<?xml version="1.0" encoding="utf-8"?>
<openerp>
    <data noupdate="0">

    <!-- Definición de IVA y retenciones, códigos de impuestos y cuentas contables adicionales -->

    <!-- Plantillas de impuestos para el Plan General Contable PYMES 2008.

      Basado en taxes_data.xml, con los siguientes cambios:

      - Se sustituyen los códigos:
            vat_code_chart_root => vat_code_chart_pymes_root
            l10nES_chart_template => l10nES_chart_template_pymes
            pgc_* => pgc_pymes_*
            iva_* => iva_pymes_*
            re_* => re_pymes_*
            irpf_* => irpf_pymes_*
            base_* => base_pymes_*

      Borja López Soilán (Pexego) - borjals@pexego.es (2009-09-09)

      Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com (2009-11-21)
        Corrección: Códigos 42 "Entregas Intracomunitarias" y 43 "Exportaciones y operaciones asimiladas"
        no se diferenciaban entre el plan general y el plan pyme (base_* => base_pymes_*)

      Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com (2009-11-28)
        Impuestos IRPF se les ha asignado el grupo others (Otros) en lugar del grupo vat (IVA) por defecto

      Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com (2010-02-18)
        Añadido IRPF 2% (act. agrícolas, ganaderas, forestales), 19% y 21% (antiguo 18%)
        Novedad 2010: Los rendimientos derivados de rentas de capital mobiliario o inmobiliario, el tipo base de retención pasa del 18% al 19% para los primeros 6000 EUR y al 21% a partir de los 6000 EUR.

      Ignacio Ibeas (Acysos) - ignacio@acysos.com (2011-05-06)
        Añadido Recargos de equivalencia para venta y compra

      Pedro M. Baeza (Serv. Tecnol. Avanzados) - pedro.baeza@serviciosbaeza.com (2013-01-30)
        Limpieza de subcuentas de impuestos y corrección de inversión de sujeto pasivo

    -->


<!-- Configuracion de codigos de impuesto-->


    <!-- *********************************************** -->
    <!--IVA DEVENGADO -->
    <!-- *********************************************** -->

    <!--Base imponible-->
    <!-- *********************************************** -->
        <record id="iva_pymes_dev_base" model="account.tax.code.template">
            <field name="name">IVA Devengado Base Imponible</field>
            <field name="code">--</field>
            <field name="sign">1.0</field>
            <field name="parent_id" ref="vat_code_chart_pymes_root"/>
        </record>

    <!-- Exentas IVA -->
        <record id="base_pymes_sop_ex" model="account.tax.code.template">
            <field name="name">Base adquisiciones exentas</field>
            <field name="parent_id" ref="vat_code_chart_pymes_root"/>
            <field name="code">--</field>
            <field name="sign">1.0</field>
        </record>

        <record id="base_pymes_rep_ex" model="account.tax.code.template">
            <field name="name">Base ventas exentas</field>
            <field name="code">--</field>
            <field name="parent_id" ref="vat_code_chart_pymes_root"/>
            <field name="sign">1.0</field>
        </record>         	

        <!-- IVA Soportado -->
        <record id="iva_pymes_sop_ex" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA Soportado exento (operaciones corrientes)</field>
            <field eval="0.0" name="amount"/>
            <field name="type">percent</field>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field name="base_code_id" ref="base_pymes_sop_ex"/>
            <field name="ref_base_code_id" ref="base_pymes_sop_ex"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <!-- IVA REPERCUTIDO-->
        <record id="iva_pymes_rep_ex" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA Exento</field>
            <field eval="0.0" name="amount"/>
            <field name="type">percent</field>
            <field name="base_code_id" ref="base_pymes_rep_ex"/>
            <field name="ref_base_code_id" ref="base_pymes_rep_ex"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>

    <!--Régimen general-->

        <record id="iva_pymes_dev_01" model="account.tax.code.template">
            <field name="name">Régimen general IVA Devengado. Base Imponible 4%</field>
            <field name="code">[01]</field>
            <field name="parent_id" ref="iva_pymes_dev_base"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_dev_04" model="account.tax.code.template">
            <field name="name">Régimen general IVA Devengado. Base Imponible 7%</field>
            <field name="code">[04]</field>
            <field name="parent_id" ref="iva_pymes_dev_base"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_dev_04_8" model="account.tax.code.template">
            <field name="name">Régimen general IVA Devengado. Base Imponible 8%</field>
            <field name="code">[04]</field>
            <field name="parent_id" ref="iva_pymes_dev_base"/>
            <field name="sign">1.0</field>
        </record>

		 <record id="iva_pymes_dev_04_10" model="account.tax.code.template">
            <field name="name">Régimen general IVA Devengado. Base Imponible 10%</field>
            <field name="code">[04]</field>
            <field name="parent_id" ref="iva_pymes_dev_base"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_dev_07" model="account.tax.code.template">
            <field name="name">Régimen general IVA Devengado. Base Imponible 16%</field>
            <field name="code">[07]</field>
            <field name="parent_id" ref="iva_pymes_dev_base"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_dev_07_18" model="account.tax.code.template">
            <field name="name">Régimen general IVA Devengado. Base Imponible 18%</field>
            <field name="code">[07]</field>
            <field name="parent_id" ref="iva_pymes_dev_base"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_dev_07_21" model="account.tax.code.template">
            <field name="name">Régimen general IVA Devengado. Base Imponible 21%</field>
            <field name="code">[07]</field>
            <field name="parent_id" ref="iva_pymes_dev_base"/>
            <field name="sign">1.0</field>
        </record>

        <!-- RECARGO DE EQUIVALENCIA -->
        <!--record id="re_pymes_base" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia Base Imponible</field>
            <field name="code">_</field>
            <field name="sign">1.0</field>
            <field name="parent_id" ref="iva_pymes_dev_base"/>
        </record-->

        <record id="iva_pymes_dev_10" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia Base Imponible 0.5%</field>
            <field name="code">[10]</field>
            <field name="parent_id" ref="iva_pymes_dev_base"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_dev_13" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia Base Imponible 1%</field>
            <field name="code">[13]</field>
            <field name="parent_id" ref="iva_pymes_dev_base"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_dev_13_14" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia Base Imponible 1.4%</field>
            <field name="code">[13]</field>
            <field name="parent_id" ref="iva_pymes_dev_base"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_dev_16" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia Base Imponible 4%</field>
            <field name="code">[16]</field>
            <field name="parent_id" ref="iva_pymes_dev_base"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_dev_16_52" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia Base Imponible 5.2%</field>
            <field name="code">[16]</field>
            <field name="parent_id" ref="iva_pymes_dev_base"/>
            <field name="sign">1.0</field>
        </record>

        <!-- ADQUISICIONES INTRACOMUNITARIAS -->

        <record id="iva_pymes_dev_19" model="account.tax.code.template">
            <field name="name">Adquisiciones intracomunitarias. Base Imponible</field>
            <field name="code">[19]</field>
            <field name="parent_id" ref="iva_pymes_dev_base"/>
            <field name="sign">1.0</field>
        </record>

    <!--IVA devengado cuota-->
    <!-- *********************************************** -->


    <!--Régimen general-->


        <record id="iva_pymes_dev_21" model="account.tax.code.template">
            <field name="name">IVA Cuota total devengada</field>
            <field name="code">[21]</field>
            <field name="sign">1.0</field>
            <field name="parent_id" ref="vat_code_chart_pymes_root"/>
        </record>

        <record id="iva_pymes_dev_03" model="account.tax.code.template">
            <field name="name">Régimen general IVA Devengado. Cuota 4%</field>
            <field name="code">[03]</field>
            <field name="parent_id" ref="iva_pymes_dev_21"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_dev_06" model="account.tax.code.template">
            <field name="name">Régimen general IVA Devengado. Cuota 7%</field>
            <field name="code">[06]</field>
            <field name="parent_id" ref="iva_pymes_dev_21"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_dev_06_8" model="account.tax.code.template">
            <field name="name">Régimen general IVA Devengado. Cuota 8%</field>
            <field name="code">[06]</field>
            <field name="parent_id" ref="iva_pymes_dev_21"/>
            <field name="sign">1.0</field>
        </record>

 	<record id="iva_pymes_dev_06_10" model="account.tax.code.template">
            <field name="name">Régimen general IVA Devengado. Cuota 10%</field>
            <field name="code">[06]</field>
            <field name="parent_id" ref="iva_pymes_dev_21"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_dev_09" model="account.tax.code.template">
            <field name="name">Régimen general IVA Devengado. Cuota 16%</field>
            <field name="code">[09]</field>
            <field name="parent_id" ref="iva_pymes_dev_21"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_dev_09_18" model="account.tax.code.template">
            <field name="name">Régimen general IVA Devengado. Cuota 18%</field>
            <field name="code">[09]</field>
            <field name="parent_id" ref="iva_pymes_dev_21"/>
            <field name="sign">1.0</field>
        </record>

         <record id="iva_pymes_dev_09_21" model="account.tax.code.template">
            <field name="name">Régimen general IVA Devengado. Cuota 21%</field>
            <field name="code">[09]</field>
            <field name="parent_id" ref="iva_pymes_dev_21"/>
            <field name="sign">1.0</field>
        </record>

        <!-- RECARGO DE EQUIVALENCIA -->
        <!--record id="re_base" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia Base Imponible</field>
            <field name="code">_</field>
            <field name="sign">1.0</field>
            <field name="parent_id" ref="iva_pymes_dev_base"/>
        </record-->

        <record id="iva_pymes_dev_12" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia. Cuota 0.5%</field>
            <field name="code">[12]</field>
            <field name="parent_id" ref="iva_pymes_dev_21"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_dev_15" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia. Cuota 1%</field>
            <field name="code">[15]</field>
            <field name="parent_id" ref="iva_pymes_dev_21"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_dev_15_14" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia. Cuota 1.4%</field>
            <field name="code">[15]</field>
            <field name="parent_id" ref="iva_pymes_dev_21"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_dev_18" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia. Cuota 4%</field>
            <field name="code">[18]</field>
            <field name="parent_id" ref="iva_pymes_dev_21"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_dev_18_52" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia. Cuota 5.2%</field>
            <field name="code">[18]</field>
            <field name="parent_id" ref="iva_pymes_dev_21"/>
            <field name="sign">1.0</field>
        </record>


        <!-- ADQUISICIONES INTRACOMUNITARIAS -->

        <record id="iva_pymes_dev_20" model="account.tax.code.template">
            <field name="name">Adquisiciones intracomunitarias. Cuota</field>
            <field name="code">[20]</field>
            <field name="parent_id" ref="iva_pymes_dev_21"/>
            <field name="sign">1.0</field>
        </record>





    <!-- *********************************************** -->
    <!--IVA DEDUCIBLE -->
    <!-- *********************************************** -->


