    <record id="account_group_170" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">170</field>
         <field name="name">Deudas a largo plazo con entidades de crédito</field>
-        <field name="parent_id" ref="l10n_es.account_group_17"/>
     </record>
-    <record id="account_group_171" model="account.group">
-        <field name="code_prefix">171</field>
+    <record id="account_group_171" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">171</field>
         <field name="name">Deudas a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_17"/>
     </record>
-    <record id="account_group_172" model="account.group">
-        <field name="code_prefix">172</field>
+    <record id="account_group_172" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">172</field>
         <field name="name">Deudas a largo plazo transformables en subvenciones, donaciones y legados</field>
-        <field name="parent_id" ref="l10n_es.account_group_17"/>
     </record>
-    <record id="account_group_173" model="account.group">
-        <field name="code_prefix">173</field>
+    <record id="account_group_173" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">173</field>
         <field name="name">Proveedores de inmovilizado a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_17"/>
     </record>
-    <record id="account_group_174" model="account.group">
-        <field name="code_prefix">174</field>
+    <record id="account_group_174" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">174</field>
         <field name="name">Acreedores por arrendamiento financiero a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_17"/>
     </record>
-    <record id="account_group_175" model="account.group">
-        <field name="code_prefix">175</field>
+    <record id="account_group_175" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">175</field>
         <field name="name">Efectos a pagar a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_17"/>
     </record>
-    <record id="account_group_176" model="account.group">
-        <field name="code_prefix">176</field>
+    <record id="account_group_176" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">176</field>
         <field name="name">Pasivos por derivados financieros a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_17"/>
     </record>
-    <record id="account_group_1760" model="account.group">
-        <field name="code_prefix">1760</field>
+    <record id="account_group_1760" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1760</field>
         <field name="name">Pasivos por derivados financieros</field>
-        <field name="parent_id" ref="l10n_es.account_group_176"/>
     </record>
-    <record id="account_group_1765" model="account.group">
-        <field name="code_prefix">1765</field>
+    <record id="account_group_1765" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1765</field>
         <field name="name">Pasivos por derivados financieros a largo plazo, cartera de negociación</field>
-        <field name="parent_id" ref="l10n_es.account_group_176"/>
     </record>
-    <record id="account_group_1768" model="account.group">
-        <field name="code_prefix">1768</field>
+    <record id="account_group_1768" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">1768</field>
         <field name="name">Pasivos por derivados financieros a largo plazo, instrumentos de cobertura</field>
-        <field name="parent_id" ref="l10n_es.account_group_176"/>
     </record>
-    <record id="account_group_177" model="account.group">
-        <field name="code_prefix">177</field>
+    <record id="account_group_177" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">177</field>
         <field name="name">Obligaciones y bonos</field>
-        <field name="parent_id" ref="l10n_es.account_group_17"/>
     </record>
-    <record id="account_group_178" model="account.group">
-        <field name="code_prefix">178</field>
+    <record id="account_group_178" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">178</field>
         <field name="name">Obligaciones y bonos convertibles</field>
-        <field name="parent_id" ref="l10n_es.account_group_17"/>
     </record>
-    <record id="account_group_179" model="account.group">
-        <field name="code_prefix">179</field>
+    <record id="account_group_179" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">179</field>
         <field name="name">Deudas representadas en otros valores negociables</field>
-        <field name="parent_id" ref="l10n_es.account_group_17"/>
     </record>
-    <record id="account_group_18" model="account.group">
-        <field name="code_prefix">18</field>
+    <record id="account_group_18" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">18</field>
         <field name="name">Pasivos por fianzas, garantías y otros conceptos a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_1"/>
     </record>
-    <record id="account_group_180" model="account.group">
-        <field name="code_prefix">180</field>
+    <record id="account_group_180" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">180</field>
         <field name="name">Fianzas recibidas a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_18"/>
     </record>
-    <record id="account_group_181" model="account.group">
-        <field name="code_prefix">181</field>
+    <record id="account_group_181" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">181</field>
         <field name="name">Anticipos recibidos por ventas o prestaciones de servicios a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_18"/>
     </record>
-    <record id="account_group_185" model="account.group">
-        <field name="code_prefix">185</field>
+    <record id="account_group_185" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">185</field>
         <field name="name">Depósitos recibidos a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_18"/>
     </record>
-    <record id="account_group_189" model="account.group">
-        <field name="code_prefix">189</field>
+    <record id="account_group_189" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">189</field>
         <field name="name">Garantías financieras a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_18"/>
     </record>
-    <record id="account_group_19" model="account.group">
-        <field name="code_prefix">19</field>
+    <record id="account_group_19" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">19</field>
         <field name="name">Situaciones transitorias de financiación</field>
-        <field name="parent_id" ref="l10n_es.account_group_1"/>
     </record>
-    <record id="account_group_190" model="account.group">
-        <field name="code_prefix">190</field>
+    <record id="account_group_190" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">190</field>
         <field name="name">Acciones o participaciones emitidas</field>
-        <field name="parent_id" ref="l10n_es.account_group_19"/>
     </record>
-    <record id="account_group_192" model="account.group">
-        <field name="code_prefix">192</field>
+    <record id="account_group_192" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">192</field>
         <field name="name">Suscriptores de acciones</field>
-        <field name="parent_id" ref="l10n_es.account_group_19"/>
     </record>
-    <record id="account_group_194" model="account.group">
-        <field name="code_prefix">194</field>
+    <record id="account_group_194" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">194</field>
         <field name="name">Capital emitido pendiente de inscripción</field>
-        <field name="parent_id" ref="l10n_es.account_group_19"/>
     </record>
-    <record id="account_group_195" model="account.group">
-        <field name="code_prefix">195</field>
+    <record id="account_group_195" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">195</field>
         <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros</field>
-        <field name="parent_id" ref="l10n_es.account_group_19"/>
     </record>
-    <record id="account_group_197" model="account.group">
-        <field name="code_prefix">197</field>
+    <record id="account_group_197" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">197</field>
         <field name="name">Suscriptores de acciones consideradas como pasivos financieros</field>
-        <field name="parent_id" ref="l10n_es.account_group_19"/>
     </record>
-    <record id="account_group_199" model="account.group">
-        <field name="code_prefix">199</field>
+    <record id="account_group_199" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">199</field>
         <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción.</field>
-        <field name="parent_id" ref="l10n_es.account_group_19"/>
     </record>
-    <record id="account_group_2" model="account.group">
-        <field name="code_prefix">2</field>
+    <record id="account_group_2" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2</field>
         <field name="name">Activo no corriente</field>
-    </record>   
-    <record id="account_group_20" model="account.group">
-        <field name="code_prefix">20</field>
+    </record>
+    <record id="account_group_20" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">20</field>
         <field name="name">Inmovilizaciones intangibles</field>
-        <field name="parent_id" ref="l10n_es.account_group_2"/>
     </record>
-    <record id="account_group_200" model="account.group">
-        <field name="code_prefix">200</field>
+    <record id="account_group_200" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">200</field>
         <field name="name">Investigación</field>
-        <field name="parent_id" ref="l10n_es.account_group_20"/>
     </record>
-    <record id="account_group_201" model="account.group">
-        <field name="code_prefix">201</field>
+    <record id="account_group_201" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">201</field>
         <field name="name">Desarrollo</field>
-        <field name="parent_id" ref="l10n_es.account_group_20"/>
     </record>
-    <record id="account_group_202" model="account.group">
-        <field name="code_prefix">202</field>
+    <record id="account_group_202" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">202</field>
         <field name="name">Concesiones administrativas</field>
-        <field name="parent_id" ref="l10n_es.account_group_20"/>
     </record>
-    <record id="account_group_203" model="account.group">
-        <field name="code_prefix">203</field>
+    <record id="account_group_203" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">203</field>
         <field name="name">Propiedad industrial</field>
-        <field name="parent_id" ref="l10n_es.account_group_20"/>
     </record>
-    <record id="account_group_204" model="account.group">
-        <field name="code_prefix">204</field>
+    <record id="account_group_204" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">204</field>
         <field name="name">Fondo de comercio</field>
-        <field name="parent_id" ref="l10n_es.account_group_20"/>
     </record>
-    <record id="account_group_205" model="account.group">
-        <field name="code_prefix">205</field>
+    <record id="account_group_205" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">205</field>
         <field name="name">Derechos de traspaso</field>
-        <field name="parent_id" ref="l10n_es.account_group_20"/>
     </record>
-    <record id="account_group_206" model="account.group">
-        <field name="code_prefix">206</field>
+    <record id="account_group_206" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">206</field>
         <field name="name">Aplicaciones informáticas</field>
-        <field name="parent_id" ref="l10n_es.account_group_20"/>
     </record>
-    <record id="account_group_207" model="account.group">
-        <field name="code_prefix">207</field>
+    <record id="account_group_207" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">207</field>
         <field name="name">Derechos sobre activos cedidos en uso</field>
-        <field name="parent_id" ref="l10n_es.account_group_20"/>
     </record>
-    <record id="account_group_209" model="account.group">
-        <field name="code_prefix">209</field>
+    <record id="account_group_209" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">209</field>
         <field name="name">Anticipos para inmovilizaciones intangibles</field>
-        <field name="parent_id" ref="l10n_es.account_group_20"/>
     </record>
-    <record id="account_group_21" model="account.group">
-        <field name="code_prefix">21</field>
+    <record id="account_group_21" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">21</field>
         <field name="name">Inmovilizaciones materiales</field>
-        <field name="parent_id" ref="l10n_es.account_group_2"/>
     </record>
-    <record id="account_group_210" model="account.group">
-        <field name="code_prefix">210</field>
+    <record id="account_group_210" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">210</field>
         <field name="name">Terrenos y bienes naturales</field>
-        <field name="parent_id" ref="l10n_es.account_group_21"/>
     </record>
-    <record id="account_group_211" model="account.group">
-        <field name="code_prefix">211</field>
+    <record id="account_group_211" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">211</field>
         <field name="name">Construcciones</field>
-        <field name="parent_id" ref="l10n_es.account_group_21"/>
     </record>
-    <record id="account_group_212" model="account.group">
-        <field name="code_prefix">212</field>
+    <record id="account_group_212" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">212</field>
         <field name="name">Instalaciones técnicas</field>
-        <field name="parent_id" ref="l10n_es.account_group_21"/>
     </record>
-    <record id="account_group_213" model="account.group">
-        <field name="code_prefix">213</field>
+    <record id="account_group_213" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">213</field>
         <field name="name">Maquinaria</field>
-        <field name="parent_id" ref="l10n_es.account_group_21"/>
     </record>
-    <record id="account_group_214" model="account.group">
-        <field name="code_prefix">214</field>
+    <record id="account_group_214" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">214</field>
         <field name="name">Utillaje</field>
-        <field name="parent_id" ref="l10n_es.account_group_21"/>
     </record>
-    <record id="account_group_215" model="account.group">
-        <field name="code_prefix">215</field>
+    <record id="account_group_215" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">215</field>
         <field name="name">Otras instalaciones</field>
-        <field name="parent_id" ref="l10n_es.account_group_21"/>
     </record>
-    <record id="account_group_216" model="account.group">
-        <field name="code_prefix">216</field>
+    <record id="account_group_216" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">216</field>
         <field name="name">Mobiliario</field>
-        <field name="parent_id" ref="l10n_es.account_group_21"/>
     </record>
-    <record id="account_group_217" model="account.group">
-        <field name="code_prefix">217</field>
+    <record id="account_group_217" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">217</field>
         <field name="name">Equipos para procesos de información</field>
-        <field name="parent_id" ref="l10n_es.account_group_21"/>
     </record>
-    <record id="account_group_218" model="account.group">
-        <field name="code_prefix">218</field>
+    <record id="account_group_218" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">218</field>
         <field name="name">Elementos de transporte</field>
-        <field name="parent_id" ref="l10n_es.account_group_21"/>
     </record>
-    <record id="account_group_219" model="account.group">
-        <field name="code_prefix">219</field>
+    <record id="account_group_219" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">219</field>
         <field name="name">Otro inmovilizado material</field>
-        <field name="parent_id" ref="l10n_es.account_group_21"/>
     </record>
-    <record id="account_group_22" model="account.group">
-        <field name="code_prefix">22</field>
+    <record id="account_group_22" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">22</field>
         <field name="name">Inversiones inmobiliarias</field>
-        <field name="parent_id" ref="l10n_es.account_group_2"/>
     </record>
-    <record id="account_group_220" model="account.group">
-        <field name="code_prefix">220</field>
+    <record id="account_group_220" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">220</field>
         <field name="name">Inversiones en terrenos y bienes naturales</field>
-        <field name="parent_id" ref="l10n_es.account_group_22"/>
     </record>
-    <record id="account_group_221" model="account.group">
-        <field name="code_prefix">221</field>
+    <record id="account_group_221" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">221</field>
         <field name="name">Inversiones en construcciones</field>
-        <field name="parent_id" ref="l10n_es.account_group_22"/>
     </record>
-    <record id="account_group_23" model="account.group">
-        <field name="code_prefix">23</field>
+    <record id="account_group_23" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">23</field>
         <field name="name">Inmovilizaciones materiales en curso</field>
-        <field name="parent_id" ref="l10n_es.account_group_2"/>
     </record>
-    <record id="account_group_230" model="account.group">
-        <field name="code_prefix">230</field>
+    <record id="account_group_230" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">230</field>
         <field name="name">Adaptación de terrenos y bienes naturales</field>
-        <field name="parent_id" ref="l10n_es.account_group_23"/>
     </record>
-    <record id="account_group_231" model="account.group">
-        <field name="code_prefix">231</field>
+    <record id="account_group_231" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">231</field>
         <field name="name">Construcciones en curso</field>
-        <field name="parent_id" ref="l10n_es.account_group_23"/>
     </record>
-    <record id="account_group_232" model="account.group">
-        <field name="code_prefix">232</field>
+    <record id="account_group_232" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">232</field>
         <field name="name">Instalaciones técnicas en montaje</field>
-        <field name="parent_id" ref="l10n_es.account_group_23"/>
     </record>
-    <record id="account_group_233" model="account.group">
-        <field name="code_prefix">233</field>
+    <record id="account_group_233" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">233</field>
         <field name="name">Maquinaria en montaje</field>
-        <field name="parent_id" ref="l10n_es.account_group_23"/>
     </record>
-    <record id="account_group_237" model="account.group">
-        <field name="code_prefix">237</field>
+    <record id="account_group_237" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">237</field>
         <field name="name">Equipos para procesos de información en montaje</field>
-        <field name="parent_id" ref="l10n_es.account_group_23"/>
     </record>
-    <record id="account_group_239" model="account.group">
-        <field name="code_prefix">239</field>
+    <record id="account_group_239" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">239</field>
         <field name="name">Anticipos para inmovilizaciones materiales</field>
-        <field name="parent_id" ref="l10n_es.account_group_23"/>
     </record>
-    <record id="account_group_24" model="account.group">
-        <field name="code_prefix">24</field>
+    <record id="account_group_24" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">24</field>
         <field name="name">Inversiones financieras a largo plazo en partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_2"/>
     </record>
-    <record id="account_group_240" model="account.group">
-        <field name="code_prefix">240</field>
+    <record id="account_group_240" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">240</field>
         <field name="name">Participaciones a largo plazo en partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_24"/>
     </record>
-    <record id="account_group_2403" model="account.group">
-        <field name="code_prefix">2403</field>
+    <record id="account_group_2403" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2403</field>
         <field name="name">Participaciones a largo plazo en empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_240"/>
     </record>
-    <record id="account_group_2404" model="account.group">
-        <field name="code_prefix">2404</field>
+    <record id="account_group_2404" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2404</field>
         <field name="name">Participaciones a largo plazo en empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_240"/>
     </record>
-    <record id="account_group_2405" model="account.group">
-        <field name="code_prefix">2405</field>
+    <record id="account_group_2405" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2405</field>
         <field name="name">Participaciones a largo plazo en otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_240"/>
     </record>
-    <record id="account_group_241" model="account.group">
-        <field name="code_prefix">241</field>
+    <record id="account_group_241" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">241</field>
         <field name="name">Valores representativos de deuda a largo plazo de partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_24"/>
     </record>
-    <record id="account_group_2413" model="account.group">
-        <field name="code_prefix">2413</field>
+    <record id="account_group_2413" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2413</field>
         <field name="name">Valores representativos de deuda a largo plazo de empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_241"/>
     </record>
-    <record id="account_group_2414" model="account.group">
-        <field name="code_prefix">2414</field>
+    <record id="account_group_2414" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2414</field>
         <field name="name">Valores representativos de deuda a largo plazo de empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_241"/>
     </record>
-    <record id="account_group_2415" model="account.group">
-        <field name="code_prefix">2415</field>
+    <record id="account_group_2415" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2415</field>
         <field name="name">Valores representativos de deuda a largo plazo de otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_241"/>
     </record>
-    <record id="account_group_242" model="account.group">
-        <field name="code_prefix">242</field>
+    <record id="account_group_242" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">242</field>
         <field name="name">Créditos a largo plazo a partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_24"/>
     </record>
-    <record id="account_group_2423" model="account.group">
-        <field name="code_prefix">2423</field>
+    <record id="account_group_2423" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2423</field>
         <field name="name">Créditos a largo plazo a empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_242"/>
     </record>
-    <record id="account_group_2424" model="account.group">
-        <field name="code_prefix">2424</field>
+    <record id="account_group_2424" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2424</field>
         <field name="name">Créditos a largo plazo a empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_242"/>
     </record>
-    <record id="account_group_2425" model="account.group">
-        <field name="code_prefix">2425</field>
+    <record id="account_group_2425" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2425</field>
         <field name="name">Créditos a largo plazo a otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_242"/>
     </record>
-    <record id="account_group_249" model="account.group">
-        <field name="code_prefix">249</field>
+    <record id="account_group_249" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">249</field>
         <field name="name">Desembolsos pendientes sobre participaciones a largo plazo en partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_24"/>
     </record>
-    <record id="account_group_2493" model="account.group">
-        <field name="code_prefix">2493</field>
+    <record id="account_group_2493" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2493</field>
         <field name="name">Desembolsos pendientes sobre participaciones a largo plazo en empresas del grupo.</field>
-        <field name="parent_id" ref="l10n_es.account_group_249"/>
     </record>
-    <record id="account_group_2494" model="account.group">
-        <field name="code_prefix">2494</field>
+    <record id="account_group_2494" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2494</field>
         <field name="name">Desembolsos pendientes sobre participaciones a largo plazo en empresas asociadas.</field>
-        <field name="parent_id" ref="l10n_es.account_group_249"/>
     </record>
-    <record id="account_group_2495" model="account.group">
-        <field name="code_prefix">2495</field>
+    <record id="account_group_2495" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2495</field>
         <field name="name">Desembolsos pendientes sobre participaciones a largo plazo en otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_249"/>
     </record>
-    <record id="account_group_25" model="account.group">
-        <field name="code_prefix">25</field>
+    <record id="account_group_25" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">25</field>
         <field name="name">Otras inversiones financieras a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_2"/>
     </record>
-    <record id="account_group_250" model="account.group">
-        <field name="code_prefix">250</field>
+    <record id="account_group_250" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">250</field>
         <field name="name">Inversiones financieras a largo plazo en instrumentos de patrimonio</field>
-        <field name="parent_id" ref="l10n_es.account_group_25"/>
     </record>
-    <record id="account_group_251" model="account.group">
-        <field name="code_prefix">251</field>
+    <record id="account_group_251" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">251</field>
         <field name="name">Valores representativos de deuda a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_25"/>
     </record>
-    <record id="account_group_252" model="account.group">
-        <field name="code_prefix">252</field>
+    <record id="account_group_252" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">252</field>
         <field name="name">Créditos a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_25"/>
     </record>
-    <record id="account_group_253" model="account.group">
-        <field name="code_prefix">253</field>
+    <record id="account_group_253" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">253</field>
         <field name="name">Créditos a largo plazo por enajenación de inmovilizado</field>
-        <field name="parent_id" ref="l10n_es.account_group_25"/>
     </record>
-    <record id="account_group_254" model="account.group">
-        <field name="code_prefix">254</field>
+    <record id="account_group_254" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">254</field>
         <field name="name">Créditos a largo plazo al personal</field>
-        <field name="parent_id" ref="l10n_es.account_group_25"/>
     </record>
-    <record id="account_group_255" model="account.group">
-        <field name="code_prefix">255</field>
+    <record id="account_group_255" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">255</field>
         <field name="name">Activos por derivados financieros a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_25"/>
     </record>
-    <record id="account_group_2550" model="account.group">
-        <field name="code_prefix">2550</field>
+    <record id="account_group_2550" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2550</field>
         <field name="name">Activos por derivados financieros a largo plazo, cartera de negociación</field>
-        <field name="parent_id" ref="l10n_es.account_group_255"/>
     </record>
-    <record id="account_group_2553" model="account.group">
-        <field name="code_prefix">2553</field>
+    <record id="account_group_2553" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2553</field>
         <field name="name">Activos por derivados financieros a largo plazo, instrumentos de cobertura</field>
-        <field name="parent_id" ref="l10n_es.account_group_255"/>
     </record>
-    <record id="account_group_257" model="account.group">
-        <field name="code_prefix">257</field>
+    <record id="account_group_257" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">257</field>
         <field name="name">Derechos de reembolso derivados de contratos de seguro relativos a retribuciones a largo plazo al personal</field>
-        <field name="parent_id" ref="l10n_es.account_group_25"/>
     </record>
-    <record id="account_group_258" model="account.group">
-        <field name="code_prefix">258</field>
+    <record id="account_group_258" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">258</field>
         <field name="name">Imposiciones a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_25"/>
     </record>
-    <record id="account_group_259" model="account.group">
-        <field name="code_prefix">259</field>
+    <record id="account_group_259" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">259</field>
         <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_25"/>
     </record>
-    <record id="account_group_26" model="account.group">
-        <field name="code_prefix">26</field>
+    <record id="account_group_26" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">26</field>
         <field name="name">Fianzas y depósitos constituidos a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_2"/>
     </record>
-    <record id="account_group_260" model="account.group">
-        <field name="code_prefix">260</field>
+    <record id="account_group_260" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">260</field>
         <field name="name">Fianzas constituidas a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_26"/>
     </record>
-    <record id="account_group_265" model="account.group">
-        <field name="code_prefix">265</field>
+    <record id="account_group_265" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">265</field>
         <field name="name">Depósitos constituidos a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_26"/>
     </record>
-    <record id="account_group_28" model="account.group">
-        <field name="code_prefix">28</field>
+    <record id="account_group_28" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">28</field>
         <field name="name">Amortización acumulada del inmovilizado</field>
-        <field name="parent_id" ref="l10n_es.account_group_2"/>
     </record>
-    <record id="account_group_280" model="account.group">
-        <field name="code_prefix">280</field>
+    <record id="account_group_280" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">280</field>
         <field name="name">Amortización acumulada del inmovilizado intangible</field>
-        <field name="parent_id" ref="l10n_es.account_group_28"/>
     </record>
-    <record id="account_group_2800" model="account.group">
-        <field name="code_prefix">2800</field>
+    <record id="account_group_2800" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2800</field>
         <field name="name">Amortización acumulada de investigación</field>
-        <field name="parent_id" ref="l10n_es.account_group_280"/>
     </record>
-    <record id="account_group_2801" model="account.group">
-        <field name="code_prefix">2801</field>
+    <record id="account_group_2801" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2801</field>
         <field name="name">Amortización acumulada de desarrollo</field>
-        <field name="parent_id" ref="l10n_es.account_group_280"/>
     </record>
-    <record id="account_group_2802" model="account.group">
-        <field name="code_prefix">2802</field>
+    <record id="account_group_2802" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2802</field>
         <field name="name">Amortización acumulada de concesiones administrativas</field>
-        <field name="parent_id" ref="l10n_es.account_group_280"/>
     </record>
-    <record id="account_group_2803" model="account.group">
-        <field name="code_prefix">2803</field>
+    <record id="account_group_2803" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2803</field>
         <field name="name">Amortización acumulada de propiedad industrial</field>
-        <field name="parent_id" ref="l10n_es.account_group_280"/>
     </record>
-    <record id="account_group_2805" model="account.group">
-        <field name="code_prefix">2805</field>
+    <record id="account_group_2805" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2805</field>
         <field name="name">Amortización acumulada de derechos de traspaso</field>
-        <field name="parent_id" ref="l10n_es.account_group_280"/>
     </record>
-    <record id="account_group_2806" model="account.group">
-        <field name="code_prefix">2806</field>
+    <record id="account_group_2806" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2806</field>
         <field name="name">Amortización acumulada de aplicaciones informáticas</field>
-        <field name="parent_id" ref="l10n_es.account_group_280"/>
     </record>
-    <record id="account_group_281" model="account.group">
-        <field name="code_prefix">281</field>
+    <record id="account_group_281" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">281</field>
         <field name="name">Amortización acumulada del inmovilizado material</field>
-        <field name="parent_id" ref="l10n_es.account_group_28"/>
     </record>
-    <record id="account_group_2811" model="account.group">
-        <field name="code_prefix">2811</field>
+    <record id="account_group_2811" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2811</field>
         <field name="name">Amortización acumulada de construcciones</field>
-        <field name="parent_id" ref="l10n_es.account_group_281"/>
     </record>
-    <record id="account_group_2812" model="account.group">
-        <field name="code_prefix">2812</field>
+    <record id="account_group_2812" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2812</field>
         <field name="name">Amortización acumulada de instalaciones técnicas</field>
-        <field name="parent_id" ref="l10n_es.account_group_281"/>
     </record>
-    <record id="account_group_2813" model="account.group">
-        <field name="code_prefix">2813</field>
+    <record id="account_group_2813" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2813</field>
         <field name="name">Amortización acumulada de maquinaria</field>
-        <field name="parent_id" ref="l10n_es.account_group_281"/>
     </record>
-    <record id="account_group_2814" model="account.group">
-        <field name="code_prefix">2814</field>
+    <record id="account_group_2814" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2814</field>
         <field name="name">Amortización acumulada de utillaje</field>
-        <field name="parent_id" ref="l10n_es.account_group_281"/>
     </record>
-    <record id="account_group_2815" model="account.group">
-        <field name="code_prefix">2815</field>
+    <record id="account_group_2815" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2815</field>
         <field name="name">Amortización acumulada de otras instalaciones</field>
-        <field name="parent_id" ref="l10n_es.account_group_281"/>
     </record>
-    <record id="account_group_2816" model="account.group">
-        <field name="code_prefix">2816</field>
+    <record id="account_group_2816" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2816</field>
         <field name="name">Amortización acumulada de mobiliario</field>
-        <field name="parent_id" ref="l10n_es.account_group_281"/>
     </record>
-    <record id="account_group_2817" model="account.group">
-        <field name="code_prefix">2817</field>
+    <record id="account_group_2817" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2817</field>
         <field name="name">Amortización acumulada de equipos para procesos de información</field>
-        <field name="parent_id" ref="l10n_es.account_group_281"/>
     </record>
-    <record id="account_group_2818" model="account.group">
-        <field name="code_prefix">2818</field>
+    <record id="account_group_2818" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2818</field>
         <field name="name">Amortización acumulada de elementos de transporte</field>
-        <field name="parent_id" ref="l10n_es.account_group_281"/>
     </record>
-    <record id="account_group_2819" model="account.group">
-        <field name="code_prefix">2819</field>
+    <record id="account_group_2819" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2819</field>
         <field name="name">Amortización acumulada de otro inmovilizado material</field>
-        <field name="parent_id" ref="l10n_es.account_group_281"/>
     </record>
-    <record id="account_group_282" model="account.group">
-        <field name="code_prefix">282</field>
+    <record id="account_group_282" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">282</field>
         <field name="name">Amortización acumulada de las inversiones inmobiliarias</field>
-        <field name="parent_id" ref="l10n_es.account_group_28"/>
     </record>
-    <record id="account_group_283" model="account.group">
-        <field name="code_prefix">283</field>
+    <record id="account_group_283" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">283</field>
         <field name="name">Cesiones de uso sin contraprestación</field>
-        <field name="parent_id" ref="l10n_es.account_group_28"/>
     </record>
-    <record id="account_group_29" model="account.group">
-        <field name="code_prefix">29</field>
+    <record id="account_group_29" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">29</field>
         <field name="name">Deterioro de valor de activos no corrientes</field>
-        <field name="parent_id" ref="l10n_es.account_group_2"/>
     </record>
-    <record id="account_group_290" model="account.group">
-        <field name="code_prefix">290</field>
+    <record id="account_group_290" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">290</field>
         <field name="name">Deterioro de valor del inmovilizado intangible</field>
-        <field name="parent_id" ref="l10n_es.account_group_29"/>
     </record>
-    <record id="account_group_2900" model="account.group">
-        <field name="code_prefix">2900</field>
+    <record id="account_group_2900" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2900</field>
         <field name="name">Deterioro de valor de investigación</field>
-        <field name="parent_id" ref="l10n_es.account_group_290"/>
     </record>
-    <record id="account_group_2901" model="account.group">
-        <field name="code_prefix">2901</field>
+    <record id="account_group_2901" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2901</field>
         <field name="name">Deterioro del valor de desarrollo</field>
-        <field name="parent_id" ref="l10n_es.account_group_290"/>
     </record>
-    <record id="account_group_2902" model="account.group">
-        <field name="code_prefix">2902</field>
+    <record id="account_group_2902" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2902</field>
         <field name="name">Deterioro de valor de concesiones administrativas</field>
-        <field name="parent_id" ref="l10n_es.account_group_290"/>
     </record>
-    <record id="account_group_2903" model="account.group">
-        <field name="code_prefix">2903</field>
+    <record id="account_group_2903" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2903</field>
         <field name="name">Deterioro de valor de propiedad industrial</field>
-        <field name="parent_id" ref="l10n_es.account_group_290"/>
     </record>
-    <record id="account_group_2905" model="account.group">
-        <field name="code_prefix">2905</field>
+    <record id="account_group_2905" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2905</field>
         <field name="name">Deterioro de valor de derechos de traspaso</field>
-        <field name="parent_id" ref="l10n_es.account_group_290"/>
     </record>
-    <record id="account_group_2906" model="account.group">
-        <field name="code_prefix">2906</field>
+    <record id="account_group_2906" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2906</field>
         <field name="name">Deterioro de valor de aplicaciones informáticas</field>
-        <field name="parent_id" ref="l10n_es.account_group_290"/>
     </record>
-    <record id="account_group_291" model="account.group">
-        <field name="code_prefix">291</field>
+    <record id="account_group_291" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">291</field>
         <field name="name">Deterioro de valor del inmovilizado material</field>
-        <field name="parent_id" ref="l10n_es.account_group_29"/>
     </record>
-    <record id="account_group_2910" model="account.group">
-        <field name="code_prefix">2910</field>
+    <record id="account_group_2910" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2910</field>
         <field name="name">Deterioro de valor de terrenos y bienes naturales</field>
-        <field name="parent_id" ref="l10n_es.account_group_291"/>
     </record>
-    <record id="account_group_2911" model="account.group">
-        <field name="code_prefix">2911</field>
+    <record id="account_group_2911" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2911</field>
         <field name="name">Deterioro de valor de construcciones</field>
-        <field name="parent_id" ref="l10n_es.account_group_291"/>
     </record>
-    <record id="account_group_2912" model="account.group">
-        <field name="code_prefix">2912</field>
+    <record id="account_group_2912" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2912</field>
         <field name="name">Deterioro de valor de instalaciones técnicas</field>
-        <field name="parent_id" ref="l10n_es.account_group_291"/>
     </record>
-    <record id="account_group_2913" model="account.group">
-        <field name="code_prefix">2913</field>
+    <record id="account_group_2913" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2913</field>
         <field name="name">Deterioro de valor de maquinaria</field>
-        <field name="parent_id" ref="l10n_es.account_group_291"/>
     </record>
-    <record id="account_group_2914" model="account.group">
-        <field name="code_prefix">2914</field>
+    <record id="account_group_2914" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2914</field>
         <field name="name">Deterioro de valor de utillaje</field>
-        <field name="parent_id" ref="l10n_es.account_group_291"/>
     </record>
-    <record id="account_group_2915" model="account.group">
-        <field name="code_prefix">2915</field>
+    <record id="account_group_2915" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2915</field>
         <field name="name">Deterioro de valor de otras instalaciones</field>
-        <field name="parent_id" ref="l10n_es.account_group_291"/>
     </record>
-    <record id="account_group_2916" model="account.group">
-        <field name="code_prefix">2916</field>
+    <record id="account_group_2916" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2916</field>
         <field name="name">Deterioro de valor de mobiliario</field>
-        <field name="parent_id" ref="l10n_es.account_group_291"/>
     </record>
-    <record id="account_group_2917" model="account.group">
-        <field name="code_prefix">2917</field>
+    <record id="account_group_2917" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2917</field>
         <field name="name">Deterioro de valor de equipos para procesos de información</field>
-        <field name="parent_id" ref="l10n_es.account_group_291"/>
     </record>
-    <record id="account_group_2918" model="account.group">
-        <field name="code_prefix">2918</field>
+    <record id="account_group_2918" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2918</field>
         <field name="name">Deterioro de valor de elementos de transporte</field>
-        <field name="parent_id" ref="l10n_es.account_group_291"/>
     </record>
-    <record id="account_group_2919" model="account.group">
-        <field name="code_prefix">2919</field>
+    <record id="account_group_2919" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2919</field>
         <field name="name">Deterioro de valor de otro inmovilizado material</field>
-        <field name="parent_id" ref="l10n_es.account_group_291"/>
     </record>
-    <record id="account_group_292" model="account.group">
-        <field name="code_prefix">292</field>
+    <record id="account_group_292" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">292</field>
         <field name="name">Deterioro de valor de las inversiones inmobiliarias</field>
-        <field name="parent_id" ref="l10n_es.account_group_29"/>
     </record>
-    <record id="account_group_2920" model="account.group">
-        <field name="code_prefix">2920</field>
+    <record id="account_group_2920" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2920</field>
         <field name="name">Deterioro de valor de los terrenos y bienes naturales</field>
-        <field name="parent_id" ref="l10n_es.account_group_292"/>
     </record>
-    <record id="account_group_2921" model="account.group">
-        <field name="code_prefix">2921</field>
+    <record id="account_group_2921" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2921</field>
         <field name="name">Deterioro de valor de construcciones</field>
-        <field name="parent_id" ref="l10n_es.account_group_292"/>
     </record>
-    <record id="account_group_293" model="account.group">
-        <field name="code_prefix">293</field>
+    <record id="account_group_293" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">293</field>
         <field name="name">Deterioro de valor de participaciones a largo plazo en partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_29"/>
     </record>
-    <record id="account_group_2933" model="account.group">
-        <field name="code_prefix">2933</field>
+    <record id="account_group_2933" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2933</field>
         <field name="name">Deterioro de valor de participaciones a largo plazo en empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_293"/>
     </record>
-    <record id="account_group_2934" model="account.group">
-        <field name="code_prefix">2934</field>
+    <record id="account_group_2934" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2934</field>
         <field name="name">Deterioro de valor de participaciones a largo plazo en empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_293"/>
     </record>
-    <record id="account_group_294" model="account.group">
-        <field name="code_prefix">294</field>
+    <record id="account_group_294" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">294</field>
         <field name="name">Deterioro de valor de valores representativos de deuda a largo plazo de partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_29"/>
     </record>
-    <record id="account_group_2943" model="account.group">
-        <field name="code_prefix">2943</field>
+    <record id="account_group_2943" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2943</field>
         <field name="name">Deterioro de valor de valores representativos de deuda a largo plazo de empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_294"/>
     </record>
-    <record id="account_group_2944" model="account.group">
-        <field name="code_prefix">2944</field>
+    <record id="account_group_2944" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2944</field>
         <field name="name">Deterioro de valor de valores representativos de deuda a largo plazo de empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_294"/>
     </record>
-    <record id="account_group_2945" model="account.group">
-        <field name="code_prefix">2945</field>
+    <record id="account_group_2945" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2945</field>
         <field name="name">Deterioro de valor de valores representativos de deuda a largo plazo de otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_294"/>
     </record>
-    <record id="account_group_295" model="account.group">
-        <field name="code_prefix">295</field>
+    <record id="account_group_295" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">295</field>
         <field name="name">Deterioro de valor de créditos a largo plazo a partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_29"/>
     </record>
-    <record id="account_group_2953" model="account.group">
-        <field name="code_prefix">2953</field>
+    <record id="account_group_2953" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2953</field>
         <field name="name">Deterioro de valor de créditos a largo plazo a empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_295"/>
     </record>
-    <record id="account_group_2954" model="account.group">
-        <field name="code_prefix">2954</field>
+    <record id="account_group_2954" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2954</field>
         <field name="name">Deterioro de valor de créditos a largo plazo a empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_295"/>
     </record>
-    <record id="account_group_2955" model="account.group">
-        <field name="code_prefix">2955</field>
+    <record id="account_group_2955" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">2955</field>
         <field name="name">Deterioro de valor de créditos a largo plazo a otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_295"/>
     </record>
-    <record id="account_group_296" model="account.group">
-        <field name="code_prefix">296</field>
+    <record id="account_group_296" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">296</field>
         <field name="name">Deterioro de valor de participaciones en el patrimonio neto a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_29"/>
     </record>
-    <record id="account_group_297" model="account.group">
-        <field name="code_prefix">297</field>
+    <record id="account_group_297" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">297</field>
         <field name="name">Deterioro de valor de valores representativos de deuda a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_29"/>
     </record>
-    <record id="account_group_298" model="account.group">
-        <field name="code_prefix">298</field>
+    <record id="account_group_298" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">298</field>
         <field name="name">Deterioro de valor de créditos a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_29"/>
     </record>
-    <record id="account_group_299" model="account.group">
-        <field name="code_prefix">299</field>
+    <record id="account_group_299" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">299</field>
         <field name="name">Deterioro de valor de bienes inmuebles</field>
-        <field name="parent_id" ref="l10n_es.account_group_29"/>
     </record>
-    <record id="account_group_3" model="account.group">
-        <field name="code_prefix">3</field>
+    <record id="account_group_3" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">3</field>
         <field name="name">Existencias</field>
     </record>
-    <record id="account_group_30" model="account.group">
-        <field name="code_prefix">30</field>
+    <record id="account_group_30" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">30</field>
         <field name="name">Comerciales</field>
-        <field name="parent_id" ref="l10n_es.account_group_3"/>
     </record>
-    <record id="account_group_300" model="account.group">
-        <field name="code_prefix">300</field>
+    <record id="account_group_300" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">300</field>
         <field name="name">Mercaderías A</field>
-        <field name="parent_id" ref="l10n_es.account_group_30"/>
     </record>
-    <record id="account_group_301" model="account.group">
-        <field name="code_prefix">301</field>
+    <record id="account_group_301" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">301</field>
         <field name="name">Mercaderías B</field>
-        <field name="parent_id" ref="l10n_es.account_group_30"/>
     </record>
-    <record id="account_group_31" model="account.group">
-        <field name="code_prefix">31</field>
+    <record id="account_group_31" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">31</field>
         <field name="name">Materias primas</field>
-        <field name="parent_id" ref="l10n_es.account_group_3"/>
     </record>
-    <record id="account_group_310" model="account.group">
-        <field name="code_prefix">310</field>
+    <record id="account_group_310" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">310</field>
         <field name="name">Materias primas A</field>
-        <field name="parent_id" ref="l10n_es.account_group_31"/>
     </record>
-    <record id="account_group_311" model="account.group">
-        <field name="code_prefix">311</field>
+    <record id="account_group_311" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">311</field>
         <field name="name">Materias primas B</field>
-        <field name="parent_id" ref="l10n_es.account_group_31"/>
     </record>
-    <record id="account_group_32" model="account.group">
-        <field name="code_prefix">32</field>
+    <record id="account_group_32" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">32</field>
         <field name="name">Otros aprovisionamientos</field>
-        <field name="parent_id" ref="l10n_es.account_group_3"/>
     </record>
-    <record id="account_group_320" model="account.group">
-        <field name="code_prefix">320</field>
+    <record id="account_group_320" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">320</field>
         <field name="name">Elementos y conjuntos incorporables</field>
-        <field name="parent_id" ref="l10n_es.account_group_32"/>
     </record>
-    <record id="account_group_321" model="account.group">
-        <field name="code_prefix">321</field>
+    <record id="account_group_321" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">321</field>
         <field name="name">Combustibles</field>
-        <field name="parent_id" ref="l10n_es.account_group_32"/>
     </record>
-    <record id="account_group_322" model="account.group">
-        <field name="code_prefix">322</field>
+    <record id="account_group_322" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">322</field>
         <field name="name">Repuestos</field>
-        <field name="parent_id" ref="l10n_es.account_group_32"/>
     </record>
-    <record id="account_group_325" model="account.group">
-        <field name="code_prefix">325</field>
+    <record id="account_group_325" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">325</field>
         <field name="name">Materiales diversos</field>
-        <field name="parent_id" ref="l10n_es.account_group_32"/>
     </record>
-    <record id="account_group_326" model="account.group">
-        <field name="code_prefix">326</field>
+    <record id="account_group_326" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">326</field>
         <field name="name">Embalajes</field>
-        <field name="parent_id" ref="l10n_es.account_group_32"/>
     </record>
-    <record id="account_group_327" model="account.group">
-        <field name="code_prefix">327</field>
+    <record id="account_group_327" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">327</field>
         <field name="name">Envases</field>
-        <field name="parent_id" ref="l10n_es.account_group_32"/>
     </record>
-    <record id="account_group_328" model="account.group">
-        <field name="code_prefix">328</field>
+    <record id="account_group_328" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">328</field>
         <field name="name">Material de oficina</field>
-        <field name="parent_id" ref="l10n_es.account_group_32"/>
     </record>
-    <record id="account_group_33" model="account.group">
-        <field name="code_prefix">33</field>
+    <record id="account_group_33" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">33</field>
         <field name="name">Productos en curso</field>
-        <field name="parent_id" ref="l10n_es.account_group_3"/>
     </record>
-    <record id="account_group_330" model="account.group">
-        <field name="code_prefix">330</field>
+    <record id="account_group_330" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">330</field>
         <field name="name">Productos en curso A</field>
-        <field name="parent_id" ref="l10n_es.account_group_33"/>
     </record>
-    <record id="account_group_331" model="account.group">
-        <field name="code_prefix">331</field>
+    <record id="account_group_331" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">331</field>
         <field name="name">Productos en curso B</field>
-        <field name="parent_id" ref="l10n_es.account_group_33"/>
     </record>
-    <record id="account_group_34" model="account.group">
-        <field name="code_prefix">34</field>
+    <record id="account_group_34" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">34</field>
         <field name="name">Productos semiterminados</field>
-        <field name="parent_id" ref="l10n_es.account_group_3"/>
     </record>
-    <record id="account_group_340" model="account.group">
-        <field name="code_prefix">340</field>
+    <record id="account_group_340" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">340</field>
         <field name="name">Productos semiterminados A</field>
-        <field name="parent_id" ref="l10n_es.account_group_34"/>
     </record>
-    <record id="account_group_341" model="account.group">
-        <field name="code_prefix">341</field>
+    <record id="account_group_341" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">341</field>
         <field name="name">Productos semiterminados B</field>
-        <field name="parent_id" ref="l10n_es.account_group_34"/>
     </record>
-    <record id="account_group_35" model="account.group">
-        <field name="code_prefix">35</field>
+    <record id="account_group_35" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">35</field>
         <field name="name">Productos terminados</field>
-        <field name="parent_id" ref="l10n_es.account_group_3"/>
     </record>
-    <record id="account_group_350" model="account.group">
-        <field name="code_prefix">350</field>
+    <record id="account_group_350" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">350</field>
         <field name="name">Productos terminados A</field>
-        <field name="parent_id" ref="l10n_es.account_group_35"/>
     </record>
-    <record id="account_group_351" model="account.group">
-        <field name="code_prefix">351</field>
+    <record id="account_group_351" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">351</field>
         <field name="name">Productos terminados B</field>
-        <field name="parent_id" ref="l10n_es.account_group_35"/>
     </record>
-    <record id="account_group_36" model="account.group">
-        <field name="code_prefix">36</field>
+    <record id="account_group_36" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">36</field>
         <field name="name">Subproductos, residuos y materiales recuperados</field>
-        <field name="parent_id" ref="l10n_es.account_group_3"/>
     </record>
-    <record id="account_group_360" model="account.group">
-        <field name="code_prefix">360</field>
+    <record id="account_group_360" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">360</field>
         <field name="name">Subproductos A</field>
-        <field name="parent_id" ref="l10n_es.account_group_36"/>
     </record>
-    <record id="account_group_361" model="account.group">
-        <field name="code_prefix">361</field>
+    <record id="account_group_361" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">361</field>
         <field name="name">Subproductos B</field>
-        <field name="parent_id" ref="l10n_es.account_group_36"/>
     </record>
-    <record id="account_group_365" model="account.group">
-        <field name="code_prefix">365</field>
+    <record id="account_group_365" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">365</field>
         <field name="name">Residuos A</field>
-        <field name="parent_id" ref="l10n_es.account_group_36"/>
     </record>
-    <record id="account_group_366" model="account.group">
-        <field name="code_prefix">366</field>
+    <record id="account_group_366" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">366</field>
         <field name="name">Residuos B</field>
-        <field name="parent_id" ref="l10n_es.account_group_36"/>
     </record>
-    <record id="account_group_368" model="account.group">
-        <field name="code_prefix">368</field>
+    <record id="account_group_368" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">368</field>
         <field name="name">Materiales recuperados A</field>
-        <field name="parent_id" ref="l10n_es.account_group_36"/>
     </record>
-    <record id="account_group_369" model="account.group">
-        <field name="code_prefix">369</field>
+    <record id="account_group_369" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">369</field>
         <field name="name">Materiales recuperados B</field>
-        <field name="parent_id" ref="l10n_es.account_group_36"/>
     </record>
-    <record id="account_group_39" model="account.group">
-        <field name="code_prefix">39</field>
+    <record id="account_group_39" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">39</field>
         <field name="name">Deterioro de valor de las existencias</field>
-        <field name="parent_id" ref="l10n_es.account_group_3"/>
     </record>
-    <record id="account_group_390" model="account.group">
-        <field name="code_prefix">390</field>
+    <record id="account_group_390" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">390</field>
         <field name="name">Deterioro de valor de las mercaderías</field>
-        <field name="parent_id" ref="l10n_es.account_group_39"/>
     </record>
-    <record id="account_group_391" model="account.group">
-        <field name="code_prefix">391</field>
+    <record id="account_group_391" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">391</field>
         <field name="name">Deterioro de valor de las materias primas</field>
-        <field name="parent_id" ref="l10n_es.account_group_39"/>
     </record>
-    <record id="account_group_392" model="account.group">
-        <field name="code_prefix">392</field>
+    <record id="account_group_392" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">392</field>
         <field name="name">Deterioro de valor de otros aprovisionamientos</field>
-        <field name="parent_id" ref="l10n_es.account_group_39"/>
     </record>
-    <record id="account_group_393" model="account.group">
-        <field name="code_prefix">393</field>
+    <record id="account_group_393" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">393</field>
         <field name="name">Deterioro de valor de los productos en curso</field>
-        <field name="parent_id" ref="l10n_es.account_group_39"/>
     </record>
-    <record id="account_group_394" model="account.group">
-        <field name="code_prefix">394</field>
+    <record id="account_group_394" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">394</field>
         <field name="name">Deterioro de valor de los productos semiterminados</field>
-        <field name="parent_id" ref="l10n_es.account_group_39"/>
     </record>
-    <record id="account_group_395" model="account.group">
-        <field name="code_prefix">395</field>
+    <record id="account_group_395" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">395</field>
         <field name="name">Deterioro de valor de los productos terminados</field>
-        <field name="parent_id" ref="l10n_es.account_group_39"/>
     </record>
-    <record id="account_group_396" model="account.group">
-        <field name="code_prefix">396</field>
+    <record id="account_group_396" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">396</field>
         <field name="name">Deterioro de valor de los subproductos, residuos y materiales recuperados</field>
-        <field name="parent_id" ref="l10n_es.account_group_39"/>
     </record>
-    <record id="account_group_4" model="account.group">
-        <field name="code_prefix">4</field>
+    <record id="account_group_4" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4</field>
         <field name="name">Acreedores y deudores por operaciones comerciales</field>
     </record>
-    <record id="account_group_40" model="account.group">
-        <field name="code_prefix">40</field>
+    <record id="account_group_40" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">40</field>
         <field name="name">Proveedores</field>
-        <field name="parent_id" ref="l10n_es.account_group_4"/>
     </record>
-    <record id="account_group_400" model="account.group">
-        <field name="code_prefix">400</field>
+    <record id="account_group_400" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">400</field>
         <field name="name">Proveedores</field>
-        <field name="parent_id" ref="l10n_es.account_group_40"/>
     </record>
-    <record id="account_group_4000" model="account.group">
-        <field name="code_prefix">4000</field>
+    <record id="account_group_4000" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4000</field>
         <field name="name">Proveedores (euros)</field>
-        <field name="parent_id" ref="l10n_es.account_group_400"/>
     </record>
-    <record id="account_group_4004" model="account.group">
-        <field name="code_prefix">4004</field>
+    <record id="account_group_4004" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4004</field>
         <field name="name">Proveedores (moneda extranjera)</field>
-        <field name="parent_id" ref="l10n_es.account_group_400"/>
     </record>
-    <record id="account_group_4009" model="account.group">
-        <field name="code_prefix">4009</field>
+    <record id="account_group_4009" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4009</field>
         <field name="name">Proveedores, facturas pendientes de recibir o de formalizar</field>
-        <field name="parent_id" ref="l10n_es.account_group_400"/>
     </record>
-    <record id="account_group_401" model="account.group">
-        <field name="code_prefix">401</field>
+    <record id="account_group_401" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">401</field>
         <field name="name">Proveedores, efectos comerciales a pagar</field>
-        <field name="parent_id" ref="l10n_es.account_group_40"/>
     </record>
-    <record id="account_group_403" model="account.group">
-        <field name="code_prefix">403</field>
+    <record id="account_group_403" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">403</field>
         <field name="name">Proveedores, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_40"/>
     </record>
-    <record id="account_group_4030" model="account.group">
-        <field name="code_prefix">4030</field>
+    <record id="account_group_4030" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4030</field>
         <field name="name">Proveedores, empresas del grupo (euros)</field>
-        <field name="parent_id" ref="l10n_es.account_group_403"/>
     </record>
-    <record id="account_group_4031" model="account.group">
-        <field name="code_prefix">4031</field>
+    <record id="account_group_4031" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4031</field>
         <field name="name">Efectos comerciales a pagar, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_403"/>
     </record>
-    <record id="account_group_4034" model="account.group">
-        <field name="code_prefix">4034</field>
+    <record id="account_group_4034" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4034</field>
         <field name="name">Proveedores, empresas del grupo (moneda extranjera)</field>
-        <field name="parent_id" ref="l10n_es.account_group_403"/>
     </record>
-    <record id="account_group_4036" model="account.group">
-        <field name="code_prefix">4036</field>
+    <record id="account_group_4036" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4036</field>
         <field name="name">Envases y embalajes a devolver a proveedores, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_403"/>
     </record>
-    <record id="account_group_4039" model="account.group">
-        <field name="code_prefix">4039</field>
+    <record id="account_group_4039" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4039</field>
         <field name="name">Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar</field>
-        <field name="parent_id" ref="l10n_es.account_group_403"/>
     </record>
-    <record id="account_group_404" model="account.group">
-        <field name="code_prefix">404</field>
+    <record id="account_group_404" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">404</field>
         <field name="name">Proveedores, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_40"/>
     </record>
-    <record id="account_group_405" model="account.group">
-        <field name="code_prefix">405</field>
+    <record id="account_group_405" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">405</field>
         <field name="name">Proveedores, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_40"/>
     </record>
-    <record id="account_group_406" model="account.group">
-        <field name="code_prefix">406</field>
+    <record id="account_group_406" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">406</field>
         <field name="name">Envases y embalajes a devolver a proveedores</field>
-        <field name="parent_id" ref="l10n_es.account_group_40"/>
     </record>
-    <record id="account_group_407" model="account.group">
-        <field name="code_prefix">407</field>
+    <record id="account_group_407" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">407</field>
         <field name="name">Anticipos a proveedores</field>
-        <field name="parent_id" ref="l10n_es.account_group_40"/>
     </record>
-    <record id="account_group_41" model="account.group">
-        <field name="code_prefix">41</field>
+    <record id="account_group_41" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">41</field>
         <field name="name">Acreedores varios</field>
-        <field name="parent_id" ref="l10n_es.account_group_4"/>
     </record>
-    <record id="account_group_410" model="account.group">
-        <field name="code_prefix">410</field>
+    <record id="account_group_410" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">410</field>
         <field name="name">Acreedores por prestaciones de servicios</field>
-        <field name="parent_id" ref="l10n_es.account_group_41"/>
     </record>
-    <record id="account_group_4100" model="account.group">
-        <field name="code_prefix">4100</field>
+    <record id="account_group_4100" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4100</field>
         <field name="name">Acreedores por prestaciones de servicios (euros)</field>
-        <field name="parent_id" ref="l10n_es.account_group_410"/>
     </record>
-    <record id="account_group_4104" model="account.group">
-        <field name="code_prefix">4104</field>
+    <record id="account_group_4104" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4104</field>
         <field name="name">Acreedores por prestaciones de servicios (moneda extranjera)</field>
-        <field name="parent_id" ref="l10n_es.account_group_410"/>
     </record>
-    <record id="account_group_4109" model="account.group">
-        <field name="code_prefix">4109</field>
+    <record id="account_group_4109" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4109</field>
         <field name="name">Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar</field>
-        <field name="parent_id" ref="l10n_es.account_group_410"/>
     </record>
-    <record id="account_group_411" model="account.group">
-        <field name="code_prefix">411</field>
+    <record id="account_group_411" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">411</field>
         <field name="name">Acreedores, efectos comerciales a pagar</field>
-        <field name="parent_id" ref="l10n_es.account_group_41"/>
     </record>
-    <record id="account_group_412" model="account.group">
-        <field name="code_prefix">412</field>
+    <record id="account_group_412" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">412</field>
         <field name="name">Beneficiarios, acreedores</field>
-        <field name="parent_id" ref="l10n_es.account_group_41"/>
     </record>
-    <record id="account_group_419" model="account.group">
-        <field name="code_prefix">419</field>
+    <record id="account_group_419" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">419</field>
         <field name="name">Acreedores por operaciones en común</field>
-        <field name="parent_id" ref="l10n_es.account_group_41"/>
     </record>
-    <record id="account_group_43" model="account.group">
-        <field name="code_prefix">43</field>
+    <record id="account_group_43" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">43</field>
         <field name="name">Clientes</field>
-        <field name="parent_id" ref="l10n_es.account_group_4"/>
     </record>
-    <record id="account_group_430" model="account.group">
-        <field name="code_prefix">430</field>
+    <record id="account_group_430" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">430</field>
         <field name="name">Clientes</field>
-        <field name="parent_id" ref="l10n_es.account_group_43"/>
     </record>
-    <record id="account_group_4300" model="account.group">
-        <field name="code_prefix">4300</field>
+    <record id="account_group_4300" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4300</field>
         <field name="name">Clientes (euros)</field>
-        <field name="parent_id" ref="l10n_es.account_group_430"/>