    <!--IVA Soportado (Deducible) Base Imponible-->
    <!-- *********************************************** -->
        <record id="iva_pymes_ded_base_total" model="account.tax.code.template">
            <field name="name">IVA Deducible Base Imponible</field>
            <field name="code">--</field>
            <field name="sign">1.0</field>
            <field name="parent_id" ref="vat_code_chart_pymes_root"/>
        </record>

        <!-- Base en OPERACIONES INTERIORES CORRIENTES-->
        <record id="iva_pymes_ded_22" model="account.tax.code.template">
            <field name="name">Base operaciones interiores corrientes</field>
            <field name="code">[22]</field>
            <field name="parent_id" ref="iva_pymes_ded_base_total"/>
            <field name="sign">1.0</field>
        </record>
         <record id="iva_pymes_ded_22_4" model="account.tax.code.template">
            <field name="name">Base operaciones interiores corrientes (4%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_22"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_22_7" model="account.tax.code.template">
            <field name="name">Base operaciones interiores corrientes (7%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_22"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_22_8" model="account.tax.code.template">
            <field name="name">Base operaciones interiores corrientes (8%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_22"/>
            <field name="sign">1.0</field>
        </record>
       <record id="iva_pymes_ded_22_10" model="account.tax.code.template">
            <field name="name">Base operaciones interiores corrientes (10%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_22"/>
            <field name="sign">1.0</field>
        </record>
		<record id="iva_pymes_ded_22_16" model="account.tax.code.template">
            <field name="name">Base operaciones interiores corrientes (16%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_22"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_22_18" model="account.tax.code.template">
            <field name="name">Base operaciones interiores corrientes (18%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_22"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_22_21" model="account.tax.code.template">
            <field name="name">Base operaciones interiores corrientes (21%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_22"/>
            <field name="sign">1.0</field>
        </record>

        <!-- Base en OPERACIONES INTERIORES CON BIENES DE INVERSIÓN-->
        <record id="iva_pymes_ded_24" model="account.tax.code.template">
            <field name="name">Base operaciones interiores bienes inversión</field>
            <field name="code">[24]</field>
            <field name="parent_id" ref="iva_pymes_ded_base_total"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_24_4" model="account.tax.code.template">
            <field name="name">Base operaciones interiores bienes inversión (4%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_24"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_24_7" model="account.tax.code.template">
            <field name="name">Base operaciones interiores bienes inversión (7%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_24"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_24_8" model="account.tax.code.template">
            <field name="name">Base operaciones interiores bienes inversión (8%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_24"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_24_10" model="account.tax.code.template">
            <field name="name">Base operaciones interiores bienes inversión (10%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_24"/>
            <field name="sign">1.0</field>
        </record>
		<record id="iva_pymes_ded_24_16" model="account.tax.code.template">
            <field name="name">Base operaciones interiores bienes inversión (16%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_24"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_24_18" model="account.tax.code.template">
            <field name="name">Base operaciones interiores bienes inversión (18%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_24"/>
            <field name="sign">1.0</field>
        </record>
         <record id="iva_pymes_ded_24_21" model="account.tax.code.template">
            <field name="name">Base operaciones interiores bienes inversión (21%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_24"/>
            <field name="sign">1.0</field>
        </record>

        <!-- Base EN LAS IMPORTACIONES DE BIENES CORRIENTES-->
        <record id="iva_pymes_ded_26" model="account.tax.code.template">
            <field name="name">Base importaciones bienes corrientes</field>
            <field name="code">[26]</field>
            <field name="parent_id" ref="iva_pymes_ded_base_total"/>
            <field name="sign">1.0</field>
        </record>
         <record id="iva_pymes_ded_26_4" model="account.tax.code.template">
            <field name="name">Base importaciones bienes corrientes (4%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_26"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_26_7" model="account.tax.code.template">
            <field name="name">Base importaciones bienes corrientes (7%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_26"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_26_8" model="account.tax.code.template">
            <field name="name">Base importaciones bienes corrientes (8%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_26"/>
            <field name="sign">1.0</field>
        </record>
       <record id="iva_pymes_ded_26_10" model="account.tax.code.template">
            <field name="name">Base importaciones bienes corrientes (10%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_26"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_26_16" model="account.tax.code.template">
            <field name="name">Base importaciones bienes corrientes (16%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_26"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_26_18" model="account.tax.code.template">
            <field name="name">Base importaciones bienes corrientes (18%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_26"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_26_21" model="account.tax.code.template">
            <field name="name">Base importaciones bienes corrientes (21%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_26"/>
            <field name="sign">1.0</field>
        </record>

        <!-- Base EN LAS IMPORTACIONES DE BIENES DE INVERSIÓN-->
        <record id="iva_pymes_ded_28" model="account.tax.code.template">
            <field name="name">Base importaciones bienes inversión</field>
            <field name="code">[28]</field>
            <field name="parent_id" ref="iva_pymes_ded_base_total"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_28_4" model="account.tax.code.template">
            <field name="name">Base importaciones bienes inversión (4%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_28"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_28_7" model="account.tax.code.template">
            <field name="name">Base importaciones bienes inversión (7%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_28"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_28_8" model="account.tax.code.template">
            <field name="name">Base importaciones bienes inversión (8%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_28"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_28_10" model="account.tax.code.template">
            <field name="name">Base importaciones bienes inversión (10%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_28"/>
            <field name="sign">1.0</field>
        </record>
		<record id="iva_pymes_ded_28_16" model="account.tax.code.template">
            <field name="name">Base importaciones bienes inversión (16%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_28"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_28_18" model="account.tax.code.template">
            <field name="name">Base importaciones bienes inversión (18%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_28"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_28_21" model="account.tax.code.template">
            <field name="name">Base importaciones bienes inversión (21%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_28"/>
            <field name="sign">1.0</field>
        </record>
        <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES CORRIENTES-->
        <record id="iva_pymes_ded_30" model="account.tax.code.template">
            <field name="name">Base adquisiciones intracomunitarias bienes corrientes</field>
            <field name="code">[30]</field>
            <field name="parent_id" ref="iva_pymes_ded_base_total"/>
            <field name="sign">1.0</field>
        </record>
         <record id="iva_pymes_ded_30_4" model="account.tax.code.template">
            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (4%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_30"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_30_7" model="account.tax.code.template">
            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (7%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_30"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_30_8" model="account.tax.code.template">
            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (8%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_30"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_30_10" model="account.tax.code.template">
            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (10%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_30"/>
            <field name="sign">1.0</field>
        </record>
		<record id="iva_pymes_ded_30_16" model="account.tax.code.template">
            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (16%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_30"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_30_18" model="account.tax.code.template">
            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (18%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_30"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_30_21" model="account.tax.code.template">
            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (21%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_30"/>
            <field name="sign">1.0</field>
        </record>
        <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES DE INVERSIÓN-->
        <record id="iva_pymes_ded_32" model="account.tax.code.template">
            <field name="name">Base adquisiciones intracomunitarias bienes inversión</field>
            <field name="code">[32]</field>
            <field name="parent_id" ref="iva_pymes_ded_base_total"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_32_4" model="account.tax.code.template">
            <field name="name">Base adquisiciones intracomunitarias bienes inversión (4%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_32"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_32_7" model="account.tax.code.template">
            <field name="name">Base adquisiciones intracomunitarias bienes inversión (7%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_32"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_32_8" model="account.tax.code.template">
            <field name="name">Base adquisiciones intracomunitarias bienes inversión (8%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_32"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_32_10" model="account.tax.code.template">
            <field name="name">Base adquisiciones intracomunitarias bienes inversión (10%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_32"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_32_16" model="account.tax.code.template">
            <field name="name">Base adquisiciones intracomunitarias bienes inversión (16%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_32"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_32_18" model="account.tax.code.template">
            <field name="name">Base adquisiciones intracomunitarias bienes inversión (18%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_32"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_32_21" model="account.tax.code.template">
            <field name="name">Base adquisiciones intracomunitarias bienes inversión (21%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_32"/>
            <field name="sign">1.0</field>
        </record>

        <!-- BASE RECARGO DE EQUIVALENCIA-->
        <record id="iva_pymes_ded_10" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia Ded. Base Imponible 0.5%</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_base_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_ded_13" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia Ded. Base Imponible 1%</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_base_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_ded_13_14" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia Ded. Base Imponible 1.4%</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_base_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_ded_16" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia Ded. Base Imponible 4%</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_base_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_ded_16_52" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia Ded. Base Imponible 5.2%</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_base_total"/>
            <field name="sign">1.0</field>
        </record>


    <!-- IVA DEDUCIBLE Cuotas-->
    <!-- *********************************************** -->

        <record id="iva_pymes_ded_cuota_total" model="account.tax.code.template">
            <field name="name">IVA deducible (Cuota)- Total a deducir [Mod.303]</field>
            <field name="code">[37]</field>
            <field name="parent_id" ref="vat_code_chart_pymes_root"/>
            <field name="sign">1.0</field>
        </record>