     </record>
-    <record id="account_group_4304" model="account.group">
-        <field name="code_prefix">4304</field>
+    <record id="account_group_4304" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4304</field>
         <field name="name">Clientes (moneda extranjera)</field>
-        <field name="parent_id" ref="l10n_es.account_group_430"/>
     </record>
-    <record id="account_group_4309" model="account.group">
-        <field name="code_prefix">4309</field>
+    <record id="account_group_4309" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4309</field>
         <field name="name">Clientes, facturas pendientes de formalizar</field>
-        <field name="parent_id" ref="l10n_es.account_group_430"/>
     </record>
-    <record id="account_group_431" model="account.group">
-        <field name="code_prefix">431</field>
+    <record id="account_group_431" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">431</field>
         <field name="name">Clientes, efectos comerciales a cobrar</field>
-        <field name="parent_id" ref="l10n_es.account_group_43"/>
     </record>
-    <record id="account_group_4310" model="account.group">
-        <field name="code_prefix">4310</field>
+    <record id="account_group_4310" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4310</field>
         <field name="name">Efectos comerciales en cartera</field>
-        <field name="parent_id" ref="l10n_es.account_group_431"/>
     </record>
-    <record id="account_group_4311" model="account.group">
-        <field name="code_prefix">4311</field>
+    <record id="account_group_4311" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4311</field>
         <field name="name">Efectos comerciales descontados</field>
-        <field name="parent_id" ref="l10n_es.account_group_431"/>
     </record>
-    <record id="account_group_4312" model="account.group">
-        <field name="code_prefix">4312</field>
+    <record id="account_group_4312" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4312</field>
         <field name="name">Efectos comerciales en gestión de cobro</field>
-        <field name="parent_id" ref="l10n_es.account_group_431"/>
     </record>
-    <record id="account_group_4315" model="account.group">
-        <field name="code_prefix">4315</field>
+    <record id="account_group_4315" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4315</field>
         <field name="name">Efectos comerciales impagados</field>
-        <field name="parent_id" ref="l10n_es.account_group_431"/>
     </record>
-    <record id="account_group_432" model="account.group">
-        <field name="code_prefix">432</field>
+    <record id="account_group_432" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">432</field>
         <field name="name">Clientes, operaciones de «factoring»</field>
-        <field name="parent_id" ref="l10n_es.account_group_43"/>
     </record>
-    <record id="account_group_433" model="account.group">
-        <field name="code_prefix">433</field>
+    <record id="account_group_433" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">433</field>
         <field name="name">Clientes, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_43"/>
     </record>
-    <record id="account_group_4330" model="account.group">
-        <field name="code_prefix">4330</field>
+    <record id="account_group_4330" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4330</field>
         <field name="name">Clientes empresas del grupo (euros)</field>
-        <field name="parent_id" ref="l10n_es.account_group_433"/>
     </record>
-    <record id="account_group_4331" model="account.group">
-        <field name="code_prefix">4331</field>
+    <record id="account_group_4331" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4331</field>
         <field name="name">Efectos comerciales a cobrar, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_433"/>
     </record>
-    <record id="account_group_4332" model="account.group">
-        <field name="code_prefix">4332</field>
+    <record id="account_group_4332" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4332</field>
         <field name="name">Clientes empresas del grupo, operaciones de «factoring»</field>
-        <field name="parent_id" ref="l10n_es.account_group_433"/>
     </record>
-    <record id="account_group_4334" model="account.group">
-        <field name="code_prefix">4334</field>
+    <record id="account_group_4334" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4334</field>
         <field name="name">Clientes empresas del grupo (moneda extranjera)</field>
-        <field name="parent_id" ref="l10n_es.account_group_433"/>
     </record>
-    <record id="account_group_4336" model="account.group">
-        <field name="code_prefix">4336</field>
+    <record id="account_group_4336" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4336</field>
         <field name="name">Clientes empresas del grupo de dudoso cobro</field>
-        <field name="parent_id" ref="l10n_es.account_group_433"/>
     </record>
-    <record id="account_group_4337" model="account.group">
-        <field name="code_prefix">4337</field>
+    <record id="account_group_4337" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4337</field>
         <field name="name">Envases y embalajes a devolver a clientes, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_433"/>
     </record>
-    <record id="account_group_4339" model="account.group">
-        <field name="code_prefix">4339</field>
+    <record id="account_group_4339" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4339</field>
         <field name="name">Clientes empresas del grupo, facturas pendientes de formalizar</field>
-        <field name="parent_id" ref="l10n_es.account_group_433"/>
     </record>
-    <record id="account_group_434" model="account.group">
-        <field name="code_prefix">434</field>
+    <record id="account_group_434" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">434</field>
         <field name="name">Clientes, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_43"/>
     </record>
-    <record id="account_group_435" model="account.group">
-        <field name="code_prefix">435</field>
+    <record id="account_group_435" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">435</field>
         <field name="name">Clientes, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_43"/>
     </record>
-    <record id="account_group_436" model="account.group">
-        <field name="code_prefix">436</field>
+    <record id="account_group_436" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">436</field>
         <field name="name">Clientes de dudoso cobro</field>
-        <field name="parent_id" ref="l10n_es.account_group_43"/>
     </record>
-    <record id="account_group_437" model="account.group">
-        <field name="code_prefix">437</field>
+    <record id="account_group_437" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">437</field>
         <field name="name">Envases y embalajes a devolver por clientes</field>
-        <field name="parent_id" ref="l10n_es.account_group_43"/>
     </record>
-    <record id="account_group_438" model="account.group">
-        <field name="code_prefix">438</field>
+    <record id="account_group_438" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">438</field>
         <field name="name">Anticipos de clientes</field>
-        <field name="parent_id" ref="l10n_es.account_group_43"/>
     </record>
-    <record id="account_group_44" model="account.group">
-        <field name="code_prefix">44</field>
+    <record id="account_group_44" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">44</field>
         <field name="name">Deudores varios</field>
-        <field name="parent_id" ref="l10n_es.account_group_4"/>
     </record>
-    <record id="account_group_440" model="account.group">
-        <field name="code_prefix">440</field>
+    <record id="account_group_440" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">440</field>
         <field name="name">Deudores</field>
-        <field name="parent_id" ref="l10n_es.account_group_44"/>
     </record>
-    <record id="account_group_4400" model="account.group">
-        <field name="code_prefix">4400</field>
+    <record id="account_group_4400" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4400</field>
         <field name="name">Deudores (euros)</field>
-        <field name="parent_id" ref="l10n_es.account_group_440"/>
     </record>
-    <record id="account_group_4404" model="account.group">
-        <field name="code_prefix">4404</field>
+    <record id="account_group_4404" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4404</field>
         <field name="name">Deudores (moneda extranjera)</field>
-        <field name="parent_id" ref="l10n_es.account_group_440"/>
     </record>
-    <record id="account_group_4409" model="account.group">
-        <field name="code_prefix">4409</field>
+    <record id="account_group_4409" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4409</field>
         <field name="name">Deudores, facturas pendientes de formalizar</field>
-        <field name="parent_id" ref="l10n_es.account_group_440"/>
     </record>
-    <record id="account_group_441" model="account.group">
-        <field name="code_prefix">441</field>
+    <record id="account_group_441" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">441</field>
         <field name="name">Deudores, efectos comerciales a cobrar</field>
-        <field name="parent_id" ref="l10n_es.account_group_44"/>
     </record>
-    <record id="account_group_4410" model="account.group">
-        <field name="code_prefix">4410</field>
+    <record id="account_group_4410" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4410</field>
         <field name="name">Deudores, efectos comerciales en cartera</field>
-        <field name="parent_id" ref="l10n_es.account_group_441"/>
     </record>
-    <record id="account_group_4411" model="account.group">
-        <field name="code_prefix">4411</field>
+    <record id="account_group_4411" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4411</field>
         <field name="name">Deudores, efectos comerciales descontados</field>
-        <field name="parent_id" ref="l10n_es.account_group_441"/>
     </record>
-    <record id="account_group_4412" model="account.group">
-        <field name="code_prefix">4412</field>
+    <record id="account_group_4412" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4412</field>
         <field name="name">Deudores, efectos comerciales en gestión de cobro</field>
-        <field name="parent_id" ref="l10n_es.account_group_441"/>
     </record>
-    <record id="account_group_4415" model="account.group">
-        <field name="code_prefix">4415</field>
+    <record id="account_group_4415" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4415</field>
         <field name="name">Deudores, efectos comerciales impagados</field>
-        <field name="parent_id" ref="l10n_es.account_group_441"/>
     </record>
-    <record id="account_group_446" model="account.group">
-        <field name="code_prefix">446</field>
+    <record id="account_group_446" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">446</field>
         <field name="name">Deudores de dudoso cobro</field>
-        <field name="parent_id" ref="l10n_es.account_group_44"/>
     </record>
-    <record id="account_group_447" model="account.group">
-        <field name="code_prefix">447</field>
+    <record id="account_group_447" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">447</field>
         <field name="name">Usuarios, deudores</field>
-        <field name="parent_id" ref="l10n_es.account_group_44"/>
     </record>
-    <record id="account_group_448" model="account.group">
-        <field name="code_prefix">448</field>
+    <record id="account_group_448" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">448</field>
         <field name="name">Patrocinadores, afiliados y otros deudores</field>
-        <field name="parent_id" ref="l10n_es.account_group_44"/>
     </record>
-    <record id="account_group_449" model="account.group">
-        <field name="code_prefix">449</field>
+    <record id="account_group_449" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">449</field>
         <field name="name">Deudores por operaciones en común</field>
-        <field name="parent_id" ref="l10n_es.account_group_44"/>
     </record>
-    <record id="account_group_46" model="account.group">
-        <field name="code_prefix">46</field>
+    <record id="account_group_46" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">46</field>
         <field name="name">Personal</field>
-        <field name="parent_id" ref="l10n_es.account_group_4"/>
     </record>
-    <record id="account_group_460" model="account.group">
-        <field name="code_prefix">460</field>
+    <record id="account_group_460" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">460</field>
         <field name="name">Anticipos de remuneraciones</field>
-        <field name="parent_id" ref="l10n_es.account_group_46"/>
     </record>
-    <record id="account_group_464" model="account.group">
-        <field name="code_prefix">464</field>
+    <record id="account_group_464" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">464</field>
         <field name="name">Entregas para gastos a justificar</field>
-        <field name="parent_id" ref="l10n_es.account_group_46"/>
     </record>
-    <record id="account_group_465" model="account.group">
-        <field name="code_prefix">465</field>
+    <record id="account_group_465" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">465</field>
         <field name="name">Remuneraciones pendientes de pago</field>
-        <field name="parent_id" ref="l10n_es.account_group_46"/>
     </record>
-    <record id="account_group_466" model="account.group">
-        <field name="code_prefix">466</field>
+    <record id="account_group_466" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">466</field>
         <field name="name">Remuneraciones mediante sistemas de aportación definida pendientes de pago</field>
-        <field name="parent_id" ref="l10n_es.account_group_46"/>
     </record>
-    <record id="account_group_47" model="account.group">
-        <field name="code_prefix">47</field>
+    <record id="account_group_47" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">47</field>
         <field name="name">Administraciones públicas</field>
-        <field name="parent_id" ref="l10n_es.account_group_4"/>
     </record>
-    <record id="account_group_470" model="account.group">
-        <field name="code_prefix">470</field>
+    <record id="account_group_470" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">470</field>
         <field name="name">Hacienda Pública, deudora por diversos conceptos</field>
-        <field name="parent_id" ref="l10n_es.account_group_47"/>
     </record>
-    <record id="account_group_4700" model="account.group">
-        <field name="code_prefix">4700</field>
+    <record id="account_group_4700" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4700</field>
         <field name="name">Hacienda Pública, deudora por IVA</field>
-        <field name="parent_id" ref="l10n_es.account_group_470"/>
     </record>
-    <record id="account_group_4708" model="account.group">
-        <field name="code_prefix">4708</field>
+    <record id="account_group_4708" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4708</field>
         <field name="name">Hacienda Pública, deudora por subvenciones concedidas</field>
-        <field name="parent_id" ref="l10n_es.account_group_470"/>
     </record>
-    <record id="account_group_4709" model="account.group">
-        <field name="code_prefix">4709</field>
+    <record id="account_group_4709" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4709</field>
         <field name="name">Hacienda Pública, deudora por devolución de impuestos</field>
-        <field name="parent_id" ref="l10n_es.account_group_470"/>
     </record>
-    <record id="account_group_471" model="account.group">
-        <field name="code_prefix">471</field>
+    <record id="account_group_471" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">471</field>
         <field name="name">Organismos de la Seguridad Social, deudores</field>
-        <field name="parent_id" ref="l10n_es.account_group_47"/>
     </record>
-    <record id="account_group_472" model="account.group">
-        <field name="code_prefix">472</field>
+    <record id="account_group_472" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">472</field>
         <field name="name">Hacienda Pública, IVA soportado</field>
-        <field name="parent_id" ref="l10n_es.account_group_47"/>
     </record>
-    <record id="account_group_473" model="account.group">
-        <field name="code_prefix">473</field>
+    <record id="account_group_473" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">473</field>
         <field name="name">Hacienda Pública, retenciones y pagos a cuenta</field>
-        <field name="parent_id" ref="l10n_es.account_group_47"/>
     </record>
-    <record id="account_group_474" model="account.group">
-        <field name="code_prefix">474</field>
+    <record id="account_group_474" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">474</field>
         <field name="name">Activos por impuesto diferido</field>
-        <field name="parent_id" ref="l10n_es.account_group_47"/>
     </record>
-    <record id="account_group_4740" model="account.group">
-        <field name="code_prefix">4740</field>
+    <record id="account_group_4740" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4740</field>
         <field name="name">Activos por diferencias temporarias deducibles</field>
-        <field name="parent_id" ref="l10n_es.account_group_474"/>
     </record>
-    <record id="account_group_4742" model="account.group">
-        <field name="code_prefix">4742</field>
+    <record id="account_group_4742" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4742</field>
         <field name="name">Derechos por deducciones y bonificaciones pendientes de aplicar</field>
-        <field name="parent_id" ref="l10n_es.account_group_474"/>
     </record>
-    <record id="account_group_4745" model="account.group">
-        <field name="code_prefix">4745</field>
+    <record id="account_group_4745" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4745</field>
         <field name="name">Crédito por pérdidas a compensar del ejercicio</field>
-        <field name="parent_id" ref="l10n_es.account_group_474"/>
     </record>
-    <record id="account_group_475" model="account.group">
-        <field name="code_prefix">475</field>
+    <record id="account_group_475" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">475</field>
         <field name="name">Hacienda Pública, acreedora por conceptos fiscales</field>
-        <field name="parent_id" ref="l10n_es.account_group_47"/>
     </record>
-    <record id="account_group_4750" model="account.group">
-        <field name="code_prefix">4750</field>
+    <record id="account_group_4750" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4750</field>
         <field name="name">Hacienda Pública, acreedora por IVA</field>
-        <field name="parent_id" ref="l10n_es.account_group_475"/>
     </record>
-    <record id="account_group_4751" model="account.group">
-        <field name="code_prefix">4751</field>
+    <record id="account_group_4751" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4751</field>
         <field name="name">Hacienda Pública, acreedora por retenciones practicadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_475"/>
     </record>
-    <record id="account_group_4752" model="account.group">
-        <field name="code_prefix">4752</field>
+    <record id="account_group_4752" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4752</field>
         <field name="name">Hacienda Pública, acreedora por impuesto sobre sociedades</field>
-        <field name="parent_id" ref="l10n_es.account_group_475"/>
     </record>
-    <record id="account_group_4758" model="account.group">
-        <field name="code_prefix">4758</field>
+    <record id="account_group_4758" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4758</field>
         <field name="name">Hacienda Pública, acreedora por subvenciones a reintegrar</field>
-        <field name="parent_id" ref="l10n_es.account_group_475"/>
     </record>
-    <record id="account_group_4759" model="account.group">
-        <field name="code_prefix">4759</field>
+    <record id="account_group_4759" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4759</field>
         <field name="name">Hacienda Pública, acreedora por otros conceptos</field>
-        <field name="parent_id" ref="l10n_es.account_group_475"/>
     </record>
-    <record id="account_group_476" model="account.group">
-        <field name="code_prefix">476</field>
+    <record id="account_group_476" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">476</field>
         <field name="name">Organismos de la Seguridad Social, acreedores</field>
-        <field name="parent_id" ref="l10n_es.account_group_47"/>
     </record>
-    <record id="account_group_477" model="account.group">
-        <field name="code_prefix">477</field>
+    <record id="account_group_477" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">477</field>
         <field name="name">Hacienda Pública, IVA repercutido</field>
-        <field name="parent_id" ref="l10n_es.account_group_47"/>
     </record>
-    <record id="account_group_479" model="account.group">
-        <field name="code_prefix">479</field>
+    <record id="account_group_479" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">479</field>
         <field name="name">Pasivos por diferencias temporarias imponibles</field>
-        <field name="parent_id" ref="l10n_es.account_group_47"/>
     </record>
-    <record id="account_group_48" model="account.group">
-        <field name="code_prefix">48</field>
+    <record id="account_group_48" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">48</field>
         <field name="name">Ajustes por periodificación</field>
-        <field name="parent_id" ref="l10n_es.account_group_4"/>
     </record>
-    <record id="account_group_480" model="account.group">
-        <field name="code_prefix">480</field>
+    <record id="account_group_480" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">480</field>
         <field name="name">Gastos anticipados</field>
-        <field name="parent_id" ref="l10n_es.account_group_48"/>
     </record>
-    <record id="account_group_485" model="account.group">
-        <field name="code_prefix">485</field>
+    <record id="account_group_485" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">485</field>
         <field name="name">Ingresos anticipados</field>
-        <field name="parent_id" ref="l10n_es.account_group_48"/>
     </record>
-    <record id="account_group_49" model="account.group">
-        <field name="code_prefix">49</field>
+    <record id="account_group_49" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">49</field>
         <field name="name">Deterioro de valor de créditos comerciales y provisiones a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_4"/>
     </record>
-    <record id="account_group_490" model="account.group">
-        <field name="code_prefix">490</field>
+    <record id="account_group_490" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">490</field>
         <field name="name">Deterioro de valor de créditos por operaciones comerciales</field>
-        <field name="parent_id" ref="l10n_es.account_group_49"/>
     </record>
-    <record id="account_group_493" model="account.group">
-        <field name="code_prefix">493</field>
+    <record id="account_group_493" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">493</field>
         <field name="name">Deterioro de valor de créditos por operaciones comerciales con partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_49"/>
     </record>
-    <record id="account_group_4933" model="account.group">
-        <field name="code_prefix">4933</field>
+    <record id="account_group_4933" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4933</field>
         <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_493"/>
     </record>
-    <record id="account_group_4934" model="account.group">
-        <field name="code_prefix">4934</field>
+    <record id="account_group_4934" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4934</field>
         <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_493"/>
     </record>
-    <record id="account_group_4935" model="account.group">
-        <field name="code_prefix">4935</field>
+    <record id="account_group_4935" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4935</field>
         <field name="name">Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_493"/>
     </record>
-    <record id="account_group_499" model="account.group">
-        <field name="code_prefix">499</field>
+    <record id="account_group_499" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">499</field>
         <field name="name">Provisiones por operaciones comerciales</field>
-        <field name="parent_id" ref="l10n_es.account_group_49"/>
     </record>
-    <record id="account_group_4994" model="account.group">
-        <field name="code_prefix">4994</field>
+    <record id="account_group_4994" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4994</field>
         <field name="name">Provisión por contratos onerosos</field>
-        <field name="parent_id" ref="l10n_es.account_group_499"/>
     </record>
-    <record id="account_group_4999" model="account.group">
-        <field name="code_prefix">4999</field>
+    <record id="account_group_4999" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">4999</field>
         <field name="name">Provisión para otras operaciones comerciales</field>
-        <field name="parent_id" ref="l10n_es.account_group_499"/>
     </record>
-    <record id="account_group_5" model="account.group">
-        <field name="code_prefix">5</field>
+    <record id="account_group_5" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5</field>
         <field name="name">Cuentas financieras</field>
     </record>
-    <record id="account_group_50" model="account.group">
-        <field name="code_prefix">50</field>
+    <record id="account_group_50" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">50</field>
         <field name="name">Empréstitos, deudas con carácterísticas especiales y otras emisiones análogas a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_5"/>
     </record>
-    <record id="account_group_500" model="account.group">
-        <field name="code_prefix">500</field>
+    <record id="account_group_500" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">500</field>
         <field name="name">Obligaciones y bonos a corto plazo Obligaciones y bonos convertibles a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_50"/>
     </record>
-    <record id="account_group_501" model="account.group">
-        <field name="code_prefix">501</field>
+    <record id="account_group_501" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">501</field>
         <field name="name">Obligaciones y bonos convertibles a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_50"/>
     </record>
-    <record id="account_group_502" model="account.group">
-        <field name="code_prefix">502</field>
+    <record id="account_group_502" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">502</field>
         <field name="name">Acciones o participaciones a corto plazo consideradas como pasivos financieros</field>
-        <field name="parent_id" ref="l10n_es.account_group_50"/>
     </record>
-    <record id="account_group_505" model="account.group">
-        <field name="code_prefix">505</field>
+    <record id="account_group_505" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">505</field>
         <field name="name">Deudas representadas en otros valores negociables a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_50"/>
     </record>
-    <record id="account_group_506" model="account.group">
-        <field name="code_prefix">506</field>
+    <record id="account_group_506" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">506</field>
         <field name="name">Intereses a corto plazo de empréstitos y otras emisiones análogas</field>
-        <field name="parent_id" ref="l10n_es.account_group_50"/>
     </record>
-    <record id="account_group_507" model="account.group">
-        <field name="code_prefix">507</field>
+    <record id="account_group_507" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">507</field>
         <field name="name">Dividendos de acciones o participaciones consideradas como pasivos financieros</field>
-        <field name="parent_id" ref="l10n_es.account_group_50"/>
     </record>
-    <record id="account_group_509" model="account.group">
-        <field name="code_prefix">509</field>
+    <record id="account_group_509" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">509</field>
         <field name="name">Valores negociables amortizados</field>
-        <field name="parent_id" ref="l10n_es.account_group_50"/>
     </record>
-    <record id="account_group_5090" model="account.group">
-        <field name="code_prefix">5090</field>
+    <record id="account_group_5090" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5090</field>
         <field name="name">Obligaciones y bonos amortizados</field>
-        <field name="parent_id" ref="l10n_es.account_group_509"/>
     </record>
-    <record id="account_group_5091" model="account.group">
-        <field name="code_prefix">5091</field>
+    <record id="account_group_5091" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5091</field>
         <field name="name">Obligaciones y bonos convertibles amortizados</field>
-        <field name="parent_id" ref="l10n_es.account_group_509"/>
     </record>
-    <record id="account_group_5095" model="account.group">
-        <field name="code_prefix">5095</field>
+    <record id="account_group_5095" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5095</field>
         <field name="name">Otros valores negociables amortizados</field>
-        <field name="parent_id" ref="l10n_es.account_group_509"/>
     </record>
-    <record id="account_group_51" model="account.group">
-        <field name="code_prefix">51</field>
+    <record id="account_group_51" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">51</field>
         <field name="name">Deudas a corto plazo con partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_5"/>
     </record>
-    <record id="account_group_510" model="account.group">
-        <field name="code_prefix">510</field>
+    <record id="account_group_510" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">510</field>
         <field name="name">Deudas a corto plazo con entidades de crédito vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_51"/>
     </record>
-    <record id="account_group_5103" model="account.group">
-        <field name="code_prefix">5103</field>
+    <record id="account_group_5103" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5103</field>
         <field name="name">Deudas a corto plazo con entidades de crédito, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_510"/>
     </record>
-    <record id="account_group_5104" model="account.group">
-        <field name="code_prefix">5104</field>
+    <record id="account_group_5104" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5104</field>
         <field name="name">Deudas a corto plazo con entidades de crédito, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_510"/>
     </record>
-    <record id="account_group_5105" model="account.group">
-        <field name="code_prefix">5105</field>
+    <record id="account_group_5105" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5105</field>
         <field name="name">Deudas a corto plazo con otras entidades de crédito vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_510"/>
     </record>
-    <record id="account_group_511" model="account.group">
-        <field name="code_prefix">511</field>
+    <record id="account_group_511" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">511</field>
         <field name="name">Proveedores de inmovilizado a corto plazo, partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_51"/>
     </record>
-    <record id="account_group_5113" model="account.group">
-        <field name="code_prefix">5113</field>
+    <record id="account_group_5113" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5113</field>
         <field name="name">Proveedores de inmovilizado a corto plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_511"/>
     </record>
-    <record id="account_group_5114" model="account.group">
-        <field name="code_prefix">5114</field>
+    <record id="account_group_5114" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5114</field>
         <field name="name">Proveedores de inmovilizado a corto plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_511"/>
     </record>
-    <record id="account_group_5115" model="account.group">
-        <field name="code_prefix">5115</field>
+    <record id="account_group_5115" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5115</field>
         <field name="name">Proveedores de inmovilizado a corto plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_511"/>
     </record>
-    <record id="account_group_512" model="account.group">
-        <field name="code_prefix">512</field>
+    <record id="account_group_512" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">512</field>
         <field name="name">Acreedores por arrendamiento financiero a corto plazo, partes vinculadas.</field>
-        <field name="parent_id" ref="l10n_es.account_group_51"/>
     </record>
-    <record id="account_group_5123" model="account.group">
-        <field name="code_prefix">5123</field>
+    <record id="account_group_5123" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5123</field>
         <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_512"/>
     </record>
-    <record id="account_group_5124" model="account.group">
-        <field name="code_prefix">5124</field>
+    <record id="account_group_5124" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5124</field>
         <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_512"/>
     </record>
-    <record id="account_group_5125" model="account.group">
-        <field name="code_prefix">5125</field>
+    <record id="account_group_5125" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5125</field>
         <field name="name">Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_512"/>
     </record>
-    <record id="account_group_513" model="account.group">
-        <field name="code_prefix">513</field>
+    <record id="account_group_513" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">513</field>
         <field name="name">Otras deudas a corto plazo con partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_51"/>
     </record>
-    <record id="account_group_5133" model="account.group">
-        <field name="code_prefix">5133</field>
+    <record id="account_group_5133" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5133</field>
         <field name="name">Otras deudas a corto plazo con empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_513"/>
     </record>
-    <record id="account_group_5134" model="account.group">
-        <field name="code_prefix">5134</field>
+    <record id="account_group_5134" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5134</field>
         <field name="name">Otras deudas a corto plazo con empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_513"/>
     </record>
-    <record id="account_group_5135" model="account.group">
-        <field name="code_prefix">5135</field>
+    <record id="account_group_5135" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5135</field>
         <field name="name">Otras deudas a corto plazo con otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_513"/>
     </record>
-    <record id="account_group_514" model="account.group">
-        <field name="code_prefix">514</field>
+    <record id="account_group_514" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">514</field>
         <field name="name">Intereses a corto plazo de deudas con partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_51"/>
     </record>
-    <record id="account_group_5143" model="account.group">
-        <field name="code_prefix">5143</field>
+    <record id="account_group_5143" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5143</field>
         <field name="name">Intereses a corto plazo de deudas, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_514"/>
     </record>
-    <record id="account_group_5144" model="account.group">
-        <field name="code_prefix">5144</field>
+    <record id="account_group_5144" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5144</field>
         <field name="name">Intereses a corto plazo de deudas, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_514"/>
     </record>
-    <record id="account_group_5145" model="account.group">
-        <field name="code_prefix">5145</field>
+    <record id="account_group_5145" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5145</field>
         <field name="name">Intereses a corto plazo de deudas, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_514"/>
     </record>
-    <record id="account_group_52" model="account.group">