        <!-- Cuotas en OPERACIONES INTERIORES CORRIENTES-->
        <record id="iva_pymes_ded_23" model="account.tax.code.template">
            <field name="name">Cuotas soportadas operaciones interiores corrientes</field>
            <field name="code">[23]</field>
            <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_23_4" model="account.tax.code.template">
            <field name="name">Cuotas soportadas operaciones interiores corrientes (4%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_23"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_23_7" model="account.tax.code.template">
            <field name="name">Cuotas soportadas operaciones interiores corrientes (7%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_23"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_23_8" model="account.tax.code.template">
            <field name="name">Cuotas soportadas operaciones interiores corrientes (8%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_23"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_23_10" model="account.tax.code.template">
            <field name="name">Cuotas soportadas operaciones interiores corrientes (10%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_23"/>
            <field name="sign">1.0</field>
        </record>
		<record id="iva_pymes_ded_23_16" model="account.tax.code.template">
            <field name="name">Cuotas soportadas operaciones interiores corrientes (16%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_23"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_23_18" model="account.tax.code.template">
            <field name="name">Cuotas soportadas operaciones interiores corrientes (18%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_23"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_23_21" model="account.tax.code.template">
            <field name="name">Cuotas soportadas operaciones interiores corrientes (21%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_23"/>
            <field name="sign">1.0</field>
        </record>
        <!-- Cuotas en OPERACIONES INTERIORES CON BIENES DE INVERSIÓN-->
        <record id="iva_pymes_ded_25" model="account.tax.code.template">
            <field name="name">Cuotas soportadas operaciones interiores bienes inversión</field>
            <field name="code">[25]</field>
            <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_25_4" model="account.tax.code.template">
            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (4%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_25"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_25_7" model="account.tax.code.template">
            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (7%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_25"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_25_8" model="account.tax.code.template">
            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (8%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_25"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_25_10" model="account.tax.code.template">
            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (10%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_25"/>
            <field name="sign">1.0</field>
        </record>
		<record id="iva_pymes_ded_25_16" model="account.tax.code.template">
            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (16%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_25"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_25_18" model="account.tax.code.template">
            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (18%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_25"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_25_21" model="account.tax.code.template">
            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (21%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_25"/>
            <field name="sign">1.0</field>
        </record>
        <!-- Cuotas devengadas EN LAS IMPORTACIONES DE BIENES CORRIENTES-->
        <record id="iva_pymes_ded_27" model="account.tax.code.template">
            <field name="name">Cuotas devengadas importaciones bienes corrientes</field>
            <field name="code">[27]</field>
            <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_27_4" model="account.tax.code.template">
            <field name="name">Cuotas devengadas importaciones bienes corrientes (4%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_27"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_27_7" model="account.tax.code.template">
            <field name="name">Cuotas devengadas importaciones bienes corrientes (7%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_27"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_27_8" model="account.tax.code.template">
            <field name="name">Cuotas devengadas importaciones bienes corrientes (8%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_27"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_27_10" model="account.tax.code.template">
            <field name="name">Cuotas devengadas importaciones bienes corrientes (10%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_27"/>
            <field name="sign">1.0</field>
        </record>
		<record id="iva_pymes_ded_27_16" model="account.tax.code.template">
            <field name="name">Cuotas devengadas importaciones bienes corrientes (16%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_27"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_27_18" model="account.tax.code.template">
            <field name="name">Cuotas devengadas importaciones bienes corrientes (18%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_27"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_27_21" model="account.tax.code.template">
            <field name="name">Cuotas devengadas importaciones bienes corrientes (21%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_27"/>
            <field name="sign">1.0</field>
        </record>
        <!-- Cuotas devengadas EN LAS IMPORTACIONES DE BIENES DE INVERSIÓN-->
        <record id="iva_pymes_ded_29" model="account.tax.code.template">
            <field name="name">Cuotas devengadas importaciones bienes inversión</field>
            <field name="code">[29]</field>
            <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_29_4" model="account.tax.code.template">
            <field name="name">Cuotas devengadas importaciones bienes inversión (4%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_29"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_29_7" model="account.tax.code.template">
            <field name="name">Cuotas devengadas importaciones bienes inversión (7%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_29"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_29_8" model="account.tax.code.template">
            <field name="name">Cuotas devengadas importaciones bienes inversión (8%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_29"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_29_10" model="account.tax.code.template">
            <field name="name">Cuotas devengadas importaciones bienes inversión (10%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_29"/>
            <field name="sign">1.0</field>
        </record>
		<record id="iva_pymes_ded_29_16" model="account.tax.code.template">
            <field name="name">Cuotas devengadas importaciones bienes inversión (16%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_29"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_29_18" model="account.tax.code.template">
            <field name="name">Cuotas devengadas importaciones bienes inversión (18%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_29"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_29_21" model="account.tax.code.template">
            <field name="name">Cuotas devengadas importaciones bienes inversión (21%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_29"/>
            <field name="sign">1.0</field>
        </record>
        <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES CORRIENTES-->
        <record id="iva_pymes_ded_31" model="account.tax.code.template">
            <field name="name">En adquisiciones intracomunitarias bienes corrientes</field>
            <field name="code">[31]</field>
            <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_31_4" model="account.tax.code.template">
            <field name="name">En adquisiciones intracomunitarias bienes corrientes (4%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_31"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_31_7" model="account.tax.code.template">
            <field name="name">En adquisiciones intracomunitarias bienes corrientes (7%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_31"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_31_8" model="account.tax.code.template">
            <field name="name">En adquisiciones intracomunitarias bienes corrientes (8%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_31"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_31_10" model="account.tax.code.template">
            <field name="name">En adquisiciones intracomunitarias bienes corrientes (10%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_31"/>
            <field name="sign">1.0</field>
        </record>
		<record id="iva_pymes_ded_31_16" model="account.tax.code.template">
            <field name="name">En adquisiciones intracomunitarias bienes corrientes (16%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_31"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_31_18" model="account.tax.code.template">
            <field name="name">En adquisiciones intracomunitarias bienes corrientes (18%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_31"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_31_21" model="account.tax.code.template">
            <field name="name">En adquisiciones intracomunitarias bienes corrientes (21%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_31"/>
            <field name="sign">1.0</field>
        </record>
        <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES DE INVERSIÓN-->
        <record id="iva_pymes_ded_33" model="account.tax.code.template">
            <field name="name">En adquisiciones intracomunitarias bienes inversión</field>
            <field name="code">[33]</field>
            <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_33_4" model="account.tax.code.template">
            <field name="name">En adquisiciones intracomunitarias bienes inversión (4%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_33"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_33_7" model="account.tax.code.template">
            <field name="name">En adquisiciones intracomunitarias bienes inversión (7%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_33"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_33_8" model="account.tax.code.template">
            <field name="name">En adquisiciones intracomunitarias bienes inversión (8%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_33"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_33_10" model="account.tax.code.template">
            <field name="name">En adquisiciones intracomunitarias bienes inversión (10%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_33"/>
            <field name="sign">1.0</field>
        </record>
		<record id="iva_pymes_ded_33_16" model="account.tax.code.template">
            <field name="name">En adquisiciones intracomunitarias bienes inversión (16%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_33"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_33_18" model="account.tax.code.template">
            <field name="name">En adquisiciones intracomunitarias bienes inversión (18%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_33"/>
            <field name="sign">1.0</field>
        </record>
        <record id="iva_pymes_ded_33_21" model="account.tax.code.template">
            <field name="name">En adquisiciones intracomunitarias bienes inversión (21%)</field>
            <field name="code">--</field>
            <field name="parent_id" ref="iva_pymes_ded_33"/>
            <field name="sign">1.0</field>
        </record>
        <!--Otros Códigos de Impuestos-->
        <record id="base_pymes_intra_42" model="account.tax.code.template">
            <field name="name">Entregas Intracomunitarias</field>
            <field name="code">[42]</field>
            <field name="parent_id" ref="vat_code_chart_pymes_root"/>
            <field name="sign">1.0</field>
        </record>

        <record id="base_pymes_extra_43" model="account.tax.code.template">
            <field name="name">Exportaciones y operaciones asimiladas</field>
            <field name="code">[43]</field>
            <field name="parent_id" ref="vat_code_chart_pymes_root"/>
            <field name="sign">1.0</field>
        </record>

        <record id="base_pymes_extra_44" model="account.tax.code.template">
            <field name="name">Inversión del sujeto pasivo</field>
            <field name="code">[44]</field>
            <field name="parent_id" ref="vat_code_chart_pymes_root"/>
            <field name="sign">1.0</field>
        </record>

        <!--Cuota Recargo de Equivalencia-->
        <record id="iva_pymes_ded_12" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia Ded. Cuota 0.5%</field>
            <field name="code">[12]</field>
            <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_ded_15" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia Ded. Cuota 1%</field>
            <field name="code">[15]</field>
            <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_ded_15_14" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia Ded. Cuota 1.4%</field>
            <field name="code">[15]</field>
            <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_ded_18" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia Ded. Cuota 4%</field>
            <field name="code">[18]</field>
            <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="iva_pymes_ded_18_52" model="account.tax.code.template">
            <field name="name">Recargo Equivalencia Ded. Cuota 5.2%</field>
            <field name="code">[18]</field>
            <field name="parent_id" ref="iva_pymes_ded_cuota_total"/>
            <field name="sign">1.0</field>
        </record>

<!-- ********************************* -->
<!-- Plantillas de Impuestos IVA       -->
<!-- ********************************* -->

<!-- IVA Soportado -->

        <record id="iva_pymes_sop_4" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">4% IVA Soportado (operaciones corrientes)</field>
            <field eval="0.04" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_22_4"/>
            <field name="tax_code_id" ref="iva_pymes_ded_23_4"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_22_4"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_23_4"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_sop_4_inv" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">4% IVA Soportado (bienes de inversión)</field>
            <field eval="0.04" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_24_4"/>
            <field name="tax_code_id" ref="iva_pymes_ded_25_4"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_24_4"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_25_4"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_sop_7" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">7% IVA Soportado (operaciones corrientes)</field>
            <field eval="0.07" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_22_7"/>
            <field name="tax_code_id" ref="iva_pymes_ded_23_7"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_22_7"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_23_7"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_sop_7_inv" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">7% IVA Soportado (bienes de inversión)</field>
            <field eval="0.07" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_24_7"/>
            <field name="tax_code_id" ref="iva_pymes_ded_25_7"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_24_7"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_25_7"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_sop_8" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">8% IVA Soportado (operaciones corrientes)</field>
            <field eval="0.08" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_22_8"/>
            <field name="tax_code_id" ref="iva_pymes_ded_23_8"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_22_8"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_23_8"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_sop_8_inv" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">8% IVA Soportado (bienes de inversión)</field>
            <field eval="0.08" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_24_8"/>
            <field name="tax_code_id" ref="iva_pymes_ded_25_8"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_24_8"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_25_8"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

		<record id="iva_pymes_sop_10" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">10% IVA Soportado (operaciones corrientes)</field>
            <field eval="0.10" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_22_10"/>
            <field name="tax_code_id" ref="iva_pymes_ded_23_10"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_22_10"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_23_10"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_sop_10_inv" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">10% IVA Soportado (bienes de inversión)</field>
            <field eval="0.10" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_24_10"/>
            <field name="tax_code_id" ref="iva_pymes_ded_25_10"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_24_10"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_25_10"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_sop_16" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">16% IVA Soportado (operaciones corrientes)</field>
            <field eval="0.16" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_22_16"/>
            <field name="tax_code_id" ref="iva_pymes_ded_23_16"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_22_16"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_23_16"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_sop_16_inv" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">16% IVA Soportado (bienes de inversión)</field>
            <field eval="0.16" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_24_16"/>
            <field name="tax_code_id" ref="iva_pymes_ded_25_16"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_24_16"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_25_16"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_sop_18" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">18% IVA Soportado (operaciones corrientes)</field>
            <field eval="0.18" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_22_18"/>
            <field name="tax_code_id" ref="iva_pymes_ded_23_18"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_22_18"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_23_18"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
            <field eval="0" name="sequence"/>
        </record>

        <record id="iva_pymes_sop_18_inv" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">18% IVA Soportado (bienes de inversión)</field>
            <field eval="0.18" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_24_18"/>
            <field name="tax_code_id" ref="iva_pymes_ded_25_18"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_24_18"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_25_18"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

 		<record id="iva_pymes_sop_21" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">21% IVA Soportado (operaciones corrientes)</field>
            <field eval="0.21" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_22_21"/>
            <field name="tax_code_id" ref="iva_pymes_ded_23_21"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_22_21"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_23_21"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
            <field eval="0" name="sequence"/>
        </record>

        <record id="iva_pymes_sop_21_inv" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">21% IVA Soportado (bienes de inversión)</field>
            <field eval="0.21" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_24_21"/>
            <field name="tax_code_id" ref="iva_pymes_ded_25_21"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_24_21"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_25_21"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <!-- Plantillas para Extracomunitario-->
        <!-- IVA compras -->
        <record id="iva_pymes_X0_compras_bc" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 0% Importaciones bienes corrientes</field>
            <field name="description">IVA 0% Importaciones bienes corrientes</field>
            <field eval="0.00" name="amount"/>
            <field name="type">percent</field>
            <field name="base_code_id" ref="iva_pymes_ded_26"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_26"/>
            <field name="tax_code_id" ref="iva_pymes_ded_27"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_27"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_X0_compras_bi" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 0% Importaciones bienes de inversión</field>
            <field name="description">IVA 0% Importaciones bienes de inversión</field>
            <field eval="0.00" name="amount"/>
            <field name="type">percent</field>
            <field name="base_code_id" ref="iva_pymes_ded_28"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_28"/>
            <field name="tax_code_id" ref="iva_pymes_ded_29"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_29"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_X4_compras_bc" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 4% Importaciones bienes corrientes</field>
            <field name="description">IVA 4% Importaciones bienes corrientes</field>
            <field eval="0.04" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_26_4"/>
            <field name="tax_code_id" ref="iva_pymes_ded_27_4"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_26_4"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_27_4"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_X4_compras_bi" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 4% Importaciones bienes de inversión</field>
            <field name="description">IVA 4% Importaciones bienes de inversión</field>
            <field eval="0.04" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_28_4"/>
            <field name="tax_code_id" ref="iva_pymes_ded_29_4"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_28_4"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_29_4"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_X7_compras_bc" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 7% Importaciones bienes corrientes</field>
            <field name="description">IVA 7% Importaciones bienes corrientes</field>
            <field eval="0.07" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_26_7"/>
            <field name="tax_code_id" ref="iva_pymes_ded_27_7"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_26_7"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_27_7"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_X7_compras_bi" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 7% Importaciones bienes de inversión</field>
            <field name="description">IVA 7% Importaciones bienes de inversión</field>
            <field eval="0.07" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_28_7"/>
            <field name="tax_code_id" ref="iva_pymes_ded_29_7"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_28_7"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_29_7"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_X8_compras_bc" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 8% Importaciones bienes corrientes</field>
            <field name="description">IVA 8% Importaciones bienes corrientes</field>
            <field eval="0.08" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_26_8"/>
            <field name="tax_code_id" ref="iva_pymes_ded_27_8"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_26_8"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_27_8"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_X8_compras_bi" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 8% Importaciones bienes de inversión</field>
            <field name="description">IVA 8% Importaciones bienes de inversión</field>
            <field eval="0.08" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_28_8"/>
            <field name="tax_code_id" ref="iva_pymes_ded_29_8"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_28_8"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_29_8"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_X10_compras_bc" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 10% Importaciones bienes corrientes</field>
            <field name="description">IVA 10% Importaciones bienes corrientes</field>
            <field eval="0.10" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_26_10"/>
            <field name="tax_code_id" ref="iva_pymes_ded_27_10"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_26_10"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_27_10"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_X10_compras_bi" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 10% Importaciones bienes de inversión</field>
            <field name="description">IVA 10% Importaciones bienes de inversión</field>
            <field eval="0.10" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_28_10"/>
            <field name="tax_code_id" ref="iva_pymes_ded_29_10"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_28_10"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_29_10"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_X16_compras_bc" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 16% Importaciones bienes corrientes</field>
            <field name="description">IVA 16% Importaciones bienes corrientes</field>
            <field eval="0.16" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_26_16"/>
            <field name="tax_code_id" ref="iva_pymes_ded_27_16"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_26_16"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_27_16"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_X16_compras_bi" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 16% Importaciones bienes de inversión</field>
            <field name="description">IVA 16% Importaciones bienes de inversión</field>
            <field eval="0.16" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_28_16"/>
            <field name="tax_code_id" ref="iva_pymes_ded_29_16"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_28_16"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_29_16"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_X18_compras_bc" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 18% Importaciones bienes corrientes</field>
            <field name="description">IVA 18% Importaciones bienes corrientes</field>
            <field eval="0.18" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_26_18"/>
            <field name="tax_code_id" ref="iva_pymes_ded_27_18"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_26_18"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_27_18"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_X18_compras_bi" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 18% Importaciones bienes de inversión</field>
            <field name="description">IVA 18% Importaciones bienes de inversión</field>
            <field eval="0.18" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_28_18"/>
            <field name="tax_code_id" ref="iva_pymes_ded_29_18"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_28_18"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_29_18"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_X21_compras_bc" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 21% Importaciones bienes corrientes</field>
            <field name="description">IVA 21% Importaciones bienes corrientes</field>
            <field eval="0.21" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_26_21"/>
            <field name="tax_code_id" ref="iva_pymes_ded_27_21"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_26_21"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_27_21"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_X21_compras_bi" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 21% Importaciones bienes de inversión</field>
            <field name="description">IVA 21% Importaciones bienes de inversión</field>
            <field eval="0.21" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_28_21"/>
            <field name="tax_code_id" ref="iva_pymes_ded_29_21"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_28_21"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_29_21"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <!-- IVA EXPORTACIONES (VENTAS )-->
        <record id="iva_pymes_X0" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 0% Exportaciones</field>
            <field name="description">IVA 0% Exportaciones</field>
            <field eval="0.00" name="amount"/>
            <field name="type">percent</field>
            <field name="base_code_id" ref="base_pymes_extra_43"/>
            <field name="ref_base_code_id" ref="base_pymes_extra_43"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>

         <!-- Inversión del sujeto pasivo -->
        <record id="iva_pymes_ISP_compras_16" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 16% Inversión del sujeto pasivo</field>
            <field name="description">IVA 16% Inversión del sujeto pasivo</field>
            <field name="amount" eval="1.00"/>
            <field name="type">percent</field>
            <field name="child_depend" eval="1"/>
            <field name="base_sign" eval="1.0"/>
            <field name="tax_sign" eval="1.0"/>
            <field name="ref_base_sign" eval="-1.0"/>
            <field name="ref_tax_sign" eval="-1.0"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_ISP_compras_16_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 16% Inversión del sujeto pasivo (1)</field>
            <field name="parent_id" ref="iva_pymes_ISP_compras_16"/>
            <field name="amount" eval="0.00"/>
            <field name="type">percent</field>
            <field name="base_code_id" ref="base_pymes_extra_44"/>
            <field name="ref_base_code_id" ref="base_pymes_extra_44"/>
            <field name="base_sign" eval="1.0"/>
            <field name="tax_sign" eval="1.0"/>
            <field name="ref_base_sign" eval="-1.0"/>
            <field name="ref_tax_sign" eval="-1.0"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_ISP_compras_16_2" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 16% Inversión del sujeto pasivo (2)</field>
            <field name="parent_id" ref="iva_pymes_ISP_compras_16"/>
            <field name="amount" eval="-0.16"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_07"/>
            <field name="tax_code_id" ref="iva_pymes_dev_09"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_07"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_09"/>
            <field name="tax_sign" eval="-1.0"/>
            <field name="base_sign" eval="1.0"/>
            <field name="ref_tax_sign" eval="1.0"/>
            <field name="ref_base_sign" eval="-1.0"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_ISP_compras_16_3" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 16% Inversión del sujeto pasivo (3)</field>
            <field name="parent_id" ref="iva_pymes_ISP_compras_16"/>
            <field name="amount" eval="0.16"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_22_16"/>
            <field name="tax_code_id" ref="iva_pymes_ded_23_16"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_22_16"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_23_16"/>
            <field name="tax_sign" eval="1.0"/>
            <field name="base_sign" eval="1.0"/>
            <field name="ref_tax_sign" eval="-1.0"/>
            <field name="ref_base_sign" eval="-1.0"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_ISP_compras_18" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 18% Inversión del sujeto pasivo</field>
            <field name="description">IVA 18% Inversión del sujeto pasivo</field>
            <field name="amount" eval="1.00"/>
            <field name="type">percent</field>
            <field name="child_depend" eval="1"/>
            <field name="base_sign" eval="1.0"/>
            <field name="tax_sign" eval="1.0"/>
            <field name="ref_base_sign" eval="-1.0"/>
            <field name="ref_tax_sign" eval="-1.0"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_ISP_compras_18_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 18% Inversión del sujeto pasivo (1)</field>
            <field name="parent_id" ref="iva_pymes_ISP_compras_18"/>
            <field name="amount" eval="0.00"/>
            <field name="type">percent</field>
            <field name="base_code_id" ref="base_pymes_extra_44"/>
            <field name="ref_base_code_id" ref="base_pymes_extra_44"/>
            <field name="base_sign" eval="1.0"/>
            <field name="tax_sign" eval="1.0"/>
            <field name="ref_base_sign" eval="-1.0"/>
            <field name="ref_tax_sign" eval="-1.0"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_ISP_compras_18_2" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 18% Inversión del sujeto pasivo (2)</field>
            <field name="parent_id" ref="iva_pymes_ISP_compras_18"/>
            <field name="amount" eval="-0.18"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_07_18"/>
            <field name="tax_code_id" ref="iva_pymes_dev_09_18"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_07_18"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_09_18"/>
            <field name="tax_sign" eval="-1.0"/>
            <field name="base_sign" eval="1.0"/>
            <field name="ref_tax_sign" eval="1.0"/>
            <field name="ref_base_sign" eval="-1.0"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_ISP_compras_18_3" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 18% Inversión del sujeto pasivo (3)</field>
            <field name="parent_id" ref="iva_pymes_ISP_compras_18"/>
            <field name="amount" eval="0.18"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_22_18"/>
            <field name="tax_code_id" ref="iva_pymes_ded_23_18"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_22_18"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_23_18"/>
            <field name="tax_sign" eval="1.0"/>
            <field name="base_sign" eval="1.0"/>
            <field name="ref_tax_sign" eval="-1.0"/>
            <field name="ref_base_sign" eval="-1.0"/>
            <field name="type_tax_use">purchase</field>
        </record>
<record id="iva_pymes_ISP_compras_21" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 21% Inversión del sujeto pasivo</field>
            <field name="description">IVA 21% Inversión del sujeto pasivo</field>
            <field name="amount" eval="1.00"/>
            <field name="type">percent</field>
            <field name="child_depend" eval="1"/>
            <field name="base_sign" eval="1.0"/>
            <field name="tax_sign" eval="1.0"/>
            <field name="ref_base_sign" eval="-1.0"/>
            <field name="ref_tax_sign" eval="-1.0"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_ISP_compras_21_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 21% Inversión del sujeto pasivo (1)</field>
            <field name="parent_id" ref="iva_pymes_ISP_compras_21"/>
            <field name="amount" eval="0.00"/>
            <field name="type">percent</field>
            <field name="base_code_id" ref="base_pymes_extra_44"/>
            <field name="ref_base_code_id" ref="base_pymes_extra_44"/>
            <field name="base_sign" eval="1.0"/>
            <field name="tax_sign" eval="1.0"/>
            <field name="ref_base_sign" eval="-1.0"/>
            <field name="ref_tax_sign" eval="-1.0"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_ISP_compras_21_2" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 21% Inversión del sujeto pasivo (2)</field>
            <field name="parent_id" ref="iva_pymes_ISP_compras_21"/>
            <field name="amount" eval="-0.21"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_07_21"/>
            <field name="tax_code_id" ref="iva_pymes_dev_09_21"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_07_21"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_09_21"/>
            <field name="tax_sign" eval="-1.0"/>
            <field name="base_sign" eval="1.0"/>
            <field name="ref_tax_sign" eval="1.0"/>
            <field name="ref_base_sign" eval="-1.0"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_ISP_compras_21_3" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 21% Inversión del sujeto pasivo (3)</field>
            <field name="parent_id" ref="iva_pymes_ISP_compras_21"/>
            <field name="amount" eval="0.21"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_22_21"/>
            <field name="tax_code_id" ref="iva_pymes_ded_23_21"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_22_21"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_23_21"/>
            <field name="tax_sign" eval="1.0"/>
            <field name="base_sign" eval="1.0"/>
            <field name="ref_tax_sign" eval="-1.0"/>
            <field name="ref_base_sign" eval="-1.0"/>
            <field name="type_tax_use">purchase</field>
        </record>