-        <field name="code_prefix">52</field>
+    <record id="account_group_52" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">52</field>
         <field name="name">Deudas a corto plazo por préstamos recibidos y otros conceptos</field>
-        <field name="parent_id" ref="l10n_es.account_group_5"/>
     </record>
-    <record id="account_group_520" model="account.group">
-        <field name="code_prefix">520</field>
+    <record id="account_group_520" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">520</field>
         <field name="name">Deudas a corto plazo con entidades de crédito</field>
-        <field name="parent_id" ref="l10n_es.account_group_52"/>
     </record>
-    <record id="account_group_5200" model="account.group">
-        <field name="code_prefix">5200</field>
+    <record id="account_group_5200" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5200</field>
         <field name="name">Préstamos a corto plazo de entidades de crédito</field>
-        <field name="parent_id" ref="l10n_es.account_group_520"/>
     </record>
-    <record id="account_group_5201" model="account.group">
-        <field name="code_prefix">5201</field>
+    <record id="account_group_5201" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5201</field>
         <field name="name">Deudas a corto plazo por crédito dispuesto</field>
-        <field name="parent_id" ref="l10n_es.account_group_520"/>
     </record>
-    <record id="account_group_5208" model="account.group">
-        <field name="code_prefix">5208</field>
+    <record id="account_group_5208" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5208</field>
         <field name="name">Deudas por efectos descontados</field>
-        <field name="parent_id" ref="l10n_es.account_group_520"/>
     </record>
-    <record id="account_group_5209" model="account.group">
-        <field name="code_prefix">5209</field>
+    <record id="account_group_5209" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5209</field>
         <field name="name">Deudas por operaciones de «factoring»</field>
-        <field name="parent_id" ref="l10n_es.account_group_520"/>
     </record>
-    <record id="account_group_521" model="account.group">
-        <field name="code_prefix">521</field>
+    <record id="account_group_521" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">521</field>
         <field name="name">Deudas a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_52"/>
     </record>
-    <record id="account_group_522" model="account.group">
-        <field name="code_prefix">522</field>
+    <record id="account_group_522" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">522</field>
         <field name="name">Deudas a corto plazo transformables en subvenciones, donaciones y legados</field>
-        <field name="parent_id" ref="l10n_es.account_group_52"/>
     </record>
-    <record id="account_group_523" model="account.group">
-        <field name="code_prefix">523</field>
+    <record id="account_group_523" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">523</field>
         <field name="name">Proveedores de inmovilizado a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_52"/>
     </record>
-    <record id="account_group_524" model="account.group">
-        <field name="code_prefix">524</field>
+    <record id="account_group_524" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">524</field>
         <field name="name">Acreedores por arrendamiento financiero a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_52"/>
     </record>
-    <record id="account_group_525" model="account.group">
-        <field name="code_prefix">525</field>
+    <record id="account_group_525" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">525</field>
         <field name="name">Efectos a pagar a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_52"/>
     </record>
-    <record id="account_group_526" model="account.group">
-        <field name="code_prefix">526</field>
+    <record id="account_group_526" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">526</field>
         <field name="name">Dividendo activo a pagar</field>
-        <field name="parent_id" ref="l10n_es.account_group_52"/>
     </record>
-    <record id="account_group_527" model="account.group">
-        <field name="code_prefix">527</field>
+    <record id="account_group_527" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">527</field>
         <field name="name">Intereses a corto plazo de deudas con entidades de crédito</field>
-        <field name="parent_id" ref="l10n_es.account_group_52"/>
     </record>
-    <record id="account_group_528" model="account.group">
-        <field name="code_prefix">528</field>
+    <record id="account_group_528" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">528</field>
         <field name="name">Intereses a corto plazo de deudas</field>
-        <field name="parent_id" ref="l10n_es.account_group_52"/>
     </record>
-    <record id="account_group_529" model="account.group">
-        <field name="code_prefix">529</field>
+    <record id="account_group_529" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">529</field>
         <field name="name">Provisiones a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_52"/>
     </record>
-    <record id="account_group_5290" model="account.group">
-        <field name="code_prefix">5290</field>
+    <record id="account_group_5290" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5290</field>
         <field name="name">Provisión a corto plazo por retribuciones al personal</field>
-        <field name="parent_id" ref="l10n_es.account_group_529"/>
     </record>
-    <record id="account_group_5291" model="account.group">
-        <field name="code_prefix">5291</field>
+    <record id="account_group_5291" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5291</field>
         <field name="name">Provisión a corto plazo para impuestos</field>
-        <field name="parent_id" ref="l10n_es.account_group_529"/>
     </record>
-    <record id="account_group_5292" model="account.group">
-        <field name="code_prefix">5292</field>
+    <record id="account_group_5292" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5292</field>
         <field name="name">Provisión a corto plazo para otras responsabilidades</field>
-        <field name="parent_id" ref="l10n_es.account_group_529"/>
     </record>
-    <record id="account_group_5293" model="account.group">
-        <field name="code_prefix">5293</field>
+    <record id="account_group_5293" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5293</field>
         <field name="name">Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
-        <field name="parent_id" ref="l10n_es.account_group_529"/>
     </record>
-    <record id="account_group_5295" model="account.group">
-        <field name="code_prefix">5295</field>
+    <record id="account_group_5295" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5295</field>
         <field name="name">Provisión a corto plazo para actuaciones medioambientales</field>
-        <field name="parent_id" ref="l10n_es.account_group_529"/>
     </record>
-    <record id="account_group_5296" model="account.group">
-        <field name="code_prefix">5296</field>
+    <record id="account_group_5296" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5296</field>
         <field name="name">Provisión a corto plazo para reestructuraciones</field>
-        <field name="parent_id" ref="l10n_es.account_group_529"/>
     </record>
-    <record id="account_group_5297" model="account.group">
-        <field name="code_prefix">5297</field>
+    <record id="account_group_5297" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5297</field>
         <field name="name">Provisión a corto plazo por transacciones con pagos basados en instrumentos de patrimonio</field>
-        <field name="parent_id" ref="l10n_es.account_group_529"/>
     </record>
-    <record id="account_group_53" model="account.group">
-        <field name="code_prefix">53</field>
+    <record id="account_group_53" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">53</field>
         <field name="name">Inversiones financieras a corto plazo en partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_5"/>
     </record>
-    <record id="account_group_530" model="account.group">
-        <field name="code_prefix">530</field>
+    <record id="account_group_530" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">530</field>
         <field name="name">Participaciones a corto plazo en partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_53"/>
     </record>
-    <record id="account_group_5303" model="account.group">
-        <field name="code_prefix">5303</field>
+    <record id="account_group_5303" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5303</field>
         <field name="name">Participaciones a corto plazo, en empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_530"/>
     </record>
-    <record id="account_group_5304" model="account.group">
-        <field name="code_prefix">5304</field>
+    <record id="account_group_5304" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5304</field>
         <field name="name">Participaciones a corto plazo, en empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_530"/>
     </record>
-    <record id="account_group_5305" model="account.group">
-        <field name="code_prefix">5305</field>
+    <record id="account_group_5305" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5305</field>
         <field name="name">Participaciones a corto plazo, en otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_530"/>
     </record>
-    <record id="account_group_531" model="account.group">
-        <field name="code_prefix">531</field>
+    <record id="account_group_531" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">531</field>
         <field name="name">Valores representativos de deuda a corto plazo de partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_53"/>
     </record>
-    <record id="account_group_5313" model="account.group">
-        <field name="code_prefix">5313</field>
+    <record id="account_group_5313" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5313</field>
         <field name="name">Valores representativos de deuda a corto plazo de empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_531"/>
     </record>
-    <record id="account_group_5314" model="account.group">
-        <field name="code_prefix">5314</field>
+    <record id="account_group_5314" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5314</field>
         <field name="name">Valores representativos de deuda a corto plazo de empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_531"/>
     </record>
-    <record id="account_group_5315" model="account.group">
-        <field name="code_prefix">5315</field>
+    <record id="account_group_5315" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5315</field>
         <field name="name">Valores representativos de deuda a corto plazo de otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_531"/>
     </record>
-    <record id="account_group_532" model="account.group">
-        <field name="code_prefix">532</field>
+    <record id="account_group_532" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">532</field>
         <field name="name">Créditos a corto plazo a partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_53"/>
     </record>
-    <record id="account_group_5323" model="account.group">
-        <field name="code_prefix">5323</field>
+    <record id="account_group_5323" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5323</field>
         <field name="name">Créditos a corto plazo a empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_532"/>
     </record>
-    <record id="account_group_5324" model="account.group">
-        <field name="code_prefix">5324</field>
+    <record id="account_group_5324" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5324</field>
         <field name="name">Créditos a corto plazo a empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_532"/>
     </record>
-    <record id="account_group_5325" model="account.group">
-        <field name="code_prefix">5325</field>
+    <record id="account_group_5325" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5325</field>
         <field name="name">Créditos a corto plazo a otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_532"/>
     </record>
-    <record id="account_group_533" model="account.group">
-        <field name="code_prefix">533</field>
+    <record id="account_group_533" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">533</field>
         <field name="name">Intereses a corto plazo de valores representativos de deuda de partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_53"/>
     </record>
-    <record id="account_group_5333" model="account.group">
-        <field name="code_prefix">5333</field>
+    <record id="account_group_5333" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5333</field>
         <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_533"/>
     </record>
-    <record id="account_group_5334" model="account.group">
-        <field name="code_prefix">5334</field>
+    <record id="account_group_5334" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5334</field>
         <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_533"/>
     </record>
-    <record id="account_group_5335" model="account.group">
-        <field name="code_prefix">5335</field>
+    <record id="account_group_5335" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5335</field>
         <field name="name">Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_533"/>
     </record>
-    <record id="account_group_534" model="account.group">
-        <field name="code_prefix">534</field>
+    <record id="account_group_534" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">534</field>
         <field name="name">Intereses a corto plazo de créditos a partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_53"/>
     </record>
-    <record id="account_group_5343" model="account.group">
-        <field name="code_prefix">5343</field>
+    <record id="account_group_5343" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5343</field>
         <field name="name">Intereses a corto plazo de créditos a empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_534"/>
     </record>
-    <record id="account_group_5344" model="account.group">
-        <field name="code_prefix">5344</field>
+    <record id="account_group_5344" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5344</field>
         <field name="name">Intereses a corto plazo de créditos a empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_534"/>
     </record>
-    <record id="account_group_5345" model="account.group">
-        <field name="code_prefix">5345</field>
+    <record id="account_group_5345" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5345</field>
         <field name="name">Intereses a corto plazo de créditos a otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_534"/>
     </record>
-    <record id="account_group_535" model="account.group">
-        <field name="code_prefix">535</field>
+    <record id="account_group_535" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">535</field>
         <field name="name">Dividendo a cobrar de inversiones financieras en partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_53"/>
     </record>
-    <record id="account_group_5353" model="account.group">
-        <field name="code_prefix">5353</field>
+    <record id="account_group_5353" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5353</field>
         <field name="name">Dividendo a cobrar de empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_535"/>
     </record>
-    <record id="account_group_5354" model="account.group">
-        <field name="code_prefix">5354</field>
+    <record id="account_group_5354" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5354</field>
         <field name="name">Dividendo a cobrar de empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_535"/>
     </record>
-    <record id="account_group_5355" model="account.group">
-        <field name="code_prefix">5355</field>
+    <record id="account_group_5355" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5355</field>
         <field name="name">Dividendo a cobrar de otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_535"/>
     </record>
-    <record id="account_group_539" model="account.group">
-        <field name="code_prefix">539</field>
+    <record id="account_group_539" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">539</field>
         <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_53"/>
     </record>
-    <record id="account_group_5393" model="account.group">
-        <field name="code_prefix">5393</field>
+    <record id="account_group_5393" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5393</field>
         <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo.</field>
-        <field name="parent_id" ref="l10n_es.account_group_539"/>
     </record>
-    <record id="account_group_5394" model="account.group">
-        <field name="code_prefix">5394</field>
+    <record id="account_group_5394" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5394</field>
         <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas.</field>
-        <field name="parent_id" ref="l10n_es.account_group_539"/>
     </record>
-    <record id="account_group_5395" model="account.group">
-        <field name="code_prefix">5395</field>
+    <record id="account_group_5395" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5395</field>
         <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_539"/>
     </record>
-    <record id="account_group_54" model="account.group">
-        <field name="code_prefix">54</field>
+    <record id="account_group_54" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">54</field>
         <field name="name">Otras inversiones financieras a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_5"/>
     </record>
-    <record id="account_group_540" model="account.group">
-        <field name="code_prefix">540</field>
+    <record id="account_group_540" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">540</field>
         <field name="name">Inversiones financieras a corto plazo en instrumentos de patrimonio</field>
-        <field name="parent_id" ref="l10n_es.account_group_54"/>
     </record>
-    <record id="account_group_541" model="account.group">
-        <field name="code_prefix">541</field>
+    <record id="account_group_541" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">541</field>
         <field name="name">Valores representativos de deuda a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_54"/>
     </record>
-    <record id="account_group_542" model="account.group">
-        <field name="code_prefix">542</field>
+    <record id="account_group_542" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">542</field>
         <field name="name">Créditos a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_54"/>
     </record>
-    <record id="account_group_543" model="account.group">
-        <field name="code_prefix">543</field>
+    <record id="account_group_543" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">543</field>
         <field name="name">Créditos a corto plazo por enajenación de inmovilizado</field>
-        <field name="parent_id" ref="l10n_es.account_group_54"/>
     </record>
-    <record id="account_group_544" model="account.group">
-        <field name="code_prefix">544</field>
+    <record id="account_group_544" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">544</field>
         <field name="name">Créditos a corto plazo al personal</field>
-        <field name="parent_id" ref="l10n_es.account_group_54"/>
     </record>
-    <record id="account_group_545" model="account.group">
-        <field name="code_prefix">545</field>
+    <record id="account_group_545" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">545</field>
         <field name="name">Dividendo a cobrar</field>
-        <field name="parent_id" ref="l10n_es.account_group_54"/>
     </record>
-    <record id="account_group_546" model="account.group">
-        <field name="code_prefix">546</field>
+    <record id="account_group_546" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">546</field>
         <field name="name">Intereses a corto plazo de valores representativos de deudas</field>
-        <field name="parent_id" ref="l10n_es.account_group_54"/>
     </record>
-    <record id="account_group_547" model="account.group">
-        <field name="code_prefix">547</field>
+    <record id="account_group_547" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">547</field>
         <field name="name">Intereses a corto plazo de créditos</field>
-        <field name="parent_id" ref="l10n_es.account_group_54"/>
     </record>
-    <record id="account_group_548" model="account.group">
-        <field name="code_prefix">548</field>
+    <record id="account_group_548" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">548</field>
         <field name="name">Imposiciones a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_54"/>
     </record>
-    <record id="account_group_549" model="account.group">
-        <field name="code_prefix">549</field>
+    <record id="account_group_549" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">549</field>
         <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_54"/>
     </record>
-    <record id="account_group_55" model="account.group">
-        <field name="code_prefix">55</field>
+    <record id="account_group_55" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">55</field>
         <field name="name">Otras cuentas no bancarias</field>
-        <field name="parent_id" ref="l10n_es.account_group_5"/>
     </record>
-    <record id="account_group_550" model="account.group">
-        <field name="code_prefix">550</field>
+    <record id="account_group_550" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">550</field>
         <field name="name">Titular de la explotación</field>
-        <field name="parent_id" ref="l10n_es.account_group_55"/>
     </record>
-    <record id="account_group_551" model="account.group">
-        <field name="code_prefix">551</field>
+    <record id="account_group_551" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">551</field>
         <field name="name">Cuenta corriente con socios y administradores</field>
-        <field name="parent_id" ref="l10n_es.account_group_55"/>
     </record>
-    <record id="account_group_552" model="account.group">
-        <field name="code_prefix">552</field>
+    <record id="account_group_552" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">552</field>
         <field name="name">Cuenta corriente con otras personas y entidades vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_55"/>
     </record>
-    <record id="account_group_5523" model="account.group">
-        <field name="code_prefix">5523</field>
+    <record id="account_group_5523" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5523</field>
         <field name="name">Cuenta corriente con empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_552"/>
     </record>
-    <record id="account_group_5524" model="account.group">
-        <field name="code_prefix">5524</field>
+    <record id="account_group_5524" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5524</field>
         <field name="name">Cuenta corriente con empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_552"/>
     </record>
-    <record id="account_group_5525" model="account.group">
-        <field name="code_prefix">5525</field>
+    <record id="account_group_5525" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5525</field>
         <field name="name">Cuenta corriente con otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_552"/>
     </record>
-    <record id="account_group_553" model="account.group">
-        <field name="code_prefix">553</field>
+    <record id="account_group_553" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">553</field>
         <field name="name">Cuentas corrientes en fusiones y escisiones</field>
-        <field name="parent_id" ref="l10n_es.account_group_55"/>
     </record>
-    <record id="account_group_5530" model="account.group">
-        <field name="code_prefix">5530</field>
+    <record id="account_group_5530" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5530</field>
         <field name="name">Socios de sociedad disuelta</field>
-        <field name="parent_id" ref="l10n_es.account_group_553"/>
     </record>
-    <record id="account_group_5531" model="account.group">
-        <field name="code_prefix">5531</field>
+    <record id="account_group_5531" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5531</field>
         <field name="name">Socios, cuenta de fusión</field>
-        <field name="parent_id" ref="l10n_es.account_group_553"/>
     </record>
-    <record id="account_group_5532" model="account.group">
-        <field name="code_prefix">5532</field>
+    <record id="account_group_5532" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5532</field>
         <field name="name">Socios de sociedad escindida</field>
-        <field name="parent_id" ref="l10n_es.account_group_553"/>
     </record>
-    <record id="account_group_5533" model="account.group">
-        <field name="code_prefix">5533</field>
+    <record id="account_group_5533" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5533</field>
         <field name="name">Socios, cuenta de escisión</field>
-        <field name="parent_id" ref="l10n_es.account_group_553"/>
     </record>
-    <record id="account_group_554" model="account.group">
-        <field name="code_prefix">554</field>
+    <record id="account_group_554" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">554</field>
         <field name="name">Cuenta corriente con uniones temporales de empresas y comunidades de bienes</field>
-        <field name="parent_id" ref="l10n_es.account_group_55"/>
     </record>
-    <record id="account_group_555" model="account.group">
-        <field name="code_prefix">555</field>
+    <record id="account_group_555" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">555</field>
         <field name="name">Partidas pendientes de aplicación</field>
-        <field name="parent_id" ref="l10n_es.account_group_55"/>
     </record>
-    <record id="account_group_556" model="account.group">
-        <field name="code_prefix">556</field>
+    <record id="account_group_556" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">556</field>
         <field name="name">Desembolsos exigidos sobre participaciones en el patrimonio neto</field>
-        <field name="parent_id" ref="l10n_es.account_group_55"/>
     </record>
-    <record id="account_group_5563" model="account.group">
-        <field name="code_prefix">5563</field>
+    <record id="account_group_5563" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5563</field>
         <field name="name">Desembolsos exigidos sobre participaciones, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_556"/>
     </record>
-    <record id="account_group_5564" model="account.group">
-        <field name="code_prefix">5564</field>
+    <record id="account_group_5564" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5564</field>
         <field name="name">Desembolsos exigidos sobre participaciones, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_556"/>
     </record>
-    <record id="account_group_5565" model="account.group">
-        <field name="code_prefix">5565</field>
+    <record id="account_group_5565" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5565</field>
         <field name="name">Desembolsos exigidos sobre participaciones, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_556"/>
     </record>
-    <record id="account_group_5566" model="account.group">
-        <field name="code_prefix">5566</field>
+    <record id="account_group_5566" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5566</field>
         <field name="name">Desembolsos exigidos sobre participaciones de otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_556"/>
     </record>
-    <record id="account_group_557" model="account.group">
-        <field name="code_prefix">557</field>
+    <record id="account_group_557" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">557</field>
         <field name="name">Dividendo activo a cuenta</field>
-        <field name="parent_id" ref="l10n_es.account_group_55"/>
     </record>
-    <record id="account_group_558" model="account.group">
-        <field name="code_prefix">558</field>
+    <record id="account_group_558" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">558</field>
         <field name="name">Socios por desembolsos exigidos</field>
-        <field name="parent_id" ref="l10n_es.account_group_55"/>
     </record>
-    <record id="account_group_5580" model="account.group">
-        <field name="code_prefix">5580</field>
+    <record id="account_group_5580" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5580</field>
         <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones ordinarias</field>
-        <field name="parent_id" ref="l10n_es.account_group_558"/>
     </record>
-    <record id="account_group_5585" model="account.group">
-        <field name="code_prefix">5585</field>
+    <record id="account_group_5585" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5585</field>
         <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros</field>
-        <field name="parent_id" ref="l10n_es.account_group_558"/>
     </record>
-    <record id="account_group_559" model="account.group">
-        <field name="code_prefix">559</field>
+    <record id="account_group_559" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">559</field>
         <field name="name">Derivados financieros a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_55"/>
     </record>
-    <record id="account_group_5590" model="account.group">
-        <field name="code_prefix">5590</field>
+    <record id="account_group_5590" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5590</field>
         <field name="name">Activos por derivados financieros a corto plazo, cartera de negociación</field>
-        <field name="parent_id" ref="l10n_es.account_group_559"/>
     </record>
-    <record id="account_group_5593" model="account.group">
-        <field name="code_prefix">5593</field>
+    <record id="account_group_5593" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5593</field>
         <field name="name">Activos por derivados financieros a corto plazo, instrumentos de cobertura</field>
-        <field name="parent_id" ref="l10n_es.account_group_559"/>
     </record>
-    <record id="account_group_5595" model="account.group">
-        <field name="code_prefix">5595</field>
+    <record id="account_group_5595" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5595</field>
         <field name="name">Pasivos por derivados financieros a corto plazo, cartera de negociación</field>
-        <field name="parent_id" ref="l10n_es.account_group_559"/>
     </record>
-    <record id="account_group_5598" model="account.group">
-        <field name="code_prefix">5598</field>
+    <record id="account_group_5598" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5598</field>
         <field name="name">Pasivos por derivados financieros a corto plazo, instrumentos de cobertura</field>
-        <field name="parent_id" ref="l10n_es.account_group_559"/>
     </record>
-    <record id="account_group_56" model="account.group">
-        <field name="code_prefix">56</field>
+    <record id="account_group_56" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">56</field>
         <field name="name">Fianzas y depósitos recibidos y constituidos a corto plazo y ajustes por periodificación</field>
-        <field name="parent_id" ref="l10n_es.account_group_5"/>
     </record>
-    <record id="account_group_560" model="account.group">
-        <field name="code_prefix">560</field>
+    <record id="account_group_560" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">560</field>
         <field name="name">Fianzas recibidas a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_56"/>
     </record>
-    <record id="account_group_561" model="account.group">
-        <field name="code_prefix">561</field>
+    <record id="account_group_561" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">561</field>
         <field name="name">Depósitos recibidos a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_56"/>
     </record>
-    <record id="account_group_565" model="account.group">
-        <field name="code_prefix">565</field>
+    <record id="account_group_565" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">565</field>
         <field name="name">Fianzas constituidas a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_56"/>
     </record>
-    <record id="account_group_566" model="account.group">
-        <field name="code_prefix">566</field>
+    <record id="account_group_566" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">566</field>
         <field name="name">Depósitos constituidos a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_56"/>
     </record>
-    <record id="account_group_567" model="account.group">
-        <field name="code_prefix">567</field>
+    <record id="account_group_567" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">567</field>
         <field name="name">Intereses pagados por anticipado</field>
-        <field name="parent_id" ref="l10n_es.account_group_56"/>
     </record>
-    <record id="account_group_568" model="account.group">
-        <field name="code_prefix">568</field>
+    <record id="account_group_568" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">568</field>
         <field name="name">Intereses cobrados por anticipado</field>
-        <field name="parent_id" ref="l10n_es.account_group_56"/>
     </record>
-    <record id="account_group_569" model="account.group">
-        <field name="code_prefix">569</field>
+    <record id="account_group_569" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">569</field>
         <field name="name">Garantías financieras a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_56"/>
     </record>
-    <record id="account_group_57" model="account.group">
-        <field name="code_prefix">57</field>
+    <record id="account_group_57" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">57</field>
         <field name="name">Tesorería</field>
-        <field name="parent_id" ref="l10n_es.account_group_5"/>
     </record>
-    <record id="account_group_570" model="account.group">
-        <field name="code_prefix">570</field>
+    <record id="account_group_570" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">570</field>
         <field name="name">Caja, euros</field>
-        <field name="parent_id" ref="l10n_es.account_group_57"/>
     </record>
-    <record id="account_group_571" model="account.group">
-        <field name="code_prefix">571</field>
+    <record id="account_group_571" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">571</field>
         <field name="name">Caja, moneda extranjera</field>
-        <field name="parent_id" ref="l10n_es.account_group_57"/>
     </record>
-    <record id="account_group_572" model="account.group">
-        <field name="code_prefix">572</field>
+    <record id="account_group_572" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">572</field>
         <field name="name">Bancos e instituciones de crédito c/c vista, euros</field>
-        <field name="parent_id" ref="l10n_es.account_group_57"/>
     </record>
-    <record id="account_group_573" model="account.group">
-        <field name="code_prefix">573</field>
+    <record id="account_group_573" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">573</field>
         <field name="name">Bancos e instituciones de crédito c/c vista, moneda extranjera</field>
-        <field name="parent_id" ref="l10n_es.account_group_57"/>
     </record>
-    <record id="account_group_574" model="account.group">
-        <field name="code_prefix">574</field>
+    <record id="account_group_574" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">574</field>
         <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, euros</field>
-        <field name="parent_id" ref="l10n_es.account_group_57"/>
     </record>
-    <record id="account_group_575" model="account.group">
-        <field name="code_prefix">575</field>
+    <record id="account_group_575" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">575</field>
         <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera</field>
-        <field name="parent_id" ref="l10n_es.account_group_57"/>
     </record>
-    <record id="account_group_576" model="account.group">
-        <field name="code_prefix">576</field>
+    <record id="account_group_576" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">576</field>
         <field name="name">Inversiones a corto plazo de gran liquidez</field>
-        <field name="parent_id" ref="l10n_es.account_group_57"/>
     </record>
-    <record id="account_group_58" model="account.group">
-        <field name="code_prefix">58</field>
+    <record id="account_group_58" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">58</field>
         <field name="name">Activos no corrientes mantenidos para la venta y activos y pasivos asociados</field>
-        <field name="parent_id" ref="l10n_es.account_group_5"/>