        <!-- IVA REPERCUTIDO-->
        <record id="iva_pymes_rep_4" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 4%</field>
            <field eval="0.04" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_01"/>
            <field name="tax_code_id" ref="iva_pymes_dev_03"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_01"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_03"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>

        <record id="iva_pymes_rep_7" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 7%</field>
            <field eval="0.07" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_04"/>
            <field name="tax_code_id" ref="iva_pymes_dev_06"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_04"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_06"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>

        <record id="iva_pymes_rep_8" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 8%</field>
            <field eval="0.08" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_04_8"/>
            <field name="tax_code_id" ref="iva_pymes_dev_06_8"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_04_8"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_06_8"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>

        <record id="iva_pymes_rep_10" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 10%</field>
            <field eval="0.10" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_04_10"/>
            <field name="tax_code_id" ref="iva_pymes_dev_06_10"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_04_10"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_06_10"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>

        <record id="iva_pymes_rep_16" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 16%</field>
            <field eval="0.16" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_07"/>
            <field name="tax_code_id" ref="iva_pymes_dev_09"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_07"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_09"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>

        <record id="iva_pymes_rep_18" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 18%</field>
            <field eval="0.18" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_07_18"/>
            <field name="tax_code_id" ref="iva_pymes_dev_09_18"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_07_18"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_09_18"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
            <field eval="0" name="sequence"/>
        </record>

		<record id="iva_pymes_rep_21" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 21%</field>
            <field eval="0.21" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_07_21"/>
            <field name="tax_code_id" ref="iva_pymes_dev_09_21"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_07_21"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_09_21"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
            <field eval="0" name="sequence"/>
        </record>

        <!-- Plantillas para recargo de equivalencia-->
        <record id="re_pymes_05" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">0.50% Recargo Equivalencia Ventas</field>
            <field eval="0.005" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_10"/>
            <field name="tax_code_id" ref="iva_pymes_dev_12"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_10"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_12"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>

        <record id="re_pymes_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">1% Recargo Equivalencia Ventas</field>
            <field eval="0.01" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_13"/>
            <field name="tax_code_id" ref="iva_pymes_dev_15"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_13"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_15"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>

        <record id="re_pymes_14" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">1.4% Recargo Equivalencia Ventas</field>
            <field eval="0.014" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_13_14"/>
            <field name="tax_code_id" ref="iva_pymes_dev_15_14"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_13_14"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_15_14"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>

        <record id="re_pymes_4" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">4% Recargo Equivalencia Ventas</field>
            <field eval="0.04" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_16"/>
            <field name="tax_code_id" ref="iva_pymes_dev_18"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_16"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_18"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>

        <record id="re_pymes_52" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">5.2% Recargo Equivalencia Ventas</field>
            <field eval="0.052" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_16_52"/>
            <field name="tax_code_id" ref="iva_pymes_dev_18_52"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_16_52"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_18_52"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>
        <record id="re_pymes_buy_05" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">0.50% Recargo Equivalencia Compras</field>
            <field eval="0.005" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_10"/>
            <field name="tax_code_id" ref="iva_pymes_ded_12"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_10"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_12"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="re_pymes_buy_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">1% Recargo Equivalencia Compras</field>
            <field eval="0.01" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_13"/>
            <field name="tax_code_id" ref="iva_pymes_ded_15"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_13"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_15"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="re_pymes_buy_14" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">1.4% Recargo Equivalencia Compras</field>
            <field eval="0.014" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_13_14"/>
            <field name="tax_code_id" ref="iva_pymes_ded_15_14"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_13_14"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_15_14"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="re_pymes_buy_4" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">4% Recargo Equivalencia Compras</field>
            <field eval="0.04" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_16"/>
            <field name="tax_code_id" ref="iva_pymes_ded_18"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_16"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_18"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="re_pymes_buy_52" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">5.2% Recargo Equivalencia Compras</field>
            <field eval="0.052" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_16_52"/>
            <field name="tax_code_id" ref="iva_pymes_ded_18_52"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_16_52"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_18_52"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>


<!-- OPERACIONES INTRACOMUNITARIAS -->

        <!-- VENTAS -->
        <record id="iva_pymes_IO" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 0% Intracomunitario</field>
            <field name="description">IVA 0% Intracomunitario 0</field>
            <field eval="0.00" name="amount"/>
            <field name="type">percent</field>
            <field name="base_code_id" ref="base_pymes_intra_42"/>
            <field name="ref_base_code_id" ref="base_pymes_intra_42"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">sale</field>
        </record>


        <!-- COMPRAS -->

        <record id="iva_pymes_IC_compras_4_bc" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 4% Intracomunitario. Bienes corrientes</field>
            <field name="description">IVA 4% Intracomunitario. Bienes corrientes</field>
            <field eval="1.00" name="amount"/>
            <field name="type">percent</field>
            <field eval="1" name="child_depend"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_4_bc_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_4_bc"/>
            <field name="name">IVA 4% Intracomunitario. Bienes corrientes (1)</field>
            <field eval="0.04" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_30_4"/>
            <field name="tax_code_id" ref="iva_pymes_ded_31_4"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_30_4"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_31_4"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_4_bc_2" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_4_bc"/>
            <field name="name">IVA 4% Intracomunitario. Bienes corrientes (2)</field>
            <field eval="-0.04" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_19"/>
            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="-1.0" name="tax_sign"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_IC_compras_4_bi" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 4% Intracomunitario. Bienes de inversión</field>
            <field name="description">IVA 4% Intracomunitario. Bienes de inversión</field>
            <field eval="1.00" name="amount"/>
            <field name="type">percent</field>
            <field eval="1" name="child_depend"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_4_bi_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_4_bi"/>
            <field name="name">IVA 4% Intracomunitario. Bienes de inversión (1)</field>
            <field eval="0.04" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_32_4"/>
            <field name="tax_code_id" ref="iva_pymes_ded_33_4"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_32_4"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_33_4"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_4_bi_2" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_4_bi"/>
            <field name="name">IVA 4% Intracomunitario. Bienes de inversión (2)</field>
            <field eval="-0.04" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_19"/>
            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="-1.0" name="tax_sign"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_7_bc" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 7% Intracomunitario. Bienes corrientes</field>
            <field name="description">IVA 7% Intracomunitario. Bienes corrientes</field>
            <field eval="1.00" name="amount"/>
            <field name="type">percent</field>
            <field eval="1" name="child_depend"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_7_bc_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_7_bc"/>
            <field name="name">IVA 7% Intracomunitario. Bienes corrientes (1)</field>
            <field eval="0.07" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_30_7"/>
            <field name="tax_code_id" ref="iva_pymes_ded_31_7"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_30_7"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_31_7"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_7_bc_2" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_7_bc"/>
            <field name="name">IVA 7% Intracomunitario. Bienes corrientes (2)</field>
            <field eval="-0.07" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_19"/>
            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="-1.0" name="tax_sign"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_IC_compras_7_bi" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 7% Intracomunitario. Bienes de inversión</field>
            <field name="description">IVA 7% Intracomunitario. Bienes de inversión</field>
            <field eval="1.00" name="amount"/>
            <field name="type">percent</field>
            <field eval="1" name="child_depend"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_IC_compras_7_bi_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_7_bi"/>
            <field name="name">IVA 7% Intracomunitario. Bienes de inversión (1)</field>
            <field eval="0.07" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_32_7"/>
            <field name="tax_code_id" ref="iva_pymes_ded_33_7"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_32_7"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_33_7"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_IC_compras_7_bi_2" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_7_bi"/>
            <field name="name">IVA 7% Intracomunitario. Bienes de inversión (2)</field>
            <field eval="-0.07" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_19"/>
            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="-1.0" name="tax_sign"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_IC_compras_8_bc" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 8% Intracomunitario. Bienes corrientes</field>
            <field name="description">IVA 8% Intracomunitario. Bienes corrientes</field>
            <field eval="1.00" name="amount"/>
            <field name="type">percent</field>
            <field eval="1" name="child_depend"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_8_bc_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_8_bc"/>
            <field name="name">IVA 8% Intracomunitario. Bienes corrientes (1)</field>
            <field eval="0.08" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_30_8"/>
            <field name="tax_code_id" ref="iva_pymes_ded_31_8"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_30_8"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_31_8"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_8_bc_2" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_8_bc"/>
            <field name="name">IVA 8% Intracomunitario. Bienes corrientes (2)</field>
            <field eval="-0.08" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_19"/>
            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="-1.0" name="tax_sign"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_IC_compras_8_bi" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 8% Intracomunitario. Bienes de inversión</field>
            <field name="description">IVA 8% Intracomunitario. Bienes de inversión</field>
            <field eval="1.00" name="amount"/>
            <field name="type">percent</field>
            <field eval="1" name="child_depend"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_8_bi_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_8_bi"/>
            <field name="name">IVA 8% Intracomunitario. Bienes de inversión (1)</field>
            <field eval="0.08" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_32_8"/>
            <field name="tax_code_id" ref="iva_pymes_ded_33_8"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_32_8"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_33_8"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_8_bi_2" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_8_bi"/>
            <field name="name">IVA 8% Intracomunitario. Bienes de inversión (2)</field>
            <field eval="-0.08" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_19"/>
            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="-1.0" name="tax_sign"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_IC_compras_10_bc" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 10% Intracomunitario. Bienes corrientes</field>
            <field name="description">IVA 10% Intracomunitario. Bienes corrientes</field>
            <field eval="1.00" name="amount"/>
            <field name="type">percent</field>
            <field eval="1" name="child_depend"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_10_bc_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_10_bc"/>
            <field name="name">IVA 10% Intracomunitario. Bienes corrientes (1)</field>
            <field eval="0.10" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_30_10"/>
            <field name="tax_code_id" ref="iva_pymes_ded_31_10"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_30_10"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_31_8"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_10_bc_2" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_10_bc"/>
            <field name="name">IVA 10% Intracomunitario. Bienes corrientes (2)</field>
            <field eval="-0.10" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_19"/>
            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="-1.0" name="tax_sign"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_IC_compras_10_bi" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 10% Intracomunitario. Bienes de inversión</field>
            <field name="description">IVA 10% Intracomunitario. Bienes de inversión</field>
            <field eval="1.00" name="amount"/>
            <field name="type">percent</field>
            <field eval="1" name="child_depend"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_10_bi_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_10_bi"/>
            <field name="name">IVA 10% Intracomunitario. Bienes de inversión (1)</field>
            <field eval="0.10" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_32_10"/>
            <field name="tax_code_id" ref="iva_pymes_ded_33_10"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_32_10"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_33_10"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_10_bi_2" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_10_bi"/>
            <field name="name">IVA 10% Intracomunitario. Bienes de inversión (2)</field>
            <field eval="-0.10" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_19"/>
            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="-1.0" name="tax_sign"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_IC_compras_16_bc" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 16% Intracomunitario. Bienes corrientes</field>
            <field name="description">IVA 16% Intracomunitario. Bienes corrientes</field>
            <field eval="1.00" name="amount"/>
            <field name="type">percent</field>
            <field eval="1" name="child_depend"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_16_bc_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_16_bc"/>
            <field name="name">IVA 16% Intracomunitario. Bienes corrientes (1)</field>
            <field eval="0.16" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_30_16"/>
            <field name="tax_code_id" ref="iva_pymes_ded_31_16"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_30_16"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_31_16"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_16_bc_2" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_16_bc"/>
            <field name="name">IVA 16% Intracomunitario. Bienes corrientes (2)</field>
            <field eval="-0.16" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_19"/>
            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="-1.0" name="tax_sign"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_IC_compras_16_bi" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 16% Intracomunitario. Bienes de inversión</field>
            <field name="description">IVA 16% Intracomunitario. Bienes de inversión</field>
            <field eval="1.00" name="amount"/>
            <field name="type">percent</field>
            <field eval="1" name="child_depend"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_16_bi_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_16_bi"/>
            <field name="name">IVA 16% Intracomunitario. Bienes de inversión (1)</field>
            <field eval="0.16" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_32_16"/>
            <field name="tax_code_id" ref="iva_pymes_ded_33_16"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_32_16"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_33_16"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_16_bi_2" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_16_bi"/>
            <field name="name">IVA 16% Intracomunitario. Bienes de inversión (2)</field>
            <field eval="-0.16" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_19"/>
            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="-1.0" name="tax_sign"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="iva_pymes_IC_compras_18_bc" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 18% Intracomunitario. Bienes corrientes</field>
            <field name="description">IVA 18% Intracomunitario. Bienes corrientes</field>
            <field eval="1.00" name="amount"/>
            <field name="type">percent</field>
            <field eval="1" name="child_depend"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_18_bc_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_18_bc"/>
            <field name="name">IVA 18% Intracomunitario. Bienes corrientes (1)</field>
            <field eval="0.18" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_30_18"/>
            <field name="tax_code_id" ref="iva_pymes_ded_31_18"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_30_18"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_31_18"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_18_bc_2" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_18_bc"/>
            <field name="name">IVA 18% Intracomunitario. Bienes corrientes (2)</field>
            <field eval="-0.18" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_19"/>
            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="-1.0" name="tax_sign"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <!--record id="vat_IO_buy_21b_3" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="vat_IO_buy_21b"/>
            <field name="name">Biens Déductibles 21% (3)</field>
            <field eval="0.00" name="amount"/>
            <field name="type">percent</field>
            <field name="ref_base_code_id" ref="vat_code_a86"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record-->
<!-- ES NECESARIO ESTE ÚLTIMO REGISTRO????-->

		<record id="iva_pymes_IC_compras_18_bi" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 18% Intracomunitario. Bienes de inversión</field>
            <field name="description">IVA 18% Intracomunitario. Bienes de inversión</field>
            <field eval="1.00" name="amount"/>
            <field name="type">percent</field>
            <field eval="1" name="child_depend"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_18_bi_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_18_bi"/>
            <field name="name">IVA 18% Intracomunitario. Bienes de inversión (1)</field>
            <field eval="0.18" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_32_18"/>
            <field name="tax_code_id" ref="iva_pymes_ded_33_18"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_32_18"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_33_18"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_18_bi_2" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_18_bi"/>
            <field name="name">IVA 18% Intracomunitario. Bienes de inversión (2)</field>
            <field eval="-0.18" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_19"/>
            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="-1.0" name="tax_sign"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>


		<record id="iva_pymes_IC_compras_21_bc" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 21% Intracomunitario. Bienes corrientes</field>
            <field name="description">IVA 21% Intracomunitario. Bienes corrientes</field>
            <field eval="1.00" name="amount"/>
            <field name="type">percent</field>
            <field eval="1" name="child_depend"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_21_bc_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_21_bc"/>
            <field name="name">IVA 21% Intracomunitario. Bienes corrientes (1)</field>
            <field eval="0.21" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_30_21"/>
            <field name="tax_code_id" ref="iva_pymes_ded_31_21"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_30_21"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_31_21"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_21_bc_2" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_21_bc"/>
            <field name="name">IVA 21% Intracomunitario. Bienes corrientes (2)</field>
            <field eval="-0.21" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_19"/>
            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="-1.0" name="tax_sign"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

		<record id="iva_pymes_IC_compras_21_bi" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">IVA 21% Intracomunitario. Bienes de inversión</field>
            <field name="description">IVA 21% Intracomunitario. Bienes de inversión</field>
            <field eval="1.00" name="amount"/>
            <field name="type">percent</field>
            <field eval="1" name="child_depend"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_21_bi_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_21_bi"/>
            <field name="name">IVA 21% Intracomunitario. Bienes de inversión (1)</field>
            <field eval="0.21" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_472000"/>
            <field name="account_collected_id" ref="pgc_pymes_472000"/>
            <field name="base_code_id" ref="iva_pymes_ded_32_21"/>
            <field name="tax_code_id" ref="iva_pymes_ded_33_21"/>
            <field name="ref_base_code_id" ref="iva_pymes_ded_32_21"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_ded_33_21"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>
        <record id="iva_pymes_IC_compras_21_bi_2" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="parent_id" ref="iva_pymes_IC_compras_21_bi"/>
            <field name="name">IVA 21% Intracomunitario. Bienes de inversión (2)</field>
            <field eval="-0.21" name="amount"/>
            <field name="type">percent</field>
            <field name="account_paid_id" ref="pgc_pymes_477000"/>
            <field name="account_collected_id" ref="pgc_pymes_477000"/>
            <field name="base_code_id" ref="iva_pymes_dev_19"/>
            <field name="tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="-1.0" name="tax_sign"/>
            <field name="ref_base_code_id" ref="iva_pymes_dev_19"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="ref_tax_code_id" ref="iva_pymes_dev_20"/>
            <field eval="1.0" name="ref_tax_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <!-- RETENCIONES DE IRPF -->
        <!--
        - Novedad 2010: Los rendimientos derivados de rentas de capital mobiliario o inmobiliario, el tipo base de retención pasa del 18% al 19% para los primeros 6000 EUR y al 21% a partir de los 6000 EUR.
        - Tipo general de retención IRPF al 18%. Se aplica a rendimientos por arrendamientos de inmuebles urbanos y ganancias patrimoniales sometidas a retención.
        - Rendimientos de actividades profesionales: 15% (tipo general) y 7% (tipo especial reducido por inicio de actividad)
        - Rendimientos de actividades agrícolas, ganaderas, forestales: 2%
        - Retención del 1% a aplicar en el pago de rendimientos a empresarios en módulos.-->

        <!-- RETENCIONES DE IRPF: Hacienda pública, acreedora por retenciones practicadas a proveedores -->

        <!--Base imponible-->
        <record id="irpf_pymes_base" model="account.tax.code.template">
            <field name="name">IRPF Retenciones practicadas Base Imponible</field>
            <field name="code">B.IRPF</field>
            <field name="sign">1.0</field>
            <field name="parent_id" ref="vat_code_chart_pymes_root"/>
        </record>

        <record id="irpf_pymes_base_1" model="account.tax.code.template">
            <field name="name">IRPF Retenciones practicadas Base Imponible 1%</field>
            <field name="code">B.IRPF1</field>
            <field name="parent_id" ref="irpf_pymes_base"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_base_2" model="account.tax.code.template">
            <field name="name">IRPF Retenciones practicadas Base Imponible 2%</field>
            <field name="code">B.IRPF2</field>
            <field name="parent_id" ref="irpf_pymes_base"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_base_7" model="account.tax.code.template">
            <field name="name">IRPF Retenciones practicadas Base Imponible 7%</field>
            <field name="code">B.IRPF7</field>
            <field name="parent_id" ref="irpf_pymes_base"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_base_9" model="account.tax.code.template">
            <field name="name">IRPF Retenciones practicadas Base Imponible 9%</field>
            <field name="code">B.IRPF9</field>
            <field name="parent_id" ref="irpf_pymes_base"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_base_15" model="account.tax.code.template">
            <field name="name">IRPF Retenciones practicadas Base Imponible 15%</field>
            <field name="code">B.IRPF15</field>
            <field name="parent_id" ref="irpf_pymes_base"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_base_18" model="account.tax.code.template">
            <field name="name">IRPF Retenciones practicadas Base Imponible 18%</field>
            <field name="code">B.IRPF18</field>
            <field name="parent_id" ref="irpf_pymes_base"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_base_19" model="account.tax.code.template">
            <field name="name">IRPF Retenciones practicadas Base Imponible 19%</field>
            <field name="code">B.IRPF19</field>
            <field name="parent_id" ref="irpf_pymes_base"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_base_20" model="account.tax.code.template">
            <field name="name">IRPF Retenciones practicadas Base Imponible 20%</field>
            <field name="code">B.IRPF20</field>
            <field name="parent_id" ref="irpf_pymes_base"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_base_21" model="account.tax.code.template">
            <field name="name">IRPF Retenciones practicadas Base Imponible 21%</field>
            <field name="code">B.IRPF21</field>
            <field name="parent_id" ref="irpf_pymes_base"/>
            <field name="sign">1.0</field>
        </record>