     </record>
-    <record id="account_group_580" model="account.group">
-        <field name="code_prefix">580</field>
+    <record id="account_group_580" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">580</field>
         <field name="name">Inmovilizado</field>
-        <field name="parent_id" ref="l10n_es.account_group_58"/>
     </record>
-    <record id="account_group_581" model="account.group">
-        <field name="code_prefix">581</field>
+    <record id="account_group_581" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">581</field>
         <field name="name">Inversiones con personas y entidades vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_58"/>
     </record>
-    <record id="account_group_582" model="account.group">
-        <field name="code_prefix">582</field>
+    <record id="account_group_582" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">582</field>
         <field name="name">Inversiones financieras</field>
-        <field name="parent_id" ref="l10n_es.account_group_58"/>
     </record>
-    <record id="account_group_583" model="account.group">
-        <field name="code_prefix">583</field>
+    <record id="account_group_583" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">583</field>
         <field name="name">Existencias, deudores comerciales y otras cuentas a cobrar</field>
-        <field name="parent_id" ref="l10n_es.account_group_58"/>
     </record>
-    <record id="account_group_584" model="account.group">
-        <field name="code_prefix">584</field>
+    <record id="account_group_584" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">584</field>
         <field name="name">Otros activos</field>
-        <field name="parent_id" ref="l10n_es.account_group_58"/>
     </record>
-    <record id="account_group_585" model="account.group">
-        <field name="code_prefix">585</field>
+    <record id="account_group_585" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">585</field>
         <field name="name">Provisiones</field>
-        <field name="parent_id" ref="l10n_es.account_group_58"/>
     </record>
-    <record id="account_group_586" model="account.group">
-        <field name="code_prefix">586</field>
+    <record id="account_group_586" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">586</field>
         <field name="name">Deudas con características especiales</field>
-        <field name="parent_id" ref="l10n_es.account_group_58"/>
     </record>
-    <record id="account_group_587" model="account.group">
-        <field name="code_prefix">587</field>
+    <record id="account_group_587" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">587</field>
         <field name="name">Deudas con personas y entidades vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_58"/>
     </record>
-    <record id="account_group_588" model="account.group">
-        <field name="code_prefix">588</field>
+    <record id="account_group_588" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">588</field>
         <field name="name">Acreedores comerciales y otras cuentas a pagar</field>
-        <field name="parent_id" ref="l10n_es.account_group_58"/>
     </record>
-    <record id="account_group_589" model="account.group">
-        <field name="code_prefix">589</field>
+    <record id="account_group_589" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">589</field>
         <field name="name">Otros pasivos</field>
-        <field name="parent_id" ref="l10n_es.account_group_58"/>
     </record>
-    <record id="account_group_59" model="account.group">
-        <field name="code_prefix">59</field>
+    <record id="account_group_59" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">59</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="parent_id" ref="l10n_es.account_group_5"/>
     </record>
-    <record id="account_group_593" model="account.group">
-        <field name="code_prefix">593</field>
+    <record id="account_group_593" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">593</field>
         <field name="name">Deterioro de valor de participaciones a corto plazo en partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_59"/>
     </record>
-    <record id="account_group_596" model="account.group">
-        <field name="code_prefix">596</field>
+    <record id="account_group_596" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">596</field>
         <field name="name">Deterioro de valor de participaciones a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_59"/>
     </record>
-    <record id="account_group_5933" model="account.group">
-        <field name="code_prefix">5933</field>
+    <record id="account_group_5933" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5933</field>
         <field name="name">Deterioro de valor de participaciones a corto plazo en empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_593"/>
     </record>
-    <record id="account_group_5934" model="account.group">
-        <field name="code_prefix">5934</field>
+    <record id="account_group_5934" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5934</field>
         <field name="name">Deterioro de valor de participaciones a corto plazo en empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_593"/>
     </record>
-    <record id="account_group_594" model="account.group">
-        <field name="code_prefix">594</field>
+    <record id="account_group_594" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">594</field>
         <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_59"/>
     </record>
-    <record id="account_group_5943" model="account.group">
-        <field name="code_prefix">5943</field>
+    <record id="account_group_5943" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5943</field>
         <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_594"/>
     </record>
-    <record id="account_group_5944" model="account.group">
-        <field name="code_prefix">5944</field>
+    <record id="account_group_5944" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5944</field>
         <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_594"/>
     </record>
-    <record id="account_group_5945" model="account.group">
-        <field name="code_prefix">5945</field>
+    <record id="account_group_5945" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5945</field>
         <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_594"/>
     </record>
-    <record id="account_group_595" model="account.group">
-        <field name="code_prefix">595</field>
+    <record id="account_group_595" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">595</field>
         <field name="name">Deterioro de valor de créditos a corto plazo a partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_59"/>
     </record>
-    <record id="account_group_5953" model="account.group">
-        <field name="code_prefix">5953</field>
+    <record id="account_group_5953" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5953</field>
         <field name="name">Deterioro de valor de créditos a corto plazo a empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_595"/>
     </record>
-    <record id="account_group_5954" model="account.group">
-        <field name="code_prefix">5954</field>
+    <record id="account_group_5954" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5954</field>
         <field name="name">Deterioro de valor de créditos a corto plazo a empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_595"/>
     </record>
-    <record id="account_group_5955" model="account.group">
-        <field name="code_prefix">5955</field>
+    <record id="account_group_5955" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5955</field>
         <field name="name">Deterioro de valor de créditos a corto plazo a otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_595"/>
     </record>
-    <record id="account_group_597" model="account.group">
-        <field name="code_prefix">597</field>
+    <record id="account_group_597" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">597</field>
         <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_59"/>
     </record>
-    <record id="account_group_598" model="account.group">
-        <field name="code_prefix">598</field>
+    <record id="account_group_598" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">598</field>
         <field name="name">Deterioro de valor de créditos a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_59"/>
     </record>
-    <record id="account_group_599" model="account.group">
-        <field name="code_prefix">599</field>
+    <record id="account_group_599" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">599</field>
         <field name="name">Deterioro de valor de activos no corrientes mantenidos para la venta</field>
-        <field name="parent_id" ref="l10n_es.account_group_59"/>
     </record>
-    <record id="account_group_5990" model="account.group">
-        <field name="code_prefix">5990</field>
+    <record id="account_group_5990" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5990</field>
         <field name="name">Deterioro de valor de inmovilizado no corriente mantenido para la venta</field>
-        <field name="parent_id" ref="l10n_es.account_group_599"/>
     </record>
-    <record id="account_group_5991" model="account.group">
-        <field name="code_prefix">5991</field>
+    <record id="account_group_5991" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5991</field>
         <field name="name">Deterioro de valor de inversiones con personas y entidades vinculadas no corrientes mantenidas para la venta</field>
-        <field name="parent_id" ref="l10n_es.account_group_599"/>
     </record>
-    <record id="account_group_5992" model="account.group">
-        <field name="code_prefix">5992</field>
+    <record id="account_group_5992" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5992</field>
         <field name="name">Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta</field>
-        <field name="parent_id" ref="l10n_es.account_group_599"/>
     </record>
-    <record id="account_group_5993" model="account.group">
-        <field name="code_prefix">5993</field>
+    <record id="account_group_5993" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5993</field>
         <field name="name">Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido para la venta</field>
-        <field name="parent_id" ref="l10n_es.account_group_599"/>
     </record>
-    <record id="account_group_5994" model="account.group">
-        <field name="code_prefix">5994</field>
+    <record id="account_group_5994" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">5994</field>
         <field name="name">Deterioro de valor de otros activos mantenidos para la venta</field>
-        <field name="parent_id" ref="l10n_es.account_group_599"/>
     </record>
-        <record id="account_group_6" model="account.group">
-        <field name="code_prefix">6</field>
+        <record id="account_group_6" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6</field>
         <field name="name">Compras y gastos</field>
     </record>
-    <record id="account_group_60" model="account.group">
-        <field name="code_prefix">60</field>
+    <record id="account_group_60" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">60</field>
         <field name="name">Compras</field>
-        <field name="parent_id" ref="l10n_es.account_group_6"/>
     </record>
-    <record id="account_group_600" model="account.group">
-        <field name="code_prefix">600</field>
+    <record id="account_group_600" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">600</field>
         <field name="name">Compras de mercaderías</field>
-        <field name="parent_id" ref="l10n_es.account_group_60"/>
     </record>
-    <record id="account_group_601" model="account.group">
-        <field name="code_prefix">601</field>
+    <record id="account_group_601" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">601</field>
         <field name="name">Compras de materias primas</field>
-        <field name="parent_id" ref="l10n_es.account_group_60"/>
     </record>
-    <record id="account_group_602" model="account.group">
-        <field name="code_prefix">602</field>
+    <record id="account_group_602" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">602</field>
         <field name="name">Compras de otros aprovisionamientos</field>
-        <field name="parent_id" ref="l10n_es.account_group_60"/>
     </record>
-    <record id="account_group_606" model="account.group">
-        <field name="code_prefix">606</field>
+    <record id="account_group_606" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">606</field>
         <field name="name">Descuentos sobre compras por pronto pago</field>
-        <field name="parent_id" ref="l10n_es.account_group_60"/>
     </record>
-    <record id="account_group_6060" model="account.group">
-        <field name="code_prefix">6060</field>
+    <record id="account_group_6060" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6060</field>
         <field name="name">Descuentos sobre compras por pronto pago de mercaderías</field>
-        <field name="parent_id" ref="l10n_es.account_group_606"/>
     </record>
-    <record id="account_group_6061" model="account.group">
-        <field name="code_prefix">6061</field>
+    <record id="account_group_6061" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6061</field>
         <field name="name">Descuentos sobre compras por pronto pago de materias primas</field>
-        <field name="parent_id" ref="l10n_es.account_group_606"/>
     </record>
-    <record id="account_group_6062" model="account.group">
-        <field name="code_prefix">6062</field>
+    <record id="account_group_6062" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6062</field>
         <field name="name">Descuentos sobre compras por pronto pago de otros aprovisionamientos</field>
-        <field name="parent_id" ref="l10n_es.account_group_606"/>
     </record>
-    <record id="account_group_607" model="account.group">
-        <field name="code_prefix">607</field>
+    <record id="account_group_607" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">607</field>
         <field name="name">Trabajos realizados por otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_60"/>
     </record>
-    <record id="account_group_608" model="account.group">
-        <field name="code_prefix">608</field>
+    <record id="account_group_608" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">608</field>
         <field name="name">Devoluciones de compras y operaciones similares</field>
-        <field name="parent_id" ref="l10n_es.account_group_60"/>
     </record>
-    <record id="account_group_6080" model="account.group">
-        <field name="code_prefix">6080</field>
+    <record id="account_group_6080" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6080</field>
         <field name="name">Devoluciones de compras de mercaderías</field>
-        <field name="parent_id" ref="l10n_es.account_group_608"/>
     </record>
-    <record id="account_group_6081" model="account.group">
-        <field name="code_prefix">6081</field>
+    <record id="account_group_6081" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6081</field>
         <field name="name">Devoluciones de compras de materias primas</field>
-        <field name="parent_id" ref="l10n_es.account_group_608"/>
     </record>
-    <record id="account_group_6082" model="account.group">
-        <field name="code_prefix">6082</field>
+    <record id="account_group_6082" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6082</field>
         <field name="name">Devoluciones de compras de otros aprovisionamientos</field>
-        <field name="parent_id" ref="l10n_es.account_group_608"/>
     </record>
-    <record id="account_group_609" model="account.group">
-        <field name="code_prefix">609</field>
+    <record id="account_group_609" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">609</field>
         <field name="name">«Rappels» por compras</field>
-        <field name="parent_id" ref="l10n_es.account_group_60"/>
     </record>
-    <record id="account_group_6090" model="account.group">
-        <field name="code_prefix">6090</field>
+    <record id="account_group_6090" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6090</field>
         <field name="name">«Rappels» por compras de mercaderías</field>
-        <field name="parent_id" ref="l10n_es.account_group_609"/>
     </record>
-    <record id="account_group_6091" model="account.group">
-        <field name="code_prefix">6091</field>
+    <record id="account_group_6091" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6091</field>
         <field name="name">«Rappels» por compras de materias primas</field>
-        <field name="parent_id" ref="l10n_es.account_group_609"/>
     </record>
-    <record id="account_group_6092" model="account.group">
-        <field name="code_prefix">6092</field>
+    <record id="account_group_6092" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6092</field>
         <field name="name">«Rappels» por compras de otros aprovisionamientos</field>
-        <field name="parent_id" ref="l10n_es.account_group_609"/>
     </record>
-    <record id="account_group_61" model="account.group">
-        <field name="code_prefix">61</field>
+    <record id="account_group_61" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">61</field>
         <field name="name">Variación de existencias</field>
-        <field name="parent_id" ref="l10n_es.account_group_6"/>
     </record>
-    <record id="account_group_610" model="account.group">
-        <field name="code_prefix">610</field>
+    <record id="account_group_610" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">610</field>
         <field name="name">Variación de existencias de mercaderías</field>
-        <field name="parent_id" ref="l10n_es.account_group_61"/>
     </record>
-    <record id="account_group_611" model="account.group">
-        <field name="code_prefix">611</field>
+    <record id="account_group_611" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">611</field>
         <field name="name">Variación de existencias de materias primas</field>
-        <field name="parent_id" ref="l10n_es.account_group_61"/>
     </record>
-    <record id="account_group_612" model="account.group">
-        <field name="code_prefix">612</field>
+    <record id="account_group_612" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">612</field>
         <field name="name">Variación de existencias de otros aprovisionamientos</field>
-        <field name="parent_id" ref="l10n_es.account_group_61"/>
     </record>
-    <record id="account_group_62" model="account.group">
-        <field name="code_prefix">62</field>
+    <record id="account_group_62" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">62</field>
         <field name="name">Servicios exteriores</field>
-        <field name="parent_id" ref="l10n_es.account_group_6"/>
     </record>
-    <record id="account_group_620" model="account.group">
-        <field name="code_prefix">620</field>
+    <record id="account_group_620" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">620</field>
         <field name="name">Gastos en investigación y desarrollo del ejercicio</field>
-        <field name="parent_id" ref="l10n_es.account_group_62"/>
     </record>
-    <record id="account_group_621" model="account.group">
-        <field name="code_prefix">621</field>
+    <record id="account_group_621" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">621</field>
         <field name="name">Arrendamientos y cánones</field>
-        <field name="parent_id" ref="l10n_es.account_group_62"/>
     </record>
-    <record id="account_group_622" model="account.group">
-        <field name="code_prefix">622</field>
+    <record id="account_group_622" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">622</field>
         <field name="name">Reparaciones y conservación</field>
-        <field name="parent_id" ref="l10n_es.account_group_62"/>
     </record>
-    <record id="account_group_623" model="account.group">
-        <field name="code_prefix">623</field>
+    <record id="account_group_623" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">623</field>
         <field name="name">Servicios de profesionales independientes</field>
-        <field name="parent_id" ref="l10n_es.account_group_62"/>
     </record>
-    <record id="account_group_624" model="account.group">
-        <field name="code_prefix">624</field>
+    <record id="account_group_624" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">624</field>
         <field name="name">Transportes</field>
-        <field name="parent_id" ref="l10n_es.account_group_62"/>
     </record>
-    <record id="account_group_625" model="account.group">
-        <field name="code_prefix">625</field>
+    <record id="account_group_625" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">625</field>
         <field name="name">Primas de seguros</field>
-        <field name="parent_id" ref="l10n_es.account_group_62"/>
     </record>
-    <record id="account_group_626" model="account.group">
-        <field name="code_prefix">626</field>
+    <record id="account_group_626" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">626</field>
         <field name="name">Servicios bancarios y similares</field>
-        <field name="parent_id" ref="l10n_es.account_group_62"/>
     </record>
-    <record id="account_group_627" model="account.group">
-        <field name="code_prefix">627</field>
+    <record id="account_group_627" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">627</field>
         <field name="name">Publicidad, propaganda y relaciones públicas</field>
-        <field name="parent_id" ref="l10n_es.account_group_62"/>
     </record>
-    <record id="account_group_628" model="account.group">
-        <field name="code_prefix">628</field>
+    <record id="account_group_628" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">628</field>
         <field name="name">Suministros</field>
-        <field name="parent_id" ref="l10n_es.account_group_62"/>
     </record>
-    <record id="account_group_629" model="account.group">
-        <field name="code_prefix">629</field>
+    <record id="account_group_629" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">629</field>
         <field name="name">Otros servicios</field>
-        <field name="parent_id" ref="l10n_es.account_group_62"/>
     </record>
-    <record id="account_group_63" model="account.group">
-        <field name="code_prefix">63</field>
+    <record id="account_group_63" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">63</field>
         <field name="name">Tributos</field>
-        <field name="parent_id" ref="l10n_es.account_group_6"/>
     </record>
-    <record id="account_group_630" model="account.group">
-        <field name="code_prefix">630</field>
+    <record id="account_group_630" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">630</field>
         <field name="name">Impuesto sobre beneficios</field>
-        <field name="parent_id" ref="l10n_es.account_group_63"/>
     </record>
-    <record id="account_group_6300" model="account.group">
-        <field name="code_prefix">6300</field>
+    <record id="account_group_6300" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6300</field>
         <field name="name">Impuesto corriente</field>
-        <field name="parent_id" ref="l10n_es.account_group_630"/>
     </record>
-    <record id="account_group_6301" model="account.group">
-        <field name="code_prefix">6301</field>
+    <record id="account_group_6301" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6301</field>
         <field name="name">Impuesto diferido</field>
-        <field name="parent_id" ref="l10n_es.account_group_630"/>
     </record>
-    <record id="account_group_631" model="account.group">
-        <field name="code_prefix">631</field>
+    <record id="account_group_631" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">631</field>
         <field name="name">Otros tributos</field>
-        <field name="parent_id" ref="l10n_es.account_group_63"/>
     </record>
-    <record id="account_group_633" model="account.group">
-        <field name="code_prefix">633</field>
+    <record id="account_group_633" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">633</field>
         <field name="name">Ajustes negativos en la imposición sobre beneficios</field>
-        <field name="parent_id" ref="l10n_es.account_group_63"/>
     </record>
-    <record id="account_group_634" model="account.group">
-        <field name="code_prefix">634</field>
+    <record id="account_group_634" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">634</field>
         <field name="name">Ajustes negativos en la imposición indirecta</field>
-        <field name="parent_id" ref="l10n_es.account_group_63"/>
     </record>
-    <record id="account_group_6341" model="account.group">
-        <field name="code_prefix">6341</field>
+    <record id="account_group_6341" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6341</field>
         <field name="name">Ajustes negativos en IVA de activo corriente</field>
-        <field name="parent_id" ref="l10n_es.account_group_634"/>
     </record>
-    <record id="account_group_6342" model="account.group">
-        <field name="code_prefix">6342</field>
+    <record id="account_group_6342" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6342</field>
         <field name="name">Ajustes negativos en IVA de inversiones</field>
-        <field name="parent_id" ref="l10n_es.account_group_634"/>
     </record>
-    <record id="account_group_636" model="account.group">
-        <field name="code_prefix">636</field>
+    <record id="account_group_636" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">636</field>
         <field name="name">Devolución de impuestos</field>
-        <field name="parent_id" ref="l10n_es.account_group_63"/>
     </record>
-    <record id="account_group_638" model="account.group">
-        <field name="code_prefix">638</field>
+    <record id="account_group_638" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">638</field>
         <field name="name">Ajustes positivos en la imposición sobre beneficios</field>
-        <field name="parent_id" ref="l10n_es.account_group_63"/>
     </record>
-    <record id="account_group_639" model="account.group">
-        <field name="code_prefix">639</field>
+    <record id="account_group_639" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">639</field>
         <field name="name">Ajustes positivos en la imposición indirecta</field>
-        <field name="parent_id" ref="l10n_es.account_group_63"/>
     </record>
-    <record id="account_group_6391" model="account.group">
-        <field name="code_prefix">6391</field>
+    <record id="account_group_6391" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6391</field>
         <field name="name">Ajustes positivos en IVA de activo corriente</field>
-        <field name="parent_id" ref="l10n_es.account_group_639"/>
     </record>
-    <record id="account_group_6392" model="account.group">
-        <field name="code_prefix">6392</field>
+    <record id="account_group_6392" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6392</field>
         <field name="name">Ajustes positivos en IVA de inversiones</field>
-        <field name="parent_id" ref="l10n_es.account_group_639"/>
     </record>
-    <record id="account_group_64" model="account.group">
-        <field name="code_prefix">64</field>
+    <record id="account_group_64" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">64</field>
         <field name="name">Gastos de personal</field>
-        <field name="parent_id" ref="l10n_es.account_group_6"/>
     </record>
-    <record id="account_group_640" model="account.group">
-        <field name="code_prefix">640</field>
+    <record id="account_group_640" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">640</field>
         <field name="name">Sueldos y salarios</field>
-        <field name="parent_id" ref="l10n_es.account_group_64"/>
     </record>
-    <record id="account_group_641" model="account.group">
-        <field name="code_prefix">641</field>
+    <record id="account_group_641" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">641</field>
         <field name="name">Indemnizaciones</field>
-        <field name="parent_id" ref="l10n_es.account_group_64"/>
     </record>
-    <record id="account_group_642" model="account.group">
-        <field name="code_prefix">642</field>
+    <record id="account_group_642" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">642</field>
         <field name="name">Seguridad Social a cargo de la empresa</field>
-        <field name="parent_id" ref="l10n_es.account_group_64"/>
     </record>
-    <record id="account_group_643" model="account.group">
-        <field name="code_prefix">643</field>
+    <record id="account_group_643" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">643</field>
         <field name="name">Retribuciones a largo plazo mediante sistemas de aportación definida</field>
-        <field name="parent_id" ref="l10n_es.account_group_64"/>
     </record>
-    <record id="account_group_644" model="account.group">
-        <field name="code_prefix">644</field>
+    <record id="account_group_644" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">644</field>
         <field name="name">Retribuciones a largo plazo mediante sistemas de prestación definida</field>
-        <field name="parent_id" ref="l10n_es.account_group_64"/>
     </record>
-    <record id="account_group_6440" model="account.group">
-        <field name="code_prefix">6440</field>
+    <record id="account_group_6440" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6440</field>
         <field name="name">Contribuciones anuales</field>
-        <field name="parent_id" ref="l10n_es.account_group_644"/>
     </record>
-    <record id="account_group_6442" model="account.group">
-        <field name="code_prefix">6442</field>
+    <record id="account_group_6442" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6442</field>
         <field name="name">Otros costes</field>
-        <field name="parent_id" ref="l10n_es.account_group_644"/>
     </record>
-    <record id="account_group_645" model="account.group">
-        <field name="code_prefix">645</field>
+    <record id="account_group_645" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">645</field>
         <field name="name">Retribuciones al personal mediante instrumentos de patrimonio</field>
-        <field name="parent_id" ref="l10n_es.account_group_64"/>
     </record>
-    <record id="account_group_6450" model="account.group">
-        <field name="code_prefix">6450</field>
+    <record id="account_group_6450" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6450</field>
         <field name="name">Retribuciones al personal liquidados con instrumentos de patrimonio</field>
-        <field name="parent_id" ref="l10n_es.account_group_645"/>
     </record>
-    <record id="account_group_6457" model="account.group">
-        <field name="code_prefix">6457</field>
+    <record id="account_group_6457" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6457</field>
         <field name="name">Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio</field>
-        <field name="parent_id" ref="l10n_es.account_group_645"/>
     </record>
-    <record id="account_group_649" model="account.group">
-        <field name="code_prefix">649</field>
+    <record id="account_group_649" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">649</field>
         <field name="name">Otros gastos sociales</field>
-        <field name="parent_id" ref="l10n_es.account_group_64"/>
     </record>
-    <record id="account_group_65" model="account.group">
-        <field name="code_prefix">65</field>
+    <record id="account_group_65" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">65</field>
         <field name="name">Otros gastos de gestión</field>
-        <field name="parent_id" ref="l10n_es.account_group_6"/>
     </record>
-    <record id="account_group_650" model="account.group">
-        <field name="code_prefix">650</field>
+    <record id="account_group_650" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">650</field>
         <field name="name">Pérdidas de créditos comerciales incobrables</field>
-        <field name="parent_id" ref="l10n_es.account_group_65"/>
     </record>
-    <record id="account_group_651" model="account.group">
-        <field name="code_prefix">651</field>
+    <record id="account_group_651" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">651</field>
         <field name="name">Resultados de operaciones en común</field>
-        <field name="parent_id" ref="l10n_es.account_group_65"/>
     </record>
-    <record id="account_group_6510" model="account.group">
-        <field name="code_prefix">6510</field>
+    <record id="account_group_6510" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6510</field>
         <field name="name">Beneficio transferido (gestor)</field>
-        <field name="parent_id" ref="l10n_es.account_group_651"/>
     </record>
-    <record id="account_group_6511" model="account.group">
-        <field name="code_prefix">6511</field>
+    <record id="account_group_6511" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6511</field>
         <field name="name">Pérdida soportada (partícipe o asociado no gestor)</field>
-        <field name="parent_id" ref="l10n_es.account_group_651"/>
     </record>
-    <record id="account_group_653" model="account.group">
-        <field name="code_prefix">653</field>
+    <record id="account_group_653" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">653</field>
         <field name="name">Compensación de gastos por prestaciones de colaboración</field>
-        <field name="parent_id" ref="l10n_es.account_group_65"/>
     </record>
-    <record id="account_group_654" model="account.group">
-        <field name="code_prefix">654</field>
+    <record id="account_group_654" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">654</field>
         <field name="name">Reembolsos de gastos al órgano de gobierno</field>
-        <field name="parent_id" ref="l10n_es.account_group_65"/>
     </record>
-    <record id="account_group_655" model="account.group">
-        <field name="code_prefix">655</field>
+    <record id="account_group_655" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">655</field>
         <field name="name">Pérdidas de créditos incobrables derivados de la actividad</field>
-        <field name="parent_id" ref="l10n_es.account_group_65"/>
     </record>
-    <record id="account_group_656" model="account.group">
-        <field name="code_prefix">656</field>
+    <record id="account_group_656" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">656</field>
         <field name="name">Resultados de operaciones en común</field>
-        <field name="parent_id" ref="l10n_es.account_group_65"/>
     </record>
-    <record id="account_group_658" model="account.group">
-        <field name="code_prefix">658</field>
+    <record id="account_group_658" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">658</field>
         <field name="name">Reintegro de subvenciones, donaciones y legados recibidos, afectos a la actividad propia de la entidad</field>
-        <field name="parent_id" ref="l10n_es.account_group_65"/>
     </record>
-    <record id="account_group_659" model="account.group">
-        <field name="code_prefix">659</field>
+    <record id="account_group_659" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">659</field>
         <field name="name">Otras pérdidas en gestión corriente</field>
-        <field name="parent_id" ref="l10n_es.account_group_65"/>
     </record>
-    <record id="account_group_66" model="account.group">
-        <field name="code_prefix">66</field>
+    <record id="account_group_66" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">66</field>
         <field name="name">Gastos financieros</field>
-        <field name="parent_id" ref="l10n_es.account_group_6"/>
     </record>
-    <record id="account_group_660" model="account.group">
-        <field name="code_prefix">660</field>
+    <record id="account_group_660" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">660</field>
         <field name="name">Gastos financieros por actualización de provisiones</field>
-        <field name="parent_id" ref="l10n_es.account_group_66"/>
     </record>
-    <record id="account_group_661" model="account.group">
-        <field name="code_prefix">661</field>
+    <record id="account_group_661" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">661</field>
         <field name="name">Intereses de obligaciones y bonos</field>
-        <field name="parent_id" ref="l10n_es.account_group_66"/>
     </record>
-    <record id="account_group_6610" model="account.group">
-        <field name="code_prefix">6610</field>
+    <record id="account_group_6610" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6610</field>
         <field name="name">Intereses de obligaciones y bonos a largo plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_661"/>
     </record>
-    <record id="account_group_6611" model="account.group">
-        <field name="code_prefix">6611</field>
+    <record id="account_group_6611" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6611</field>
         <field name="name">Intereses de obligaciones y bonos a largo plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_661"/>