        <!--Cuotas-->
        <record id="irpf_pymes_cuota_total" model="account.tax.code.template">
            <field name="name">IRPF Retenciones practicadas Total Cuota</field>
            <field name="code">IRPF</field>
            <field name="parent_id" ref="vat_code_chart_pymes_root"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_cuota_1" model="account.tax.code.template">
            <field name="name">IRPF Retenciones practicadas Cuota 1%</field>
            <field name="code">IRPF1</field>
            <field name="parent_id" ref="irpf_pymes_cuota_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_cuota_2" model="account.tax.code.template">
            <field name="name">IRPF Retenciones practicadas Cuota 2%</field>
            <field name="code">IRPF2</field>
            <field name="parent_id" ref="irpf_pymes_cuota_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_cuota_7" model="account.tax.code.template">
            <field name="name">IRPF Retenciones practicadas Cuota 7%</field>
            <field name="code">IRPF7</field>
            <field name="parent_id" ref="irpf_pymes_cuota_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_cuota_9" model="account.tax.code.template">
            <field name="name">IRPF Retenciones practicadas Cuota 9%</field>
            <field name="code">IRPF9</field>
            <field name="parent_id" ref="irpf_pymes_cuota_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_cuota_15" model="account.tax.code.template">
            <field name="name">IRPF Retenciones practicadas Cuota 15%</field>
            <field name="code">IRPF15</field>
            <field name="parent_id" ref="irpf_pymes_cuota_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_cuota_18" model="account.tax.code.template">
            <field name="name">IRPF Retenciones practicadas Cuota 18%</field>
            <field name="code">IRPF18</field>
            <field name="parent_id" ref="irpf_pymes_cuota_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_cuota_19" model="account.tax.code.template">
            <field name="name">IRPF Retenciones practicadas Cuota 19%</field>
            <field name="code">IRPF19</field>
            <field name="parent_id" ref="irpf_pymes_cuota_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_cuota_20" model="account.tax.code.template">
            <field name="name">IRPF Retenciones practicadas Cuota 20%</field>
            <field name="code">IRPF20</field>
            <field name="parent_id" ref="irpf_pymes_cuota_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_cuota_21" model="account.tax.code.template">
            <field name="name">IRPF Retenciones practicadas Cuota 21%</field>
            <field name="code">IRPF21</field>
            <field name="parent_id" ref="irpf_pymes_cuota_total"/>
            <field name="sign">1.0</field>
        </record>

        <!--Cuentas para Retenciones-->
        <record id="pgc_pymes_475101" model="account.account.template">
            <field name="code">475101</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4751"/>
            <field name="type">other</field>
            <field name="name">Hacienda Pública. Retenciones empresarios módulos 1%</field>
            <field name="user_type" ref="tax"/>
        </record>

        <record id="pgc_pymes_475102" model="account.account.template">
            <field name="code">475102</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4751"/>
            <field name="type">other</field>
            <field name="name">Hacienda Pública. Retenciones act. agrícolas, ganaderas, forestales 2%</field>
            <field name="user_type" ref="tax"/>
        </record>

        <record id="pgc_pymes_475107" model="account.account.template">
            <field name="code">475107</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4751"/>
            <field name="type">other</field>
            <field name="name">Hacienda Pública. Retenciones act. profesionales 7%</field>
            <field name="user_type" ref="tax"/>
        </record>

        <record id="pgc_pymes_475109" model="account.account.template">
            <field name="code">475109</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4751"/>
            <field name="type">other</field>
            <field name="name">Hacienda Pública. Retenciones act. profesionales 9%</field>
            <field name="user_type" ref="tax"/>
        </record>

        <record id="pgc_pymes_475115" model="account.account.template">
            <field name="code">475115</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4751"/>
            <field name="type">other</field>
            <field name="name">Hacienda Pública. Retenciones act. profesionales 15%</field>
            <field name="user_type" ref="tax"/>
        </record>

        <record id="pgc_pymes_475118" model="account.account.template">
            <field name="code">475118</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4751"/>
            <field name="type">other</field>
            <field name="name">Hacienda Pública. Retenciones arrendamientos, cap. mobiliario 18%</field>
            <field name="user_type" ref="tax"/>
        </record>

        <record id="pgc_pymes_475119" model="account.account.template">
            <field name="code">475119</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4751"/>
            <field name="type">other</field>
            <field name="name">Hacienda Pública. Retenciones arrendamientos, cap. mobiliario 19%</field>
            <field name="user_type" ref="tax"/>
        </record>

        <record id="pgc_pymes_475120" model="account.account.template">
            <field name="code">475120</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4751"/>
            <field name="type">other</field>
            <field name="name">Hacienda Pública. Retenciones arrendamientos, cap. mobiliario 20%</field>
            <field name="user_type" ref="tax"/>
        </record>

        <record id="pgc_pymes_475121" model="account.account.template">
            <field name="code">475121</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4751"/>
            <field name="type">other</field>
            <field name="name">Hacienda Pública. Retenciones arrendamientos, cap. mobiliario 21%</field>
            <field name="user_type" ref="tax"/>
        </record>

        <!-- Plantillas de retenciones-->
        <record id="irpf_pymes_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">Retenciones IRPF 1%</field>
            <field eval="-0.01" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_475101"/>
            <field name="account_paid_id" ref="pgc_pymes_475101"/>
            <field name="base_code_id" ref="irpf_pymes_base_1"/>
            <field name="tax_code_id" ref="irpf_pymes_cuota_1"/>
            <field name="ref_base_code_id" ref="irpf_pymes_base_1"/>
            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_1"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="irpf_pymes_2" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">Retenciones IRPF 2%</field>
            <field eval="-0.02" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_475102"/>
            <field name="account_paid_id" ref="pgc_pymes_475102"/>
            <field name="base_code_id" ref="irpf_pymes_base_2"/>
            <field name="tax_code_id" ref="irpf_pymes_cuota_2"/>
            <field name="ref_base_code_id" ref="irpf_pymes_base_2"/>
            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_2"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="irpf_pymes_7" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">Retenciones IRPF 7%</field>
            <field eval="-0.07" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_475107"/>
            <field name="account_paid_id" ref="pgc_pymes_475107"/>
            <field name="base_code_id" ref="irpf_pymes_base_7"/>
            <field name="tax_code_id" ref="irpf_pymes_cuota_7"/>
            <field name="ref_base_code_id" ref="irpf_pymes_base_7"/>
            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_7"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="irpf_pymes_9" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">Retenciones IRPF 9%</field>
            <field eval="-0.09" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_475109"/>
            <field name="account_paid_id" ref="pgc_pymes_475109"/>
            <field name="base_code_id" ref="irpf_pymes_base_9"/>
            <field name="tax_code_id" ref="irpf_pymes_cuota_9"/>
            <field name="ref_base_code_id" ref="irpf_pymes_base_9"/>
            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_9"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="irpf_pymes_15" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">Retenciones IRPF 15%</field>
            <field eval="-0.15" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_475115"/>
            <field name="account_paid_id" ref="pgc_pymes_475115"/>
            <field name="base_code_id" ref="irpf_pymes_base_15"/>
            <field name="tax_code_id" ref="irpf_pymes_cuota_15"/>
            <field name="ref_base_code_id" ref="irpf_pymes_base_15"/>
            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_15"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="irpf_pymes_18" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">Retenciones IRPF 18%</field>
            <field eval="-0.18" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_475118"/>
            <field name="account_paid_id" ref="pgc_pymes_475118"/>
            <field name="base_code_id" ref="irpf_pymes_base_18"/>
            <field name="tax_code_id" ref="irpf_pymes_cuota_18"/>
            <field name="ref_base_code_id" ref="irpf_pymes_base_18"/>
            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_18"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="irpf_pymes_19" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">Retenciones IRPF 19%</field>
            <field eval="-0.19" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_475119"/>
            <field name="account_paid_id" ref="pgc_pymes_475119"/>
            <field name="base_code_id" ref="irpf_pymes_base_19"/>
            <field name="tax_code_id" ref="irpf_pymes_cuota_19"/>
            <field name="ref_base_code_id" ref="irpf_pymes_base_19"/>
            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_19"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="irpf_pymes_20" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">Retenciones IRPF 20%</field>
            <field eval="-0.20" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_475120"/>
            <field name="account_paid_id" ref="pgc_pymes_475120"/>
            <field name="base_code_id" ref="irpf_pymes_base_20"/>
            <field name="tax_code_id" ref="irpf_pymes_cuota_20"/>
            <field name="ref_base_code_id" ref="irpf_pymes_base_20"/>
            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_20"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <record id="irpf_pymes_21" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">Retenciones IRPF 21%</field>
            <field eval="-0.21" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_475121"/>
            <field name="account_paid_id" ref="pgc_pymes_475121"/>
            <field name="base_code_id" ref="irpf_pymes_base_21"/>
            <field name="tax_code_id" ref="irpf_pymes_cuota_21"/>
            <field name="ref_base_code_id" ref="irpf_pymes_base_21"/>
            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_21"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">purchase</field>
        </record>

        <!-- RETENCIONES DE IRPF: Hacienda pública, retenciones a cuenta como clientes -->

        <!--Base imponible-->
        <record id="irpf_pymes_base_sale" model="account.tax.code.template">
            <field name="name">IRPF Retenciones a cuenta Base Imponible</field>
            <field name="code">B.IRPF AC</field>
            <field name="sign">1.0</field>
            <field name="parent_id" ref="vat_code_chart_pymes_root"/>
        </record>

        <record id="irpf_pymes_base_sale_1" model="account.tax.code.template">
            <field name="name">IRPF Retenciones a cuenta Base Imponible 1%</field>
            <field name="code">B.IRPF1 AC</field>
            <field name="parent_id" ref="irpf_pymes_base_sale"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_base_sale_2" model="account.tax.code.template">
            <field name="name">IRPF Retenciones a cuenta Base Imponible 2%</field>
            <field name="code">B.IRPF2 AC</field>
            <field name="parent_id" ref="irpf_pymes_base_sale"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_base_sale_7" model="account.tax.code.template">
            <field name="name">IRPF Retenciones a cuenta Base Imponible 7%</field>
            <field name="code">B.IRPF7 AC</field>
            <field name="parent_id" ref="irpf_pymes_base_sale"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_base_sale_9" model="account.tax.code.template">
            <field name="name">IRPF Retenciones a cuenta Base Imponible 9%</field>
            <field name="code">B.IRPF9 AC</field>
            <field name="parent_id" ref="irpf_pymes_base_sale"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_base_sale_15" model="account.tax.code.template">
            <field name="name">IRPF Retenciones a cuenta Base Imponible 15%</field>
            <field name="code">B.IRPF15 AC</field>
            <field name="parent_id" ref="irpf_pymes_base_sale"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_base_sale_18" model="account.tax.code.template">
            <field name="name">IRPF Retenciones a cuenta Base Imponible 18%</field>
            <field name="code">B.IRPF18 AC</field>
            <field name="parent_id" ref="irpf_pymes_base_sale"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_base_sale_19" model="account.tax.code.template">
            <field name="name">IRPF Retenciones a cuenta Base Imponible 19%</field>
            <field name="code">B.IRPF19 AC</field>
            <field name="parent_id" ref="irpf_pymes_base_sale"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_base_sale_20" model="account.tax.code.template">
            <field name="name">IRPF Retenciones a cuenta Base Imponible 20%</field>
            <field name="code">B.IRPF20 AC</field>
            <field name="parent_id" ref="irpf_pymes_base_sale"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_base_sale_21" model="account.tax.code.template">
            <field name="name">IRPF Retenciones a cuenta Base Imponible 21%</field>
            <field name="code">B.IRPF21 AC</field>
            <field name="parent_id" ref="irpf_pymes_base_sale"/>
            <field name="sign">1.0</field>
        </record>

        <!--Cuotas-->
        <record id="irpf_pymes_cuota_sale_total" model="account.tax.code.template">
            <field name="name">IRPF Retenciones a cuenta Total Cuota</field>
            <field name="code">IRPF AC</field>
            <field name="parent_id" ref="vat_code_chart_pymes_root"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_cuota_sale_1" model="account.tax.code.template">
            <field name="name">IRPF Retenciones a cuenta Cuota 1%</field>
            <field name="code">IRPF1 AC</field>
            <field name="parent_id" ref="irpf_pymes_cuota_sale_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_cuota_sale_2" model="account.tax.code.template">
            <field name="name">IRPF Retenciones a cuenta Cuota 2%</field>
            <field name="code">IRPF2 AC</field>
            <field name="parent_id" ref="irpf_pymes_cuota_sale_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_cuota_sale_7" model="account.tax.code.template">
            <field name="name">IRPF Retenciones a cuenta Cuota 7%</field>
            <field name="code">IRPF7 AC</field>
            <field name="parent_id" ref="irpf_pymes_cuota_sale_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_cuota_sale_9" model="account.tax.code.template">
            <field name="name">IRPF Retenciones a cuenta Cuota 9%</field>
            <field name="code">IRPF9 AC</field>
            <field name="parent_id" ref="irpf_pymes_cuota_sale_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_cuota_sale_15" model="account.tax.code.template">
            <field name="name">IRPF Retenciones a cuenta Cuota 15%</field>
            <field name="code">IRPF15 AC</field>
            <field name="parent_id" ref="irpf_pymes_cuota_sale_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_cuota_sale_18" model="account.tax.code.template">
            <field name="name">IRPF Retenciones a cuenta Cuota 18%</field>
            <field name="code">IRPF18 AC</field>
            <field name="parent_id" ref="irpf_pymes_cuota_sale_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_cuota_sale_19" model="account.tax.code.template">
            <field name="name">IRPF Retenciones a cuenta Cuota 19%</field>
            <field name="code">IRPF19 AC</field>
            <field name="parent_id" ref="irpf_pymes_cuota_sale_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_cuota_sale_20" model="account.tax.code.template">
            <field name="name">IRPF Retenciones a cuenta Cuota 20%</field>
            <field name="code">IRPF20 AC</field>
            <field name="parent_id" ref="irpf_pymes_cuota_sale_total"/>
            <field name="sign">1.0</field>
        </record>

        <record id="irpf_pymes_cuota_sale_21" model="account.tax.code.template">
            <field name="name">IRPF Retenciones a cuenta Cuota 21%</field>
            <field name="code">IRPF21 AC</field>
            <field name="parent_id" ref="irpf_pymes_cuota_sale_total"/>
            <field name="sign">1.0</field>
        </record>

        <!--Cuentas para Retenciones-->
        <record id="pgc_pymes_473001" model="account.account.template">
            <field name="code">473001</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_473"/>
            <field name="type">other</field>
            <field name="name">Hacienda Pública. Retenciones a cuenta empresarios módulos 1%</field>
            <field name="user_type" ref="tax"/>
        </record>

        <record id="pgc_pymes_473002" model="account.account.template">
            <field name="code">473002</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_473"/>
            <field name="type">other</field>
            <field name="name">Hacienda Pública. Retenciones a cuenta act. agrícolas, ganaderas, forestales 2%</field>
            <field name="user_type" ref="tax"/>
        </record>

        <record id="pgc_pymes_473007" model="account.account.template">
            <field name="code">473007</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_473"/>
            <field name="type">other</field>
            <field name="name">Hacienda Pública. Retenciones a cuenta act. profesionales 7%</field>
            <field name="user_type" ref="tax"/>
        </record>

        <record id="pgc_pymes_473009" model="account.account.template">
            <field name="code">473009</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_473"/>
            <field name="type">other</field>
            <field name="name">Hacienda Pública. Retenciones a cuenta act. profesionales 9%</field>
            <field name="user_type" ref="tax"/>
        </record>

        <record id="pgc_pymes_473015" model="account.account.template">
            <field name="code">473015</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_473"/>
            <field name="type">other</field>
            <field name="name">Hacienda Pública. Retenciones a cuenta act. profesionales 15%</field>
            <field name="user_type" ref="tax"/>
        </record>

        <record id="pgc_pymes_473018" model="account.account.template">
            <field name="code">473018</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_473"/>
            <field name="type">other</field>
            <field name="name">Hacienda Pública. Retenciones a cuenta arrendamientos, cap. mobiliario 18%</field>
            <field name="user_type" ref="tax"/>
        </record>

        <record id="pgc_pymes_473019" model="account.account.template">
            <field name="code">473019</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_473"/>
            <field name="type">other</field>
            <field name="name">Hacienda Pública. Retenciones a cuenta arrendamientos, cap. mobiliario 19%</field>
            <field name="user_type" ref="tax"/>
        </record>

        <record id="pgc_pymes_473020" model="account.account.template">
            <field name="code">473020</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_473"/>
            <field name="type">other</field>
            <field name="name">Hacienda Pública. Retenciones a cuenta arrendamientos, cap. mobiliario 20%</field>
            <field name="user_type" ref="tax"/>
        </record>

        <record id="pgc_pymes_473021" model="account.account.template">
            <field name="code">473021</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_473"/>
            <field name="type">other</field>
            <field name="name">Hacienda Pública. Retenciones a cuenta arrendamientos, cap. mobiliario 21%</field>
            <field name="user_type" ref="tax"/>
        </record>

        <!-- Plantillas de retenciones-->
        <record id="irpf_pymes_sale_1" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">Retenciones a cuenta IRPF 1%</field>
            <field eval="-0.01" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_473001"/>
            <field name="account_paid_id" ref="pgc_pymes_473001"/>
            <field name="base_code_id" ref="irpf_pymes_base_sale_1"/>
            <field name="tax_code_id" ref="irpf_pymes_cuota_sale_1"/>
            <field name="ref_base_code_id" ref="irpf_pymes_base_sale_1"/>
            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_sale_1"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>

        <record id="irpf_pymes_sale_2" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">Retenciones a cuenta IRPF 2%</field>
            <field eval="-0.02" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_473002"/>
            <field name="account_paid_id" ref="pgc_pymes_473002"/>
            <field name="base_code_id" ref="irpf_pymes_base_sale_2"/>
            <field name="tax_code_id" ref="irpf_pymes_cuota_sale_2"/>
            <field name="ref_base_code_id" ref="irpf_pymes_base_sale_2"/>
            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_sale_2"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>

        <record id="irpf_pymes_sale_7" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">Retenciones a cuenta IRPF 7%</field>
            <field eval="-0.07" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_473007"/>
            <field name="account_paid_id" ref="pgc_pymes_473007"/>
            <field name="base_code_id" ref="irpf_pymes_base_sale_7"/>
            <field name="tax_code_id" ref="irpf_pymes_cuota_sale_7"/>
            <field name="ref_base_code_id" ref="irpf_pymes_base_sale_7"/>
            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_sale_7"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>

        <record id="irpf_pymes_sale_9" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">Retenciones a cuenta IRPF 9%</field>
            <field eval="-0.09" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_473009"/>
            <field name="account_paid_id" ref="pgc_pymes_473009"/>
            <field name="base_code_id" ref="irpf_pymes_base_sale_9"/>
            <field name="tax_code_id" ref="irpf_pymes_cuota_sale_9"/>
            <field name="ref_base_code_id" ref="irpf_pymes_base_sale_9"/>
            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_sale_9"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>

        <record id="irpf_pymes_sale_15" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">Retenciones a cuenta IRPF 15%</field>
            <field eval="-0.15" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_473015"/>
            <field name="account_paid_id" ref="pgc_pymes_473015"/>
            <field name="base_code_id" ref="irpf_pymes_base_sale_15"/>
            <field name="tax_code_id" ref="irpf_pymes_cuota_sale_15"/>
            <field name="ref_base_code_id" ref="irpf_pymes_base_sale_15"/>
            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_sale_15"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>

        <record id="irpf_pymes_sale_18" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">Retenciones a cuenta IRPF 18%</field>
            <field eval="-0.18" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_473018"/>
            <field name="account_paid_id" ref="pgc_pymes_473018"/>
            <field name="base_code_id" ref="irpf_pymes_base_sale_18"/>
            <field name="tax_code_id" ref="irpf_pymes_cuota_sale_18"/>
            <field name="ref_base_code_id" ref="irpf_pymes_base_sale_18"/>
            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_sale_18"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>

        <record id="irpf_pymes_sale_19" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">Retenciones a cuenta IRPF 19%</field>
            <field eval="-0.19" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_473019"/>
            <field name="account_paid_id" ref="pgc_pymes_473019"/>
            <field name="base_code_id" ref="irpf_pymes_base_sale_19"/>
            <field name="tax_code_id" ref="irpf_pymes_cuota_sale_19"/>
            <field name="ref_base_code_id" ref="irpf_pymes_base_sale_19"/>
            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_sale_19"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>

        <record id="irpf_pymes_sale_20" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">Retenciones a cuenta IRPF 20%</field>
            <field eval="-0.20" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_473020"/>
            <field name="account_paid_id" ref="pgc_pymes_473020"/>
            <field name="base_code_id" ref="irpf_pymes_base_sale_20"/>
            <field name="tax_code_id" ref="irpf_pymes_cuota_sale_20"/>
            <field name="ref_base_code_id" ref="irpf_pymes_base_sale_20"/>
            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_sale_20"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>

        <record id="irpf_pymes_sale_21" model="account.tax.template">
            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
            <field name="name">Retenciones a cuenta IRPF 21%</field>
            <field eval="-0.21" name="amount"/>
            <field name="type">percent</field>
            <field name="account_collected_id" ref="pgc_pymes_473021"/>
            <field name="account_paid_id" ref="pgc_pymes_473021"/>
            <field name="base_code_id" ref="irpf_pymes_base_sale_21"/>
            <field name="tax_code_id" ref="irpf_pymes_cuota_sale_21"/>
            <field name="ref_base_code_id" ref="irpf_pymes_base_sale_21"/>
            <field name="ref_tax_code_id" ref="irpf_pymes_cuota_sale_21"/>
            <field eval="1.0" name="tax_sign"/>
            <field eval="1.0" name="base_sign"/>
            <field eval="-1.0" name="ref_tax_sign"/>
            <field eval="-1.0" name="ref_base_sign"/>
            <field name="type_tax_use">sale</field>
        </record>
    </data>
</openerp>