     </record>
-    <record id="account_group_6612" model="account.group">
-        <field name="code_prefix">6612</field>
+    <record id="account_group_6612" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6612</field>
         <field name="name">Intereses de obligaciones y bonos a largo plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_661"/>
     </record>
-    <record id="account_group_6613" model="account.group">
-        <field name="code_prefix">6613</field>
+    <record id="account_group_6613" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6613</field>
         <field name="name">Intereses de obligaciones y bonos a largo plazo, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_661"/>
     </record>
-    <record id="account_group_6615" model="account.group">
-        <field name="code_prefix">6615</field>
+    <record id="account_group_6615" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6615</field>
         <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_661"/>
     </record>
-    <record id="account_group_6616" model="account.group">
-        <field name="code_prefix">6616</field>
+    <record id="account_group_6616" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6616</field>
         <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_661"/>
     </record>
-    <record id="account_group_6617" model="account.group">
-        <field name="code_prefix">6617</field>
+    <record id="account_group_6617" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6617</field>
         <field name="name">Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_661"/>
     </record>
-    <record id="account_group_6618" model="account.group">
-        <field name="code_prefix">6618</field>
+    <record id="account_group_6618" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6618</field>
         <field name="name">Intereses de obligaciones y bonos a corto plazo, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_661"/>
     </record>
-    <record id="account_group_662" model="account.group">
-        <field name="code_prefix">662</field>
+    <record id="account_group_662" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">662</field>
         <field name="name">Intereses de deudas</field>
-        <field name="parent_id" ref="l10n_es.account_group_66"/>
     </record>
-    <record id="account_group_6620" model="account.group">
-        <field name="code_prefix">6620</field>
+    <record id="account_group_6620" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6620</field>
         <field name="name">Intereses de deudas, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_662"/>
     </record>
-    <record id="account_group_6621" model="account.group">
-        <field name="code_prefix">6621</field>
+    <record id="account_group_6621" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6621</field>
         <field name="name">Intereses de deudas, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_662"/>
     </record>
-    <record id="account_group_6622" model="account.group">
-        <field name="code_prefix">6622</field>
+    <record id="account_group_6622" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6622</field>
         <field name="name">Intereses de deudas, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_662"/>
     </record>
-    <record id="account_group_6623" model="account.group">
-        <field name="code_prefix">6623</field>
+    <record id="account_group_6623" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6623</field>
         <field name="name">Intereses de deudas con entidades de crédito</field>
-        <field name="parent_id" ref="l10n_es.account_group_662"/>
     </record>
-    <record id="account_group_6624" model="account.group">
-        <field name="code_prefix">6624</field>
+    <record id="account_group_6624" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6624</field>
         <field name="name">Intereses de deudas, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_662"/>
     </record>
-    <record id="account_group_663" model="account.group">
-        <field name="code_prefix">663</field>
+    <record id="account_group_663" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">663</field>
         <field name="name">Pérdidas por valoración de instrumentos financieros por su valor razonable</field>
-        <field name="parent_id" ref="l10n_es.account_group_66"/>
     </record>
-    <record id="account_group_6630" model="account.group">
-        <field name="code_prefix">6630</field>
+    <record id="account_group_6630" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6630</field>
         <field name="name">Pérdidas de cartera de negociación</field>
-        <field name="parent_id" ref="l10n_es.account_group_663"/>
     </record>
-    <record id="account_group_6631" model="account.group">
-        <field name="code_prefix">6631</field>
+    <record id="account_group_6631" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6631</field>
         <field name="name">Pérdidas de designados por la empresa</field>
-        <field name="parent_id" ref="l10n_es.account_group_663"/>
     </record>
-    <record id="account_group_6632" model="account.group">
-        <field name="code_prefix">6632</field>
+    <record id="account_group_6632" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6632</field>
         <field name="name">Pérdidas de disponibles para la venta</field>
-        <field name="parent_id" ref="l10n_es.account_group_663"/>
     </record>
-    <record id="account_group_6633" model="account.group">
-        <field name="code_prefix">6633</field>
+    <record id="account_group_6633" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6633</field>
         <field name="name">Pérdidas de instrumentos de cobertura</field>
-        <field name="parent_id" ref="l10n_es.account_group_663"/>
     </record>
-    <record id="account_group_664" model="account.group">
-        <field name="code_prefix">664</field>
+    <record id="account_group_664" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">664</field>
         <field name="name">Gastos por dividendos de acciones o participaciones consideradas como pasivos financieros</field>
-        <field name="parent_id" ref="l10n_es.account_group_66"/>
     </record>
-    <record id="account_group_6640" model="account.group">
-        <field name="code_prefix">6640</field>
+    <record id="account_group_6640" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6640</field>
         <field name="name">Dividendos de pasivos, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_664"/>
     </record>
-    <record id="account_group_6641" model="account.group">
-        <field name="code_prefix">6641</field>
+    <record id="account_group_6641" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6641</field>
         <field name="name">Dividendos de pasivos, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_664"/>
     </record>
-    <record id="account_group_6642" model="account.group">
-        <field name="code_prefix">6642</field>
+    <record id="account_group_6642" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6642</field>
         <field name="name">Dividendos de pasivos, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_664"/>
     </record>
-    <record id="account_group_6643" model="account.group">
-        <field name="code_prefix">6643</field>
+    <record id="account_group_6643" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6643</field>
         <field name="name">Dividendos de pasivos, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_664"/>
     </record>
-    <record id="account_group_665" model="account.group">
-        <field name="code_prefix">665</field>
+    <record id="account_group_665" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">665</field>
         <field name="name">Intereses por descuento de efectos y operaciones de «factoring»</field>
-        <field name="parent_id" ref="l10n_es.account_group_66"/>
     </record>
-    <record id="account_group_6650" model="account.group">
-        <field name="code_prefix">6650</field>
+    <record id="account_group_6650" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6650</field>
         <field name="name">Intereses por descuento de efectos en entidades de crédito del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_665"/>
     </record>
-    <record id="account_group_6651" model="account.group">
-        <field name="code_prefix">6651</field>
+    <record id="account_group_6651" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6651</field>
         <field name="name">Intereses por descuento de efectos en entidades de crédito asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_665"/>
     </record>
-    <record id="account_group_6652" model="account.group">
-        <field name="code_prefix">6652</field>
+    <record id="account_group_6652" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6652</field>
         <field name="name">Intereses por descuento de efectos en otras entidades de crédito vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_665"/>
     </record>
-    <record id="account_group_6653" model="account.group">
-        <field name="code_prefix">6653</field>
+    <record id="account_group_6653" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6653</field>
         <field name="name">Intereses por descuento de efectos en otras entidades de crédito</field>
-        <field name="parent_id" ref="l10n_es.account_group_665"/>
     </record>
-    <record id="account_group_6654" model="account.group">
-        <field name="code_prefix">6654</field>
+    <record id="account_group_6654" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6654</field>
         <field name="name">Intereses por operaciones de «factoring» con entidades de crédito del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_665"/>
     </record>
-    <record id="account_group_6655" model="account.group">
-        <field name="code_prefix">6655</field>
+    <record id="account_group_6655" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6655</field>
         <field name="name">Intereses por operaciones de "factoring" con entidades de crédito asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_665"/>
     </record>
-    <record id="account_group_6656" model="account.group">
-        <field name="code_prefix">6656</field>
+    <record id="account_group_6656" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6656</field>
         <field name="name">Intereses por operaciones de "factoring" con entidades de crédito vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_665"/>
     </record>
-    <record id="account_group_6657" model="account.group">
-        <field name="code_prefix">6657</field>
+    <record id="account_group_6657" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6657</field>
         <field name="name">Intereses por operaciones de «factoring» con otras entidades de crédito</field>
-        <field name="parent_id" ref="l10n_es.account_group_665"/>
     </record>
-    <record id="account_group_666" model="account.group">
-        <field name="code_prefix">666</field>
+    <record id="account_group_666" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">666</field>
         <field name="name">Pérdidas en participaciones y valores representativos de deuda</field>
-        <field name="parent_id" ref="l10n_es.account_group_66"/>
     </record>
-    <record id="account_group_6660" model="account.group">
-        <field name="code_prefix">6660</field>
+    <record id="account_group_6660" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6660</field>
         <field name="name">Pérdidas en valores representativos de deuda a largo plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_666"/>
     </record>
-    <record id="account_group_6661" model="account.group">
-        <field name="code_prefix">6661</field>
+    <record id="account_group_6661" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6661</field>
         <field name="name">Pérdidas en valores representativos de deuda a largo plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_666"/>
     </record>
-    <record id="account_group_6662" model="account.group">
-        <field name="code_prefix">6662</field>
+    <record id="account_group_6662" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6662</field>
         <field name="name">Pérdidas en valores representativos de deuda a largo plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_666"/>
     </record>
-    <record id="account_group_6663" model="account.group">
-        <field name="code_prefix">6663</field>
+    <record id="account_group_6663" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6663</field>
         <field name="name">Pérdidas en participaciones y valores representativos de deuda a largo plazo, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_666"/>
     </record>
-    <record id="account_group_6665" model="account.group">
-        <field name="code_prefix">6665</field>
+    <record id="account_group_6665" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6665</field>
         <field name="name">Pérdidas en participaciones y valores representativos de deuda a corto plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_666"/>
     </record>
-    <record id="account_group_6666" model="account.group">
-        <field name="code_prefix">6666</field>
+    <record id="account_group_6666" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6666</field>
         <field name="name">Pérdidas en participaciones y valores representativos de deuda a corto plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_666"/>
     </record>
-    <record id="account_group_6667" model="account.group">
-        <field name="code_prefix">6667</field>
+    <record id="account_group_6667" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6667</field>
         <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_666"/>
     </record>
-    <record id="account_group_6668" model="account.group">
-        <field name="code_prefix">6668</field>
+    <record id="account_group_6668" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6668</field>
         <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_666"/>
     </record>
-    <record id="account_group_667" model="account.group">
-        <field name="code_prefix">667</field>
+    <record id="account_group_667" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">667</field>
         <field name="name">Pérdidas de créditos no comerciales</field>
-        <field name="parent_id" ref="l10n_es.account_group_66"/>
     </record>
-    <record id="account_group_6670" model="account.group">
-        <field name="code_prefix">6670</field>
+    <record id="account_group_6670" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6670</field>
         <field name="name">Pérdidas de créditos a largo plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_667"/>
     </record>
-    <record id="account_group_6671" model="account.group">
-        <field name="code_prefix">6671</field>
+    <record id="account_group_6671" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6671</field>
         <field name="name">Pérdidas de créditos a largo plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_667"/>
     </record>
-    <record id="account_group_6672" model="account.group">
-        <field name="code_prefix">6672</field>
+    <record id="account_group_6672" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6672</field>
         <field name="name">Pérdidas de créditos a largo plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_667"/>
     </record>
-    <record id="account_group_6673" model="account.group">
-        <field name="code_prefix">6673</field>
+    <record id="account_group_6673" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6673</field>
         <field name="name">Pérdidas de créditos a largo plazo, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_667"/>
     </record>
-    <record id="account_group_6675" model="account.group">
-        <field name="code_prefix">6675</field>
+    <record id="account_group_6675" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6675</field>
         <field name="name">Pérdidas de créditos a corto plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_667"/>
     </record>
-    <record id="account_group_6676" model="account.group">
-        <field name="code_prefix">6676</field>
+    <record id="account_group_6676" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6676</field>
         <field name="name">Pérdidas de créditos a corto plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_667"/>
     </record>
-    <record id="account_group_6677" model="account.group">
-        <field name="code_prefix">6677</field>
+    <record id="account_group_6677" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6677</field>
         <field name="name">Pérdidas de créditos a corto plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_667"/>
     </record>
-    <record id="account_group_6678" model="account.group">
-        <field name="code_prefix">6678</field>
+    <record id="account_group_6678" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6678</field>
         <field name="name">Pérdidas de créditos a corto plazo, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_667"/>
     </record>
-    <record id="account_group_668" model="account.group">
-        <field name="code_prefix">668</field>
+    <record id="account_group_668" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">668</field>
         <field name="name">Diferencias negativas de cambio</field>
-        <field name="parent_id" ref="l10n_es.account_group_66"/>
     </record>
-    <record id="account_group_669" model="account.group">
-        <field name="code_prefix">669</field>
+    <record id="account_group_669" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">669</field>
         <field name="name">Otros gastos financieros</field>
-        <field name="parent_id" ref="l10n_es.account_group_66"/>
     </record>
-    <record id="account_group_67" model="account.group">
-        <field name="code_prefix">67</field>
+    <record id="account_group_67" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">67</field>
         <field name="name">Pérdidas procedentes de activos no corrientes y gastos excepcionales</field>
-        <field name="parent_id" ref="l10n_es.account_group_6"/>
     </record>
-    <record id="account_group_670" model="account.group">
-        <field name="code_prefix">670</field>
+    <record id="account_group_670" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">670</field>
         <field name="name">Pérdidas procedentes del inmovilizado intangible</field>
-        <field name="parent_id" ref="l10n_es.account_group_67"/>
     </record>
-    <record id="account_group_671" model="account.group">
-        <field name="code_prefix">671</field>
+    <record id="account_group_671" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">671</field>
         <field name="name">Pérdidas procedentes del inmovilizado material</field>
-        <field name="parent_id" ref="l10n_es.account_group_67"/>
     </record>
-    <record id="account_group_672" model="account.group">
-        <field name="code_prefix">672</field>
+    <record id="account_group_672" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">672</field>
         <field name="name">Pérdidas procedentes de las inversiones inmobiliarias</field>
-        <field name="parent_id" ref="l10n_es.account_group_67"/>
     </record>
-    <record id="account_group_673" model="account.group">
-        <field name="code_prefix">673</field>
+    <record id="account_group_673" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">673</field>
         <field name="name">Pérdidas procedentes de participaciones a largo plazo en partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_67"/>
     </record>
-    <record id="account_group_6733" model="account.group">
-        <field name="code_prefix">6733</field>
+    <record id="account_group_6733" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6733</field>
         <field name="name">Pérdidas procedentes de participaciones a largo plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_673"/>
     </record>
-    <record id="account_group_6734" model="account.group">
-        <field name="code_prefix">6734</field>
+    <record id="account_group_6734" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6734</field>
         <field name="name">Pérdidas procedentes de participaciones a largo plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_673"/>
     </record>
-    <record id="account_group_6735" model="account.group">
-        <field name="code_prefix">6735</field>
+    <record id="account_group_6735" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6735</field>
         <field name="name">Pérdidas procedentes de participaciones a largo plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_673"/>
     </record>
-    <record id="account_group_675" model="account.group">
-        <field name="code_prefix">675</field>
+    <record id="account_group_675" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">675</field>
         <field name="name">Pérdidas por operaciones con obligaciones propias</field>
-        <field name="parent_id" ref="l10n_es.account_group_67"/>
     </record>
-    <record id="account_group_678" model="account.group">
-        <field name="code_prefix">678</field>
+    <record id="account_group_678" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">678</field>
         <field name="name">Gastos excepcionales</field>
-        <field name="parent_id" ref="l10n_es.account_group_67"/>
     </record>
-    <record id="account_group_68" model="account.group">
-        <field name="code_prefix">68</field>
+    <record id="account_group_68" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">68</field>
         <field name="name">Dotaciones para amortizaciones</field>
-        <field name="parent_id" ref="l10n_es.account_group_6"/>
     </record>
-    <record id="account_group_680" model="account.group">
-        <field name="code_prefix">680</field>
+    <record id="account_group_680" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">680</field>
         <field name="name">Amortización del inmovilizado intangible</field>
-        <field name="parent_id" ref="l10n_es.account_group_68"/>
     </record>
-    <record id="account_group_681" model="account.group">
-        <field name="code_prefix">681</field>
+    <record id="account_group_681" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">681</field>
         <field name="name">Amortización del inmovilizado material</field>
-        <field name="parent_id" ref="l10n_es.account_group_68"/>
     </record>
-    <record id="account_group_682" model="account.group">
-        <field name="code_prefix">682</field>
+    <record id="account_group_682" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">682</field>
         <field name="name">Amortización de las inversiones inmobiliarias</field>
-        <field name="parent_id" ref="l10n_es.account_group_68"/>
     </record>
-    <record id="account_group_69" model="account.group">
-        <field name="code_prefix">69</field>
+    <record id="account_group_69" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">69</field>
         <field name="name">Pérdidas por deterioroy otras dotaciones</field>
-        <field name="parent_id" ref="l10n_es.account_group_6"/>
     </record>
-    <record id="account_group_690" model="account.group">
-        <field name="code_prefix">690</field>
+    <record id="account_group_690" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">690</field>
         <field name="name">Pérdidas por deterioro del inmovilizado intangible</field>
-        <field name="parent_id" ref="l10n_es.account_group_69"/>
     </record>
-    <record id="account_group_691" model="account.group">
-        <field name="code_prefix">691</field>
+    <record id="account_group_691" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">691</field>
         <field name="name">Pérdidas por deterioro del inmovilizado material</field>
-        <field name="parent_id" ref="l10n_es.account_group_69"/>
     </record>
-    <record id="account_group_692" model="account.group">
-        <field name="code_prefix">692</field>
+    <record id="account_group_692" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">692</field>
         <field name="name">Pérdidas por deterioro de las inversiones inmobiliarias</field>
-        <field name="parent_id" ref="l10n_es.account_group_69"/>
     </record>
-    <record id="account_group_693" model="account.group">
-        <field name="code_prefix">693</field>
+    <record id="account_group_693" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">693</field>
         <field name="name">Pérdidas por deterioro de existencias</field>
-        <field name="parent_id" ref="l10n_es.account_group_69"/>
     </record>
-    <record id="account_group_6930" model="account.group">
-        <field name="code_prefix">6930</field>
+    <record id="account_group_6930" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6930</field>
         <field name="name">Pérdidas por deterioro de productos terminados y en curso de fabricación</field>
-        <field name="parent_id" ref="l10n_es.account_group_693"/>
     </record>
-    <record id="account_group_6931" model="account.group">
-        <field name="code_prefix">6931</field>
+    <record id="account_group_6931" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6931</field>
         <field name="name">Pérdidas por deterioro de mercaderías</field>
-        <field name="parent_id" ref="l10n_es.account_group_693"/>
     </record>
-    <record id="account_group_6932" model="account.group">
-        <field name="code_prefix">6932</field>
+    <record id="account_group_6932" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6932</field>
         <field name="name">Pérdidas por deterioro de materias primas</field>
-        <field name="parent_id" ref="l10n_es.account_group_693"/>
     </record>
-    <record id="account_group_6933" model="account.group">
-        <field name="code_prefix">6933</field>
+    <record id="account_group_6933" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6933</field>
         <field name="name">Pérdidas por deterioro de otros aprovisionamientos</field>
-        <field name="parent_id" ref="l10n_es.account_group_693"/>
     </record>
-    <record id="account_group_694" model="account.group">
-        <field name="code_prefix">694</field>
+    <record id="account_group_694" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">694</field>
         <field name="name">Pérdidas por deterioro de créditos por operaciones comerciales</field>
-        <field name="parent_id" ref="l10n_es.account_group_69"/>
     </record>
-    <record id="account_group_695" model="account.group">
-        <field name="code_prefix">695</field>
+    <record id="account_group_695" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">695</field>
         <field name="name">Dotación a la provisión por operaciones comerciales</field>
-        <field name="parent_id" ref="l10n_es.account_group_69"/>
     </record>
-    <record id="account_group_6954" model="account.group">
-        <field name="code_prefix">6954</field>
+    <record id="account_group_6954" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6954</field>
         <field name="name">Dotación a la provisión por contratos onerosos</field>
-        <field name="parent_id" ref="l10n_es.account_group_695"/>
     </record>
-    <record id="account_group_6959" model="account.group">
-        <field name="code_prefix">6959</field>
+    <record id="account_group_6959" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6959</field>
         <field name="name">Dotación a la provisión para otras operaciones comerciales</field>
-        <field name="parent_id" ref="l10n_es.account_group_695"/>
     </record>
-    <record id="account_group_696" model="account.group">
-        <field name="code_prefix">696</field>
+    <record id="account_group_696" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">696</field>
         <field name="name">Pérdidas por deterioro de participaciones y valores representativos de deuda a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_69"/>
     </record>
-    <record id="account_group_6960" model="account.group">
-        <field name="code_prefix">6960</field>
+    <record id="account_group_6960" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6960</field>
         <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_696"/>
     </record>
-    <record id="account_group_6961" model="account.group">
-        <field name="code_prefix">6961</field>
+    <record id="account_group_6961" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6961</field>
         <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_696"/>
     </record>
-    <record id="account_group_6962" model="account.group">
-        <field name="code_prefix">6962</field>
+    <record id="account_group_6962" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6962</field>
         <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_696"/>
     </record>
-    <record id="account_group_6963" model="account.group">
-        <field name="code_prefix">6963</field>
+    <record id="account_group_6963" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6963</field>
         <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_696"/>
     </record>
-    <record id="account_group_6965" model="account.group">
-        <field name="code_prefix">6965</field>
+    <record id="account_group_6965" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6965</field>
         <field name="name">Pérdidas por deterioro en valores representativos de deuda a largo plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_696"/>
     </record>
-    <record id="account_group_6966" model="account.group">
-        <field name="code_prefix">6966</field>
+    <record id="account_group_6966" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6966</field>
         <field name="name">Pérdidas por deterioro en valores representativos de deuda a largo plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_696"/>
     </record>
-    <record id="account_group_6967" model="account.group">
-        <field name="code_prefix">6967</field>
+    <record id="account_group_6967" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6967</field>
         <field name="name">Pérdidas por deterioro en valores representativos de deuda a largo plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_696"/>
     </record>
-    <record id="account_group_6968" model="account.group">
-        <field name="code_prefix">6968</field>
+    <record id="account_group_6968" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6968</field>
         <field name="name">Pérdidas por deterioro en valores representativos de deuda a largo plazo, de otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_696"/>
     </record>
-    <record id="account_group_697" model="account.group">
-        <field name="code_prefix">697</field>
+    <record id="account_group_697" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">697</field>
         <field name="name">Pérdidas por deterioro de créditos a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_69"/>
     </record>
-    <record id="account_group_6970" model="account.group">
-        <field name="code_prefix">6970</field>
+    <record id="account_group_6970" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6970</field>
         <field name="name">Pérdidas por deterioro de créditos a largo plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_697"/>
     </record>
-    <record id="account_group_6971" model="account.group">
-        <field name="code_prefix">6971</field>
+    <record id="account_group_6971" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6971</field>
         <field name="name">Pérdidas por deterioro de créditos a largo plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_697"/>
     </record>
-    <record id="account_group_6972" model="account.group">
-        <field name="code_prefix">6972</field>
+    <record id="account_group_6972" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6972</field>
         <field name="name">Pérdidas por deterioro de créditos a largo plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_697"/>
     </record>
-    <record id="account_group_6973" model="account.group">
-        <field name="code_prefix">6973</field>
+    <record id="account_group_6973" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6973</field>
         <field name="name">Pérdidas por deterioro de créditos a largo plazo, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_697"/>
     </record>
-    <record id="account_group_698" model="account.group">
-        <field name="code_prefix">698</field>
+    <record id="account_group_698" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">698</field>
         <field name="name">Pérdidas por deterioro de participaciones y valores representativos de deuda a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_69"/>
     </record>
-    <record id="account_group_6980" model="account.group">
-        <field name="code_prefix">6980</field>
+    <record id="account_group_6980" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6980</field>
         <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_698"/>
     </record>
-    <record id="account_group_6981" model="account.group">
-        <field name="code_prefix">6981</field>
+    <record id="account_group_6981" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6981</field>
         <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_698"/>
     </record>
-    <record id="account_group_6985" model="account.group">
-        <field name="code_prefix">6985</field>
+    <record id="account_group_6985" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6985</field>
         <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_698"/>
     </record>
-    <record id="account_group_6986" model="account.group">
-        <field name="code_prefix">6986</field>
+    <record id="account_group_6986" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6986</field>
         <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_698"/>
     </record>
-    <record id="account_group_6987" model="account.group">
-        <field name="code_prefix">6987</field>
+    <record id="account_group_6987" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6987</field>
         <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_698"/>
     </record>
-    <record id="account_group_6988" model="account.group">
-        <field name="code_prefix">6988</field>
+    <record id="account_group_6988" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6988</field>
         <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, de otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_698"/>
     </record>
-    <record id="account_group_699" model="account.group">
-        <field name="code_prefix">699</field>
+    <record id="account_group_699" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">699</field>
         <field name="name">Pérdidas por deterioro de créditos a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_69"/>
     </record>
-    <record id="account_group_6990" model="account.group">
-        <field name="code_prefix">6990</field>
+    <record id="account_group_6990" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6990</field>
         <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_699"/>
     </record>
-    <record id="account_group_6991" model="account.group">
-        <field name="code_prefix">6991</field>
+    <record id="account_group_6991" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6991</field>
         <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_699"/>
     </record>
-    <record id="account_group_6992" model="account.group">
-        <field name="code_prefix">6992</field>
+    <record id="account_group_6992" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6992</field>
         <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_699"/>
     </record>
-    <record id="account_group_6993" model="account.group">
-        <field name="code_prefix">6993</field>
+    <record id="account_group_6993" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">6993</field>
         <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_699"/>
     </record>
-        <record id="account_group_7" model="account.group">
-        <field name="code_prefix">7</field>
+        <record id="account_group_7" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7</field>
         <field name="name">Ventas e ingresos</field>
     </record>
-    <record id="account_group_70" model="account.group">
-        <field name="code_prefix">70</field>
+    <record id="account_group_70" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">70</field>
         <field name="name">Ventas de mercaderías, de producción propia, de servicios, etc</field>
-        <field name="parent_id" ref="l10n_es.account_group_7"/>
     </record>
-    <record id="account_group_700" model="account.group">
-        <field name="code_prefix">700</field>
+    <record id="account_group_700" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">700</field>
         <field name="name">Ventas de mercaderías</field>
-        <field name="parent_id" ref="l10n_es.account_group_70"/>
     </record>
-    <record id="account_group_701" model="account.group">
-        <field name="code_prefix">701</field>
+    <record id="account_group_701" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">701</field>
         <field name="name">Ventas de productos terminados</field>
-        <field name="parent_id" ref="l10n_es.account_group_70"/>
     </record>
-    <record id="account_group_702" model="account.group">
-        <field name="code_prefix">702</field>
+    <record id="account_group_702" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">702</field>
         <field name="name">Ventas de productos semiterminados</field>
-        <field name="parent_id" ref="l10n_es.account_group_70"/>
     </record>
-    <record id="account_group_703" model="account.group">
-        <field name="code_prefix">703</field>
+    <record id="account_group_703" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">703</field>
         <field name="name">Ventas de subproductos y residuos</field>
-        <field name="parent_id" ref="l10n_es.account_group_70"/>
     </record>
-    <record id="account_group_704" model="account.group">
-        <field name="code_prefix">704</field>
+    <record id="account_group_704" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">704</field>
         <field name="name">Ventas de envases y embalajes</field>
-        <field name="parent_id" ref="l10n_es.account_group_70"/>
     </record>
-    <record id="account_group_705" model="account.group">
-        <field name="code_prefix">705</field>
+    <record id="account_group_705" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">705</field>
         <field name="name">Prestaciones de servicios</field>
-        <field name="parent_id" ref="l10n_es.account_group_70"/>
     </record>
-    <record id="account_group_706" model="account.group">
-        <field name="code_prefix">706</field>
+    <record id="account_group_706" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">706</field>
         <field name="name">Descuentos sobre ventas por pronto pago</field>
-        <field name="parent_id" ref="l10n_es.account_group_70"/>
     </record>
-    <record id="account_group_7060" model="account.group">
-        <field name="code_prefix">7060</field>
+    <record id="account_group_7060" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7060</field>
         <field name="name">Descuentos sobre ventas por pronto pago de mercaderías</field>
-        <field name="parent_id" ref="l10n_es.account_group_706"/>
     </record>
-    <record id="account_group_7061" model="account.group">
-        <field name="code_prefix">7061</field>
+    <record id="account_group_7061" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7061</field>
         <field name="name">Descuentos sobre ventas por pronto pago de productos terminados</field>
-        <field name="parent_id" ref="l10n_es.account_group_706"/>
     </record>
-    <record id="account_group_7062" model="account.group">
-        <field name="code_prefix">7062</field>
+    <record id="account_group_7062" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7062</field>
         <field name="name">Descuentos sobre ventas por pronto pago de productos semiterminados</field>
-        <field name="parent_id" ref="l10n_es.account_group_706"/>
     </record>
-    <record id="account_group_7063" model="account.group">
-        <field name="code_prefix">7063</field>
+    <record id="account_group_7063" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7063</field>
         <field name="name">Descuentos sobre ventas por pronto pago de subproductos y residuos</field>
-        <field name="parent_id" ref="l10n_es.account_group_706"/>
     </record>
-    <record id="account_group_708" model="account.group">
-        <field name="code_prefix">708</field>
+    <record id="account_group_708" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">708</field>
         <field name="name">Devoluciones de ventas y operaciones similares</field>
-        <field name="parent_id" ref="l10n_es.account_group_70"/>
     </record>
-    <record id="account_group_7080" model="account.group">
-        <field name="code_prefix">7080</field>
+    <record id="account_group_7080" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7080</field>
         <field name="name">Devoluciones de ventas de mercaderías</field>
-        <field name="parent_id" ref="l10n_es.account_group_708"/>
     </record>
-    <record id="account_group_7081" model="account.group">
-        <field name="code_prefix">7081</field>
+    <record id="account_group_7081" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7081</field>
         <field name="name">Devoluciones de ventas de productos terminados</field>
-        <field name="parent_id" ref="l10n_es.account_group_708"/>
     </record>
-    <record id="account_group_7082" model="account.group">
-        <field name="code_prefix">7082</field>
+    <record id="account_group_7082" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7082</field>
         <field name="name">Devoluciones de ventas de productos semiterminados</field>
-        <field name="parent_id" ref="l10n_es.account_group_708"/>
     </record>
-    <record id="account_group_7083" model="account.group">
-        <field name="code_prefix">7083</field>
+    <record id="account_group_7083" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7083</field>
         <field name="name">Devoluciones de ventas de subproductos y residuos</field>
-        <field name="parent_id" ref="l10n_es.account_group_708"/>
     </record>
-    <record id="account_group_7084" model="account.group">
-        <field name="code_prefix">7084</field>
+    <record id="account_group_7084" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7084</field>
         <field name="name">Devoluciones de ventas de envases y embalajes</field>
-        <field name="parent_id" ref="l10n_es.account_group_708"/>
     </record>
-    <record id="account_group_709" model="account.group">
-        <field name="code_prefix">709</field>
+    <record id="account_group_709" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">709</field>
         <field name="name">«Rappels» sobre ventas</field>
-        <field name="parent_id" ref="l10n_es.account_group_70"/>
     </record>
-    <record id="account_group_7090" model="account.group">
-        <field name="code_prefix">7090</field>
+    <record id="account_group_7090" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7090</field>
         <field name="name">«Rappels» sobre ventas de mercaderías</field>
-        <field name="parent_id" ref="l10n_es.account_group_709"/>
     </record>
-    <record id="account_group_7091" model="account.group">
-        <field name="code_prefix">7091</field>
+    <record id="account_group_7091" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7091</field>
         <field name="name">«Rappels» sobre ventas de productos terminados</field>
-        <field name="parent_id" ref="l10n_es.account_group_709"/>
     </record>
-    <record id="account_group_7092" model="account.group">
-        <field name="code_prefix">7092</field>
+    <record id="account_group_7092" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7092</field>
         <field name="name">«Rappels» sobre ventas de productos semiterminados</field>
-        <field name="parent_id" ref="l10n_es.account_group_709"/>
     </record>
-    <record id="account_group_7093" model="account.group">
-        <field name="code_prefix">7093</field>
+    <record id="account_group_7093" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7093</field>
         <field name="name">«Rappels» sobre ventas de subproductos y residuos</field>
-        <field name="parent_id" ref="l10n_es.account_group_709"/>
     </record>
-    <record id="account_group_7094" model="account.group">
-        <field name="code_prefix">7094</field>
+    <record id="account_group_7094" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7094</field>
         <field name="name">«Rappels» sobre ventas de envases y embalajes</field>
-        <field name="parent_id" ref="l10n_es.account_group_709"/>
     </record>
-    <record id="account_group_71" model="account.group">
-        <field name="code_prefix">71</field>
+    <record id="account_group_71" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">71</field>
         <field name="name">Variación de existencias</field>
-        <field name="parent_id" ref="l10n_es.account_group_7"/>
     </record>
-    <record id="account_group_710" model="account.group">
-        <field name="code_prefix">710</field>
+    <record id="account_group_710" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">710</field>
         <field name="name">Variación de existencias de productos en curso</field>
-        <field name="parent_id" ref="l10n_es.account_group_71"/>
     </record>
-    <record id="account_group_711" model="account.group">
-        <field name="code_prefix">711</field>
+    <record id="account_group_711" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">711</field>
         <field name="name">Variación de existencias de productos semiterminados</field>
-        <field name="parent_id" ref="l10n_es.account_group_71"/>
     </record>
-    <record id="account_group_712" model="account.group">
-        <field name="code_prefix">712</field>
+    <record id="account_group_712" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">712</field>
         <field name="name">Variación de existencias de productos terminados</field>
-        <field name="parent_id" ref="l10n_es.account_group_71"/>
     </record>
-    <record id="account_group_713" model="account.group">
-        <field name="code_prefix">713</field>
+    <record id="account_group_713" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">713</field>
         <field name="name">Variación de existencias de subproductos, residuos y materiales recuperados</field>
-        <field name="parent_id" ref="l10n_es.account_group_71"/>
     </record>
-    <record id="account_group_72" model="account.group">
-        <field name="code_prefix">72</field>
+    <record id="account_group_72" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">72</field>
         <field name="name">Ingresos propios de la entidad</field>
-        <field name="parent_id" ref="l10n_es.account_group_7"/>
     </record>
-    <record id="account_group_720" model="account.group">
-        <field name="code_prefix">720</field>
+    <record id="account_group_720" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">720</field>
         <field name="name">Cuotas de asociados y afiliados</field>
-        <field name="parent_id" ref="l10n_es.account_group_72"/>
     </record>
-    <record id="account_group_721" model="account.group">
-        <field name="code_prefix">721</field>
+    <record id="account_group_721" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">721</field>
         <field name="name">Cuotas de usuarios</field>
-        <field name="parent_id" ref="l10n_es.account_group_72"/>
     </record>
-    <record id="account_group_722" model="account.group">
-        <field name="code_prefix">722</field>
+    <record id="account_group_722" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">722</field>
         <field name="name">Promociones para captación de recursos</field>
-        <field name="parent_id" ref="l10n_es.account_group_72"/>
     </record>
-    <record id="account_group_723" model="account.group">
-        <field name="code_prefix">723</field>
+    <record id="account_group_723" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">723</field>
         <field name="name">Ingresos de patrocinadores y colaboraciones</field>
-        <field name="parent_id" ref="l10n_es.account_group_72"/>
     </record>
-    <record id="account_group_728" model="account.group">
-        <field name="code_prefix">728</field>
+    <record id="account_group_728" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">728</field>
         <field name="name">Ingresos por reintegro de ayudas y asignaciones</field>
-        <field name="parent_id" ref="l10n_es.account_group_72"/>
     </record>
-    <record id="account_group_73" model="account.group">
-        <field name="code_prefix">73</field>
+    <record id="account_group_73" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">73</field>
         <field name="name">Trabajos realizados para la empresa</field>
-        <field name="parent_id" ref="l10n_es.account_group_7"/>
     </record>
-    <record id="account_group_730" model="account.group">
-        <field name="code_prefix">730</field>
+    <record id="account_group_730" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">730</field>
         <field name="name">Trabajos realizados para el inmovilizado intangible</field>
-        <field name="parent_id" ref="l10n_es.account_group_73"/>
     </record>
-    <record id="account_group_731" model="account.group">
-        <field name="code_prefix">731</field>
+    <record id="account_group_731" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">731</field>
         <field name="name">Trabajos realizados para el inmovilizado material</field>
-        <field name="parent_id" ref="l10n_es.account_group_73"/>
     </record>
-    <record id="account_group_732" model="account.group">
-        <field name="code_prefix">732</field>
+    <record id="account_group_732" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">732</field>
         <field name="name">Trabajos realizados en inversiones inmobiliarias</field>
-        <field name="parent_id" ref="l10n_es.account_group_73"/>
     </record>
-    <record id="account_group_733" model="account.group">
-        <field name="code_prefix">733</field>
+    <record id="account_group_733" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">733</field>
         <field name="name">Trabajos realizados para el inmovilizado material en curso</field>
-        <field name="parent_id" ref="l10n_es.account_group_73"/>
     </record>
-    <record id="account_group_74" model="account.group">
-        <field name="code_prefix">74</field>
+    <record id="account_group_74" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">74</field>
         <field name="name">Subvenciones, donaciones y legados</field>
-        <field name="parent_id" ref="l10n_es.account_group_7"/>
     </record>
-    <record id="account_group_740" model="account.group">
-        <field name="code_prefix">740</field>
+    <record id="account_group_740" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">740</field>
         <field name="name">Subvenciones, donaciones y legados a la explotación</field>
-        <field name="parent_id" ref="l10n_es.account_group_74"/>
     </record>
-    <record id="account_group_746" model="account.group">
-        <field name="code_prefix">746</field>
+    <record id="account_group_746" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">746</field>
         <field name="name">Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio</field>
-        <field name="parent_id" ref="l10n_es.account_group_74"/>
     </record>
-    <record id="account_group_747" model="account.group">
-        <field name="code_prefix">747</field>
+    <record id="account_group_747" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">747</field>
         <field name="name">Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio</field>
-        <field name="parent_id" ref="l10n_es.account_group_74"/>
     </record>
-    <record id="account_group_75" model="account.group">
-        <field name="code_prefix">75</field>
+    <record id="account_group_75" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">75</field>
         <field name="name">Otros ingresos de gestión</field>
-        <field name="parent_id" ref="l10n_es.account_group_7"/>
     </record>
-    <record id="account_group_751" model="account.group">
-        <field name="code_prefix">751</field>
+    <record id="account_group_751" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">751</field>
         <field name="name">Resultados de operaciones en común</field>
-        <field name="parent_id" ref="l10n_es.account_group_75"/>
     </record>
-    <record id="account_group_7510" model="account.group">
-        <field name="code_prefix">7510</field>
+    <record id="account_group_7510" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7510</field>
         <field name="name">Pérdida transferida (gestor)</field>
-        <field name="parent_id" ref="l10n_es.account_group_751"/>
     </record>
-    <record id="account_group_7511" model="account.group">
-        <field name="code_prefix">7511</field>
+    <record id="account_group_7511" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7511</field>
         <field name="name">Beneficio atribuido (partícipe o asociado no gestor)</field>
-        <field name="parent_id" ref="l10n_es.account_group_751"/>
     </record>
-    <record id="account_group_752" model="account.group">
-        <field name="code_prefix">752</field>
+    <record id="account_group_752" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">752</field>
         <field name="name">Ingresos por arrendamientos</field>
-        <field name="parent_id" ref="l10n_es.account_group_75"/>
     </record>
-    <record id="account_group_753" model="account.group">
-        <field name="code_prefix">753</field>
+    <record id="account_group_753" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">753</field>
         <field name="name">Ingresos de propiedad industrial cedida en explotación</field>
-        <field name="parent_id" ref="l10n_es.account_group_75"/>
     </record>
-    <record id="account_group_754" model="account.group">
-        <field name="code_prefix">754</field>
+    <record id="account_group_754" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">754</field>
         <field name="name">Ingresos por comisiones</field>
-        <field name="parent_id" ref="l10n_es.account_group_75"/>
     </record>
-    <record id="account_group_755" model="account.group">
-        <field name="code_prefix">755</field>
+    <record id="account_group_755" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">755</field>
         <field name="name">Ingresos por servicios al personal</field>
-        <field name="parent_id" ref="l10n_es.account_group_75"/>
     </record>
-    <record id="account_group_759" model="account.group">
-        <field name="code_prefix">759</field>
+    <record id="account_group_759" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">759</field>
         <field name="name">Ingresos por servicios diversos</field>
-        <field name="parent_id" ref="l10n_es.account_group_75"/>
     </record>
-    <record id="account_group_76" model="account.group">
-        <field name="code_prefix">76</field>
+    <record id="account_group_76" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">76</field>
         <field name="name">Ingresos financieros</field>
-        <field name="parent_id" ref="l10n_es.account_group_7"/>
     </record>
-    <record id="account_group_760" model="account.group">
-        <field name="code_prefix">760</field>
+    <record id="account_group_760" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">760</field>
         <field name="name">Ingresos de participaciones en instrumentos de patrimonio</field>
-        <field name="parent_id" ref="l10n_es.account_group_76"/>
     </record>
-    <record id="account_group_7600" model="account.group">
-        <field name="code_prefix">7600</field>
+    <record id="account_group_7600" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7600</field>
         <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_760"/>
     </record>
-    <record id="account_group_7601" model="account.group">
-        <field name="code_prefix">7601</field>
+    <record id="account_group_7601" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7601</field>
         <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_760"/>
     </record>
-    <record id="account_group_7602" model="account.group">
-        <field name="code_prefix">7602</field>
+    <record id="account_group_7602" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7602</field>
         <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_760"/>
     </record>
-    <record id="account_group_7603" model="account.group">
-        <field name="code_prefix">7603</field>
+    <record id="account_group_7603" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7603</field>
         <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_760"/>
     </record>
-    <record id="account_group_761" model="account.group">
-        <field name="code_prefix">761</field>
+    <record id="account_group_761" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">761</field>
         <field name="name">Ingresos de valores representativos de deuda</field>
-        <field name="parent_id" ref="l10n_es.account_group_76"/>
     </record>
-    <record id="account_group_7610" model="account.group">
-        <field name="code_prefix">7610</field>
+    <record id="account_group_7610" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7610</field>
         <field name="name">Ingresos de valores representativos de deuda, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_761"/>
     </record>
-    <record id="account_group_7611" model="account.group">
-        <field name="code_prefix">7611</field>
+    <record id="account_group_7611" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7611</field>
         <field name="name">Ingresos de valores representativos de deuda, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_761"/>
     </record>
-    <record id="account_group_7612" model="account.group">
-        <field name="code_prefix">7612</field>
+    <record id="account_group_7612" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7612</field>
         <field name="name">Ingresos de valores representativos de deuda, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_761"/>
     </record>
-    <record id="account_group_7613" model="account.group">
-        <field name="code_prefix">7613</field>
+    <record id="account_group_7613" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7613</field>
         <field name="name">Ingresos de valores representativos de deuda, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_761"/>
     </record>
-    <record id="account_group_762" model="account.group">
-        <field name="code_prefix">762</field>
+    <record id="account_group_762" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">762</field>
         <field name="name">Ingresos de créditos</field>
-        <field name="parent_id" ref="l10n_es.account_group_76"/>
     </record>
-    <record id="account_group_7620" model="account.group">
-        <field name="code_prefix">7620</field>
+    <record id="account_group_7620" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7620</field>
         <field name="name">Ingresos de créditos a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_762"/>
     </record>
-    <record id="account_group_76200" model="account.group">
-        <field name="code_prefix">76200</field>
+    <record id="account_group_76200" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">76200</field>
         <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_7620"/>
     </record>
-    <record id="account_group_76201" model="account.group">
-        <field name="code_prefix">76201</field>
+    <record id="account_group_76201" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">76201</field>
         <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_7620"/>
     </record>
-    <record id="account_group_76202" model="account.group">
-        <field name="code_prefix">76202</field>
+    <record id="account_group_76202" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">76202</field>
         <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_7620"/>
     </record>
-    <record id="account_group_76203" model="account.group">
-        <field name="code_prefix">76203</field>
+    <record id="account_group_76203" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">76203</field>
         <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_7620"/>
     </record>
-    <record id="account_group_7621" model="account.group">
-        <field name="code_prefix">7621</field>
+    <record id="account_group_7621" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7621</field>
         <field name="name">Ingresos de créditos a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_762"/>
     </record>
-    <record id="account_group_76210" model="account.group">
-        <field name="code_prefix">76210</field>
+    <record id="account_group_76210" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">76210</field>
         <field name="name">Ingresos de créditos a corto plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_7621"/>
     </record>
-    <record id="account_group_76211" model="account.group">
-        <field name="code_prefix">76211</field>
+    <record id="account_group_76211" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">76211</field>
         <field name="name">Ingresos de créditos a corto plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_7621"/>
     </record>
-    <record id="account_group_76212" model="account.group">
-        <field name="code_prefix">76212</field>
+    <record id="account_group_76212" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">76212</field>
         <field name="name">Ingresos de créditos a corto plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_7621"/>
     </record>
-    <record id="account_group_76213" model="account.group">
-        <field name="code_prefix">76213</field>
+    <record id="account_group_76213" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">76213</field>
         <field name="name">Ingresos de créditos a corto plazo, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_7621"/>
     </record>
-    <record id="account_group_763" model="account.group">
-        <field name="code_prefix">763</field>
+    <record id="account_group_763" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">763</field>
         <field name="name">Beneficios por valoración de instrumentos financieros por su valor razonable</field>
-        <field name="parent_id" ref="l10n_es.account_group_76"/>
     </record>
-    <record id="account_group_7630" model="account.group">
-        <field name="code_prefix">7630</field>
+    <record id="account_group_7630" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7630</field>
         <field name="name">Beneficios de cartera de negociación</field>
-        <field name="parent_id" ref="l10n_es.account_group_763"/>
     </record>
-    <record id="account_group_7631" model="account.group">
-        <field name="code_prefix">7631</field>
+    <record id="account_group_7631" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7631</field>
         <field name="name">Beneficios de designados por la empresa</field>
-        <field name="parent_id" ref="l10n_es.account_group_763"/>
     </record>
-    <record id="account_group_7632" model="account.group">
-        <field name="code_prefix">7632</field>
+    <record id="account_group_7632" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7632</field>
         <field name="name">Beneficios de disponibles para la venta</field>
-        <field name="parent_id" ref="l10n_es.account_group_763"/>
     </record>
-    <record id="account_group_7633" model="account.group">
-        <field name="code_prefix">7633</field>
+    <record id="account_group_7633" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7633</field>
         <field name="name">Beneficios de instrumentos de cobertura</field>
-        <field name="parent_id" ref="l10n_es.account_group_763"/>
     </record>
-    <record id="account_group_766" model="account.group">
-        <field name="code_prefix">766</field>
+    <record id="account_group_766" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">766</field>
         <field name="name">Beneficios en participaciones y valores representativos de deuda</field>
-        <field name="parent_id" ref="l10n_es.account_group_76"/>
     </record>
-    <record id="account_group_7660" model="account.group">
-        <field name="code_prefix">7660</field>
+    <record id="account_group_7660" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7660</field>
         <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_766"/>
     </record>
-    <record id="account_group_7661" model="account.group">
-        <field name="code_prefix">7661</field>
+    <record id="account_group_7661" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7661</field>
         <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_766"/>
     </record>
-    <record id="account_group_7662" model="account.group">
-        <field name="code_prefix">7662</field>
+    <record id="account_group_7662" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7662</field>
         <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_766"/>
     </record>
-    <record id="account_group_7663" model="account.group">
-        <field name="code_prefix">7663</field>
+    <record id="account_group_7663" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7663</field>
         <field name="name">Beneficios en participaciones y valores representativos de deuda a largo plazo, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_766"/>
     </record>
-    <record id="account_group_7665" model="account.group">
-        <field name="code_prefix">7665</field>
+    <record id="account_group_7665" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7665</field>
         <field name="name">Beneficios en participaciones y valores representativos de deuda a corto plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_766"/>
     </record>
-    <record id="account_group_7666" model="account.group">
-        <field name="code_prefix">7666</field>
+    <record id="account_group_7666" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7666</field>
         <field name="name">Beneficios en participaciones y valores representativos de deuda a corto plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_766"/>
     </record>
-    <record id="account_group_7667" model="account.group">
-        <field name="code_prefix">7667</field>
+    <record id="account_group_7667" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7667</field>
         <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_766"/>
     </record>
-    <record id="account_group_7668" model="account.group">
-        <field name="code_prefix">7668</field>
+    <record id="account_group_7668" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7668</field>
         <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_766"/>
     </record>
-    <record id="account_group_767" model="account.group">
-        <field name="code_prefix">767</field>
+    <record id="account_group_767" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">767</field>
         <field name="name">Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_76"/>
     </record>
-    <record id="account_group_768" model="account.group">
-        <field name="code_prefix">768</field>
+    <record id="account_group_768" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">768</field>
         <field name="name">Diferencias positivas de cambio</field>
-        <field name="parent_id" ref="l10n_es.account_group_76"/>
     </record>
-    <record id="account_group_769" model="account.group">
-        <field name="code_prefix">769</field>
+    <record id="account_group_769" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">769</field>
         <field name="name">Otros ingresos financieros</field>
-        <field name="parent_id" ref="l10n_es.account_group_76"/>
     </record>
-    <record id="account_group_77" model="account.group">
-        <field name="code_prefix">77</field>
+    <record id="account_group_77" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">77</field>
         <field name="name">Beneficios procedentes de activos no corrientes e ingresos excepcionales</field>
-        <field name="parent_id" ref="l10n_es.account_group_7"/>
     </record>
-    <record id="account_group_770" model="account.group">
-        <field name="code_prefix">770</field>
+    <record id="account_group_770" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">770</field>
         <field name="name">Beneficios procedentes del inmovilizado intangible</field>
-        <field name="parent_id" ref="l10n_es.account_group_77"/>
     </record>
-    <record id="account_group_771" model="account.group">
-        <field name="code_prefix">771</field>
+    <record id="account_group_771" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">771</field>
         <field name="name">Beneficios procedentes del inmovilizado material</field>
-        <field name="parent_id" ref="l10n_es.account_group_77"/>
     </record>
-    <record id="account_group_772" model="account.group">
-        <field name="code_prefix">772</field>
+    <record id="account_group_772" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">772</field>
         <field name="name">Beneficios procedentes de las inversiones inmobiliarias</field>
-        <field name="parent_id" ref="l10n_es.account_group_77"/>
     </record>
-    <record id="account_group_773" model="account.group">
-        <field name="code_prefix">773</field>
+    <record id="account_group_773" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">773</field>
         <field name="name">Beneficios procedentes de participaciones a largo plazo en partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_77"/>
     </record>
-    <record id="account_group_7733" model="account.group">
-        <field name="code_prefix">7733</field>
+    <record id="account_group_7733" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7733</field>
         <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_773"/>
     </record>
-    <record id="account_group_7734" model="account.group">
-        <field name="code_prefix">7734</field>
+    <record id="account_group_7734" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7734</field>
         <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_773"/>
     </record>
-    <record id="account_group_7735" model="account.group">
-        <field name="code_prefix">7735</field>
+    <record id="account_group_7735" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7735</field>
         <field name="name">Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_773"/>
     </record>
-    <record id="account_group_774" model="account.group">
-        <field name="code_prefix">774</field>
+    <record id="account_group_774" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">774</field>
         <field name="name">Diferencia negativa en combinaciones de negocios</field>
-        <field name="parent_id" ref="l10n_es.account_group_77"/>
     </record>
-    <record id="account_group_775" model="account.group">
-        <field name="code_prefix">775</field>
+    <record id="account_group_775" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">775</field>
         <field name="name">Beneficios por operaciones con obligaciones propias</field>
-        <field name="parent_id" ref="l10n_es.account_group_77"/>
     </record>
-    <record id="account_group_778" model="account.group">
-        <field name="code_prefix">778</field>
+    <record id="account_group_778" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">778</field>
         <field name="name">Ingresos excepcionales</field>
-        <field name="parent_id" ref="l10n_es.account_group_77"/>
     </record>
-    <record id="account_group_79" model="account.group">
-        <field name="code_prefix">79</field>
+    <record id="account_group_79" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">79</field>
         <field name="name">Excesos y aplicaciones de provisiones y de pérdidas por deterioro</field>
-        <field name="parent_id" ref="l10n_es.account_group_7"/>
     </record>
-    <record id="account_group_790" model="account.group">
-        <field name="code_prefix">790</field>
+    <record id="account_group_790" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">790</field>
         <field name="name">Reversión del deterioro del inmovilizado intangible</field>
-        <field name="parent_id" ref="l10n_es.account_group_79"/>
     </record>
-    <record id="account_group_791" model="account.group">
-        <field name="code_prefix">791</field>
+    <record id="account_group_791" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">791</field>
         <field name="name">Reversión del deterioro del inmovilizado material</field>
-        <field name="parent_id" ref="l10n_es.account_group_79"/>
     </record>
-    <record id="account_group_792" model="account.group">
-        <field name="code_prefix">792</field>
+    <record id="account_group_792" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">792</field>
         <field name="name">Reversión del deterioro de las inversiones inmobiliarias</field>
-        <field name="parent_id" ref="l10n_es.account_group_79"/>
     </record>
-    <record id="account_group_793" model="account.group">
-        <field name="code_prefix">793</field>
+    <record id="account_group_793" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">793</field>
         <field name="name">Reversión del deterioro de existencias</field>
-        <field name="parent_id" ref="l10n_es.account_group_79"/>
     </record>
-    <record id="account_group_7930" model="account.group">
-        <field name="code_prefix">7930</field>
+    <record id="account_group_7930" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7930</field>
         <field name="name">Reversión del deterioro de productos terminados y en curso de fabricación</field>
-        <field name="parent_id" ref="l10n_es.account_group_793"/>
     </record>
-    <record id="account_group_7931" model="account.group">
-        <field name="code_prefix">7931</field>
+    <record id="account_group_7931" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7931</field>
         <field name="name">Reversión del deterioro de mercaderías</field>
-        <field name="parent_id" ref="l10n_es.account_group_793"/>
     </record>
-    <record id="account_group_7932" model="account.group">
-        <field name="code_prefix">7932</field>
+    <record id="account_group_7932" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7932</field>
         <field name="name">Reversión del deterioro de materias primas</field>
-        <field name="parent_id" ref="l10n_es.account_group_793"/>
     </record>
-    <record id="account_group_7933" model="account.group">
-        <field name="code_prefix">7933</field>
+    <record id="account_group_7933" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7933</field>
         <field name="name">Reversión del deterioro de otros aprovisionamientos</field>
-        <field name="parent_id" ref="l10n_es.account_group_793"/>
     </record>
-    <record id="account_group_794" model="account.group">
-        <field name="code_prefix">794</field>
+    <record id="account_group_794" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">794</field>
         <field name="name">Reversión del deterioro de créditos por operaciones comerciales</field>
-        <field name="parent_id" ref="l10n_es.account_group_79"/>
     </record>
-    <record id="account_group_795" model="account.group">
-        <field name="code_prefix">795</field>
+    <record id="account_group_795" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">795</field>
         <field name="name">Exceso de provisiones</field>
-        <field name="parent_id" ref="l10n_es.account_group_79"/>
     </record>
-    <record id="account_group_7950" model="account.group">
-        <field name="code_prefix">7950</field>
+    <record id="account_group_7950" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7950</field>
         <field name="name">Exceso de provisión por retribuciones al personal</field>
-        <field name="parent_id" ref="l10n_es.account_group_795"/>
     </record>
-    <record id="account_group_7951" model="account.group">
-        <field name="code_prefix">7951</field>
+    <record id="account_group_7951" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7951</field>
         <field name="name">Exceso de provisión para impuestos</field>
-        <field name="parent_id" ref="l10n_es.account_group_795"/>
     </record>
-    <record id="account_group_7952" model="account.group">
-        <field name="code_prefix">7952</field>
+    <record id="account_group_7952" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7952</field>
         <field name="name">Exceso de provisión para otras responsabilidades</field>
-        <field name="parent_id" ref="l10n_es.account_group_795"/>
     </record>
-    <record id="account_group_7954" model="account.group">
-        <field name="code_prefix">7954</field>
+    <record id="account_group_7954" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7954</field>
         <field name="name">Exceso de provisión por operaciones comerciales</field>
-        <field name="parent_id" ref="l10n_es.account_group_795"/>
     </record>
-    <record id="account_group_79544" model="account.group">
-        <field name="code_prefix">79544</field>
+    <record id="account_group_79544" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">79544</field>
         <field name="name">Exceso de provisión por contratos onerosos</field>
-        <field name="parent_id" ref="l10n_es.account_group_7954"/>
     </record>
-    <record id="account_group_79549" model="account.group">
-        <field name="code_prefix">79549</field>
+    <record id="account_group_79549" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">79549</field>
         <field name="name">Exceso de provisión para otras operaciones comerciales</field>
-        <field name="parent_id" ref="l10n_es.account_group_7954"/>
     </record>
-    <record id="account_group_7955" model="account.group">
-        <field name="code_prefix">7955</field>
+    <record id="account_group_7955" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7955</field>
         <field name="name">Exceso de provisión para actuaciones medioambientales</field>
-        <field name="parent_id" ref="l10n_es.account_group_795"/>
     </record>
-    <record id="account_group_7956" model="account.group">
-        <field name="code_prefix">7956</field>
+    <record id="account_group_7956" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7956</field>
         <field name="name">Exceso de provisión para reestructuraciones</field>
-        <field name="parent_id" ref="l10n_es.account_group_795"/>
     </record>
-    <record id="account_group_7957" model="account.group">
-        <field name="code_prefix">7957</field>
+    <record id="account_group_7957" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7957</field>
         <field name="name">Exceso de provisión por transacciones con pagos basados en instrumentos de patrimonio</field>
-        <field name="parent_id" ref="l10n_es.account_group_795"/>
     </record>
-    <record id="account_group_796" model="account.group">
-        <field name="code_prefix">796</field>
+    <record id="account_group_796" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">796</field>
         <field name="name">Reversión del deterioro de participaciones y valores representativos de deuda a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_79"/>
     </record>
-    <record id="account_group_7960" model="account.group">
-        <field name="code_prefix">7960</field>
+    <record id="account_group_7960" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7960</field>
         <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_796"/>
     </record>
-    <record id="account_group_7961" model="account.group">
-        <field name="code_prefix">7961</field>
+    <record id="account_group_7961" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7961</field>
         <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_796"/>
     </record>
-    <record id="account_group_7965" model="account.group">
-        <field name="code_prefix">7965</field>
+    <record id="account_group_7965" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7965</field>
         <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_796"/>
     </record>
-    <record id="account_group_7966" model="account.group">
-        <field name="code_prefix">7966</field>
+    <record id="account_group_7966" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7966</field>
         <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_796"/>
     </record>
-    <record id="account_group_7967" model="account.group">
-        <field name="code_prefix">7967</field>
+    <record id="account_group_7967" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7967</field>
         <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_796"/>
     </record>
-    <record id="account_group_7968" model="account.group">
-        <field name="code_prefix">7968</field>
+    <record id="account_group_7968" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7968</field>
         <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_796"/>
     </record>
-    <record id="account_group_797" model="account.group">
-        <field name="code_prefix">797</field>
+    <record id="account_group_797" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">797</field>
         <field name="name">Reversión del deterioro de créditos a largo plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_79"/>
     </record>
-    <record id="account_group_7970" model="account.group">
-        <field name="code_prefix">7970</field>
+    <record id="account_group_7970" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7970</field>
         <field name="name">Reversión del deterioro de créditos a largo plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_797"/>
     </record>
-    <record id="account_group_7971" model="account.group">
-        <field name="code_prefix">7971</field>
+    <record id="account_group_7971" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7971</field>
         <field name="name">Reversión del deterioro de créditos a largo plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_797"/>
     </record>
-    <record id="account_group_7972" model="account.group">
-        <field name="code_prefix">7972</field>
+    <record id="account_group_7972" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7972</field>
         <field name="name">Reversión del deterioro de créditos a largo plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_797"/>
     </record>
-    <record id="account_group_7973" model="account.group">
-        <field name="code_prefix">7973</field>
+    <record id="account_group_7973" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7973</field>
         <field name="name">Reversión del deterioro de créditos a largo plazo, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_797"/>
     </record>
-    <record id="account_group_798" model="account.group">
-        <field name="code_prefix">798</field>
+    <record id="account_group_798" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">798</field>
         <field name="name">Reversión del deterioro de participaciones y valores representativos de deuda a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_79"/>
     </record>
-    <record id="account_group_7980" model="account.group">
-        <field name="code_prefix">7980</field>
+    <record id="account_group_7980" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7980</field>
         <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_798"/>
     </record>
-    <record id="account_group_7981" model="account.group">
-        <field name="code_prefix">7981</field>
+    <record id="account_group_7981" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7981</field>
         <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_798"/>
     </record>
-    <record id="account_group_7985" model="account.group">
-        <field name="code_prefix">7985</field>
+    <record id="account_group_7985" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7985</field>
         <field name="name">Reversión del deterioro en valores representativos de deuda a corto plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_798"/>
     </record>
-    <record id="account_group_7986" model="account.group">
-        <field name="code_prefix">7986</field>
+    <record id="account_group_7986" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7986</field>
         <field name="name">Reversión del deterioro en valores representativos de deuda a corto plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_798"/>
     </record>
-    <record id="account_group_7987" model="account.group">
-        <field name="code_prefix">7987</field>
+    <record id="account_group_7987" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7987</field>
         <field name="name">Reversión del deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_798"/>
     </record>
-    <record id="account_group_7988" model="account.group">
-        <field name="code_prefix">7988</field>
+    <record id="account_group_7988" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7988</field>
         <field name="name">Reversión del deterioro en valores representativos de deuda a corto plazo, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_798"/>
     </record>
-    <record id="account_group_799" model="account.group">
-        <field name="code_prefix">799</field>
+    <record id="account_group_799" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">799</field>
         <field name="name">Reversión del deterioro de créditos a corto plazo</field>
-        <field name="parent_id" ref="l10n_es.account_group_79"/>
     </record>
-    <record id="account_group_7990" model="account.group">
-        <field name="code_prefix">7990</field>
+    <record id="account_group_7990" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7990</field>
         <field name="name">Reversión del deterioro de créditos a corto plazo, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_799"/>
     </record>
-    <record id="account_group_7991" model="account.group">
-        <field name="code_prefix">7991</field>
+    <record id="account_group_7991" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7991</field>
         <field name="name">Reversión del deterioro de créditos a corto plazo, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_799"/>
     </record>
-    <record id="account_group_7992" model="account.group">
-        <field name="code_prefix">7992</field>
+    <record id="account_group_7992" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7992</field>
         <field name="name">Reversión del deterioro de créditos a corto plazo, otras partes vinculadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_799"/>
     </record>
-    <record id="account_group_7993" model="account.group">
-        <field name="code_prefix">7993</field>
+    <record id="account_group_7993" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">7993</field>
         <field name="name">Reversión del deterioro de créditos a corto plazo, otras empresas</field>
-        <field name="parent_id" ref="l10n_es.account_group_799"/>
     </record>
-    <record id="account_group_8" model="account.group">
-        <field name="code_prefix">8</field>
+    <record id="account_group_8" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">8</field>
         <field name="name">Gastos imputados al patrimonio neto</field>
     </record>
-    <record id="account_group_80" model="account.group">
-        <field name="code_prefix">80</field>
+    <record id="account_group_80" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">80</field>
         <field name="name">Gastos financieros por valoración de activos y pasivos</field>
-        <field name="parent_id" ref="l10n_es.account_group_8"/>
     </record>
-    <record id="account_group_800" model="account.group">
-        <field name="code_prefix">800</field>
+    <record id="account_group_800" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">800</field>
         <field name="name">Pérdidas en activos financieros disponibles para la venta</field>
-        <field name="parent_id" ref="l10n_es.account_group_80"/>
     </record>
-    <record id="account_group_802" model="account.group">
-        <field name="code_prefix">802</field>
+    <record id="account_group_802" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">802</field>
         <field name="name">Transferencia de beneficios en activos financieros disponibles para la venta</field>
-        <field name="parent_id" ref="l10n_es.account_group_80"/>
     </record>
-    <record id="account_group_81" model="account.group">
-        <field name="code_prefix">81</field>
+    <record id="account_group_81" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">81</field>
         <field name="name">Gastos en operaciones de cobertura</field>
-        <field name="parent_id" ref="l10n_es.account_group_8"/>
     </record>
-    <record id="account_group_810" model="account.group">
-        <field name="code_prefix">810</field>
+    <record id="account_group_810" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">810</field>
         <field name="name">Pérdidas por coberturas de flujos de efectivo</field>
-        <field name="parent_id" ref="l10n_es.account_group_81"/>
     </record>
-    <record id="account_group_811" model="account.group">
-        <field name="code_prefix">811</field>
+    <record id="account_group_811" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">811</field>
         <field name="name">Pérdidas por coberturas de inversiones netas en un negocio en el extranjero</field>
-        <field name="parent_id" ref="l10n_es.account_group_81"/>
     </record>
-    <record id="account_group_812" model="account.group">
-        <field name="code_prefix">812</field>
+    <record id="account_group_812" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">812</field>
         <field name="name">Transferencia de beneficios por coberturas de flujos de efectivo</field>
-        <field name="parent_id" ref="l10n_es.account_group_81"/>
     </record>
-    <record id="account_group_813" model="account.group">
-        <field name="code_prefix">813</field>
+    <record id="account_group_813" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">813</field>
         <field name="name">Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero</field>
-        <field name="parent_id" ref="l10n_es.account_group_81"/>
     </record>
-    <record id="account_group_82" model="account.group">
-        <field name="code_prefix">82</field>
+    <record id="account_group_82" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">82</field>
         <field name="name">Gastos por diferencias de conversión</field>
-        <field name="parent_id" ref="l10n_es.account_group_8"/>
     </record>
-    <record id="account_group_820" model="account.group">
-        <field name="code_prefix">820</field>
+    <record id="account_group_820" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">820</field>
         <field name="name">Diferencias de conversión negativas</field>
-        <field name="parent_id" ref="l10n_es.account_group_82"/>
     </record>
-    <record id="account_group_821" model="account.group">
-        <field name="code_prefix">821</field>
+    <record id="account_group_821" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">821</field>
         <field name="name">Transferencia de diferencias de conversión positivas</field>
-        <field name="parent_id" ref="l10n_es.account_group_82"/>
     </record>
-    <record id="account_group_83" model="account.group">
-        <field name="code_prefix">83</field>
+    <record id="account_group_83" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">83</field>
         <field name="name">Impuesto sobre beneficios</field>
-        <field name="parent_id" ref="l10n_es.account_group_8"/>
     </record>
-    <record id="account_group_830" model="account.group">
-        <field name="code_prefix">830</field>
+    <record id="account_group_830" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">830</field>
         <field name="name">Impuesto sobre beneficios</field>
-        <field name="parent_id" ref="l10n_es.account_group_83"/>
     </record>
-    <record id="account_group_8300" model="account.group">
-        <field name="code_prefix">8300</field>
+    <record id="account_group_8300" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">8300</field>
         <field name="name">Impuesto corriente</field>
-        <field name="parent_id" ref="l10n_es.account_group_830"/>
     </record>
-    <record id="account_group_8301" model="account.group">
-        <field name="code_prefix">8301</field>
+    <record id="account_group_8301" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">8301</field>
         <field name="name">Impuesto diferido</field>
-        <field name="parent_id" ref="l10n_es.account_group_830"/>
     </record>
-    <record id="account_group_833" model="account.group">
-        <field name="code_prefix">833</field>
+    <record id="account_group_833" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">833</field>
         <field name="name">Ajustes negativos en la imposición sobre beneficios</field>
-        <field name="parent_id" ref="l10n_es.account_group_83"/>
     </record>
-    <record id="account_group_834" model="account.group">
-        <field name="code_prefix">834</field>
+    <record id="account_group_834" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">834</field>
         <field name="name">Ingresos fiscales por diferencias permanentes</field>
-        <field name="parent_id" ref="l10n_es.account_group_83"/>
     </record>
-    <record id="account_group_835" model="account.group">
-        <field name="code_prefix">835</field>
+    <record id="account_group_835" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">835</field>
         <field name="name">Ingresos fiscales por deducciones y bonificaciones</field>
-        <field name="parent_id" ref="l10n_es.account_group_83"/>
     </record>
-    <record id="account_group_836" model="account.group">
-        <field name="code_prefix">836</field>
+    <record id="account_group_836" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">836</field>
         <field name="name">Transferencia de diferencias permanentes</field>
-        <field name="parent_id" ref="l10n_es.account_group_83"/>
     </record>
-    <record id="account_group_837" model="account.group">
-        <field name="code_prefix">837</field>
+    <record id="account_group_837" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">837</field>
         <field name="name">Transferencia de deducciones y bonificaciones</field>
-        <field name="parent_id" ref="l10n_es.account_group_83"/>
     </record>
-    <record id="account_group_838" model="account.group">
-        <field name="code_prefix">838</field>
+    <record id="account_group_838" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">838</field>
         <field name="name">Ajustes positivos en la imposición sobre beneficios</field>
-        <field name="parent_id" ref="l10n_es.account_group_83"/>
     </record>
-    <record id="account_group_84" model="account.group">
-        <field name="code_prefix">84</field>
+    <record id="account_group_84" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">84</field>
         <field name="name">Transferencias de subvenciones, donaciones y legados</field>
-        <field name="parent_id" ref="l10n_es.account_group_8"/>
     </record>
-    <record id="account_group_840" model="account.group">
-        <field name="code_prefix">840</field>
+    <record id="account_group_840" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">840</field>
         <field name="name">Transferencia de subvenciones oficiales de capital</field>
-        <field name="parent_id" ref="l10n_es.account_group_84"/>
     </record>
-    <record id="account_group_841" model="account.group">
-        <field name="code_prefix">841</field>
+    <record id="account_group_841" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">841</field>
         <field name="name">Transferencia de donaciones y legados de capital</field>
-        <field name="parent_id" ref="l10n_es.account_group_84"/>
     </record>
-    <record id="account_group_842" model="account.group">
-        <field name="code_prefix">842</field>
+    <record id="account_group_842" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">842</field>
         <field name="name">Transferencia de otras subvenciones, donaciones y legados</field>
-        <field name="parent_id" ref="l10n_es.account_group_84"/>
     </record>
-    <record id="account_group_85" model="account.group">
-        <field name="code_prefix">85</field>
+    <record id="account_group_85" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">85</field>
         <field name="name">Gastos por pérdidas actuariales y ajustes en los activos por retribuciones a largo plazo de prestación definida</field>
-        <field name="parent_id" ref="l10n_es.account_group_8"/>
     </record>
-    <record id="account_group_850" model="account.group">
-        <field name="code_prefix">850</field>
+    <record id="account_group_850" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">850</field>
         <field name="name">Pérdidas actuariales</field>
-        <field name="parent_id" ref="l10n_es.account_group_85"/>
     </record>
-    <record id="account_group_851" model="account.group">
-        <field name="code_prefix">851</field>
+    <record id="account_group_851" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">851</field>
         <field name="name">Ajustes negativos en activos por retribuciones a largo plazo de prestación definida</field>
-        <field name="parent_id" ref="l10n_es.account_group_85"/>
     </record>
-    <record id="account_group_86" model="account.group">
-        <field name="code_prefix">86</field>
+    <record id="account_group_86" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">86</field>
         <field name="name">Gastos por activos no corrientes en venta</field>
-        <field name="parent_id" ref="l10n_es.account_group_8"/>
     </record>
-    <record id="account_group_860" model="account.group">
-        <field name="code_prefix">860</field>
+    <record id="account_group_860" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">860</field>
         <field name="name">Pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta</field>
-        <field name="parent_id" ref="l10n_es.account_group_86"/>
     </record>
-    <record id="account_group_862" model="account.group">
-        <field name="code_prefix">862</field>
+    <record id="account_group_862" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">862</field>
         <field name="name">Transferencia de beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta</field>
-        <field name="parent_id" ref="l10n_es.account_group_86"/>
     </record>
-    <record id="account_group_89" model="account.group">
-        <field name="code_prefix">89</field>
+    <record id="account_group_89" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">89</field>
         <field name="name">Gastos de participaciones en empresas del grupo o asociadas con ajustes valorativos positivos previos</field>
-        <field name="parent_id" ref="l10n_es.account_group_8"/>
     </record>
-    <record id="account_group_891" model="account.group">
-        <field name="code_prefix">891</field>
+    <record id="account_group_891" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">891</field>
         <field name="name">Deterioro de participaciones en el patrimonio, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_89"/>
     </record>
-    <record id="account_group_892" model="account.group">
-        <field name="code_prefix">892</field>
+    <record id="account_group_892" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">892</field>
         <field name="name">Deterioro de participaciones en el patrimonio, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_89"/>
     </record>
-    <record id="account_group_9" model="account.group">
-        <field name="code_prefix">9</field>
+    <record id="account_group_9" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">9</field>
         <field name="name">Ingresos imputados al patrimonio neto</field>
     </record>
-    <record id="account_group_90" model="account.group">
-        <field name="code_prefix">90</field>
+    <record id="account_group_90" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">90</field>
         <field name="name">Ingresos financieros por valoración de activosy pasivos</field>
-        <field name="parent_id" ref="l10n_es.account_group_9"/>
     </record>
-    <record id="account_group_900" model="account.group">
-        <field name="code_prefix">900</field>
+    <record id="account_group_900" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">900</field>
         <field name="name">Beneficios en activos financieros disponibles para la venta</field>
-        <field name="parent_id" ref="l10n_es.account_group_90"/>
     </record>
-    <record id="account_group_902" model="account.group">
-        <field name="code_prefix">902</field>
+    <record id="account_group_902" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">902</field>
         <field name="name">Transferencia de pérdidas de activos financieros disponibles para la venta</field>
-        <field name="parent_id" ref="l10n_es.account_group_90"/>
     </record>
-    <record id="account_group_91" model="account.group">
-        <field name="code_prefix">91</field>
+    <record id="account_group_91" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">91</field>
         <field name="name">Ingresos en operaciones de cobertura</field>
-        <field name="parent_id" ref="l10n_es.account_group_9"/>
     </record>
-    <record id="account_group_910" model="account.group">
-        <field name="code_prefix">910</field>
+    <record id="account_group_910" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">910</field>
         <field name="name">Beneficios por coberturas de flujos de efectivo</field>
-        <field name="parent_id" ref="l10n_es.account_group_91"/>
     </record>
-    <record id="account_group_911" model="account.group">
-        <field name="code_prefix">911</field>
+    <record id="account_group_911" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">911</field>
         <field name="name">Beneficios por coberturas de una inversión neta en un negocio en el extranjero</field>
-        <field name="parent_id" ref="l10n_es.account_group_91"/>
     </record>
-    <record id="account_group_912" model="account.group">
-        <field name="code_prefix">912</field>
+    <record id="account_group_912" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">912</field>
         <field name="name">Transferencia de pérdidas por coberturas de flujos de efectivo</field>
-        <field name="parent_id" ref="l10n_es.account_group_91"/>
     </record>
-    <record id="account_group_913" model="account.group">
-        <field name="code_prefix">913</field>
+    <record id="account_group_913" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">913</field>
         <field name="name">Transferencia de pérdidas por coberturas de una inversión neta en un negocio en el extranjero</field>
-        <field name="parent_id" ref="l10n_es.account_group_91"/>
     </record>
-    <record id="account_group_92" model="account.group">
-        <field name="code_prefix">92</field>
+    <record id="account_group_92" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">92</field>
         <field name="name">Ingresos por diferencias de conversión</field>
-        <field name="parent_id" ref="l10n_es.account_group_9"/>
     </record>
-    <record id="account_group_920" model="account.group">
-        <field name="code_prefix">920</field>
+    <record id="account_group_920" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">920</field>
         <field name="name">Diferencias de conversión positivas</field>
-        <field name="parent_id" ref="l10n_es.account_group_92"/>
     </record>
-    <record id="account_group_921" model="account.group">
-        <field name="code_prefix">921</field>
+    <record id="account_group_921" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">921</field>
         <field name="name">Transferencia de diferencias de conversión negativas</field>
-        <field name="parent_id" ref="l10n_es.account_group_92"/>
     </record>
-    <record id="account_group_94" model="account.group">
-        <field name="code_prefix">94</field>
+    <record id="account_group_94" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">94</field>
         <field name="name">Ingresos por subvenciones, donaciones y legados</field>
-        <field name="parent_id" ref="l10n_es.account_group_9"/>
     </record>
-    <record id="account_group_940" model="account.group">
-        <field name="code_prefix">940</field>
+    <record id="account_group_940" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">940</field>
         <field name="name">Ingresos de subvenciones oficiales de capital</field>
-        <field name="parent_id" ref="l10n_es.account_group_94"/>
     </record>
-    <record id="account_group_941" model="account.group">
-        <field name="code_prefix">941</field>
+    <record id="account_group_941" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">941</field>
         <field name="name">Ingresos de donaciones y legados de capital</field>
-        <field name="parent_id" ref="l10n_es.account_group_94"/>
     </record>
-    <record id="account_group_942" model="account.group">
-        <field name="code_prefix">942</field>
+    <record id="account_group_942" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">942</field>
         <field name="name">Ingresos de otras subvenciones, donaciones y legados</field>
-        <field name="parent_id" ref="l10n_es.account_group_94"/>
     </record>
-    <record id="account_group_95" model="account.group">
-        <field name="code_prefix">95</field>
+    <record id="account_group_95" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">95</field>
         <field name="name">Ingresos por ganancias actuariales y ajustes en los activos por retribuciones a largo plazo de prestación definida</field>
-        <field name="parent_id" ref="l10n_es.account_group_9"/>
     </record>
-    <record id="account_group_950" model="account.group">
-        <field name="code_prefix">950</field>
+    <record id="account_group_950" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">950</field>
         <field name="name">Ganancias actuariales</field>
-        <field name="parent_id" ref="l10n_es.account_group_95"/>
     </record>
-    <record id="account_group_951" model="account.group">
-        <field name="code_prefix">951</field>
+    <record id="account_group_951" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">951</field>
         <field name="name">Ajustes positivos en activos por retribuciones a largo plazo de prestación definida</field>
-        <field name="parent_id" ref="l10n_es.account_group_95"/>
     </record>
-    <record id="account_group_96" model="account.group">
-        <field name="code_prefix">96</field>
+    <record id="account_group_96" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">96</field>
         <field name="name">Ingresos por activos no corrientes en venta</field>
-        <field name="parent_id" ref="l10n_es.account_group_9"/>
     </record>
-    <record id="account_group_960" model="account.group">
-        <field name="code_prefix">960</field>
+    <record id="account_group_960" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">960</field>
         <field name="name">Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta</field>
-        <field name="parent_id" ref="l10n_es.account_group_96"/>
     </record>
-    <record id="account_group_962" model="account.group">
-        <field name="code_prefix">962</field>
+    <record id="account_group_962" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">962</field>
         <field name="name">Transferencia de pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta</field>
-        <field name="parent_id" ref="l10n_es.account_group_96"/>
     </record>
-    <record id="account_group_99" model="account.group">
-        <field name="code_prefix">99</field>
+    <record id="account_group_99" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">99</field>
         <field name="name">Ingresos de participaciones en empresas del grupo o asociadas con ajustes valorativos negativos previos</field>
-        <field name="parent_id" ref="l10n_es.account_group_9"/>
     </record>
-    <record id="account_group_991" model="account.group">
-        <field name="code_prefix">991</field>
+    <record id="account_group_991" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">991</field>
         <field name="name">Recuperación de ajustes valorativos negativos previos, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_99"/>
     </record>
-    <record id="account_group_992" model="account.group">
-        <field name="code_prefix">992</field>
+    <record id="account_group_992" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">992</field>
         <field name="name">Recuperación de ajustes valorativos negativos previos, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_99"/>
     </record>
-    <record id="account_group_993" model="account.group">
-        <field name="code_prefix">993</field>
+    <record id="account_group_993" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">993</field>
         <field name="name">Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo</field>
-        <field name="parent_id" ref="l10n_es.account_group_99"/>
     </record>
-    <record id="account_group_994" model="account.group">
-        <field name="code_prefix">994</field>
+    <record id="account_group_994" model="account.group.template">
+        <field name="chart_template_id" ref="account_chart_template_common"/>
+        <field name="code_prefix_start">994</field>
         <field name="name">Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas</field>
-        <field name="parent_id" ref="l10n_es.account_group_99"/>
-    </record>    
+    </record>
     </data>
 </odoo>
diff --git a/addons/l10n_pe/__manifest__.py b/addons/l10n_pe/__manifest__.py
index 768d0470585..138ba2281f6 100644
--- a/addons/l10n_pe/__manifest__.py
+++ b/addons/l10n_pe/__manifest__.py
@@ -16,7 +16,7 @@
         'security/ir.model.access.csv',
         'views/account_tax_view.xml',
         'data/l10n_pe_chart_data.xml',
-        'data/account.group.csv',
+        'data/account.group.template.csv',
         'data/account.account.template.csv',
         'data/l10n_pe_chart_post_data.xml',
         'data/account_tax_data.xml',
diff --git a/addons/l10n_pe/data/account.group.csv b/addons/l10n_pe/data/account.group.template.csv
index 4c6ce5233e4..57a447123e7 100644
--- a/addons/l10n_pe/data/account.group.csv
+++ b/addons/l10n_pe/data/account.group.template.csv
@@ -1,4 +1,4 @@
-id,code_prefix,name,parent_id:id
+id,code_prefix_start,name,parent_id:id
 group0,0,Cuentas de orden,
 group1,1,Activo disponible y exigible,
 group2,2,Activo realizable,